US Customs Duty Calculator

US import duties are built from multiple overlapping tariff layers. Each layer is authorized by a different law and administered independently. The total duty you pay is the sum of all applicable layers — this calculator handles the stacking automatically.

Section 301 Forced-Labor Tariff (10% / 12.5% — replaced Section 122 on July 24, 2026)

The base reciprocal layer for countries without a separate deal is now the Section 301 forced-labor tariff. Its predecessor, the flat 10% Section 122 reciprocal tariff (Trade Act of 1974), took effect February 24, 2026 — replacing the IEEPA tariffs the Supreme Court struck down on February 20 — but Section 122 carries a 150-day limit and expired on July 24, 2026. The same day it was replaced by the Section 301 forced-labor tariff: 10% for most economies and 12.5% for a 46-economy tier (those without an effective forced-labor import prohibition). The EU sits at its 15% deal rate and the UK is frozen at 10% under the Economic Prosperity Deal. This calculator already applies the current rate automatically.

EU Deal Rate (15% — effective July 1, 2026)

Under the US-EU trade agreement, most EU-origin goods now face a 15% all-inclusive ceiling instead of the 10% Section 122 rate. There is no stacking: goods with an MFN rate of 15% or higher pay only MFN. EU autos dropped from 27.5% to 15%, and EU pharmaceuticals and semiconductors are capped at 15% — but EU steel and aluminum remain at 50% under Section 232.

Section 232 Surcharges

Section 232 authorizes tariffs on imports that threaten national security. Since the April 6, 2026 restructure, articles made wholly of steel, aluminum, or copper face 50%, while derivative products substantially made of those metals face 25% — both applied to the full customs value. Autos and auto parts face 25%, semiconductors 25%, lumber 10%. These were NOT affected by the SCOTUS ruling and remain in force. (This calculator applies the 50% headline rate for covered metals.)

Section 301 (China-specific)

Section 301 authorizes additional duties on Chinese imports for unfair trade practices: 7.5% to 100% depending on the product list. Chinese EVs face 100%, solar panels 50%, EV batteries 25%. These stack on top of the forced-labor tariff — see the China tariff rate guide for the 37.5% effective math on a $10,000 electronics shipment.

MFN Base + Trade Agreements

Every product also has a Most Favored Nation (MFN) base rate from the HTS schedule — ranging from 0% on many electronics to over 20% on certain textiles and footwear. USMCA and KORUS can reduce or eliminate the MFN. Section 301 stacks on top, and Section 232 applies to metals and autos — but the forced-labor tariff does NOT stack on the metal content of a Section 232 article, and USMCA-qualifying goods are exempt from the base reciprocal layer.

One offset most importers miss: if any of these goods get re-exported, destroyed, or built into exported products, up to 99% of eligible duties — including Section 301, but NOT Section 232 (excluded from drawback by proclamation since 2018) — is recoverable through duty drawback, retroactive 5 years. Estimate yours with the duty drawback calculator.

Paid IEEPA duty in 2025? This tool estimates current duty, not your refund. Start with how to claim an IEEPA refund, the tariff-refunds hub, CAPE refund status, and the IEEPA refund timeline. Licensed CAPE filing is contingency-only via Tariff Recovery Today (Master Plan partner) — no recovery, no fee; not a promised amount.

Deep-dive guides: Section 301 vs 232, how stacking works, EU import duty, Taiwan sourcing, HTS vs HS code, how to find your HTS code, clothing tariffs by country, the $800 de minimis change.