Customs policy changes frequently. Our calculators distinguish confirmed rules, user-entered duty rates, and scenario assumptions. Every country or product-specific estimate requires verification before a shipment is entered.
Rule-specific calculators
- EU €3 customs duty and €2 handling fee calculator, with IOSS and import-VAT options
- US MPF and HMF calculator (FY2027) using updated formal-entry limits
- India CBIC BCD, SWS and IGST calculator with explicit assessable-value inputs
- US Section 301 tariff scenario calculator with editable and non-assumed rates
United States: de minimis suspension
The general US $800 Section 321 duty-free treatment was suspended effective August 29, 2025, subject to the law’s exceptions. See U.S. Customs and Border Protection. This does not establish the correct HTS rate for any individual product.
European Union: low-value e-commerce duty and handling
A temporary €3 customs duty applies to eligible low-value consignments based on product classifications from July 1, 2026. A separate Union handling fee was introduced November 1, 2026. See European Commission customs guidance and Delegated Regulation (EU) 2026/2152. The eligibility, handling lines and VAT treatment must be evaluated for the actual sale.
Substantive guidance reviewed November 14, 2026. For live customs decisions, always verify current primary sources.
Understand the three types of trade charges
Customs duty is a tax or tariff imposed under customs legislation. Import VAT, GST or IGST is a separate tax with its own taxable base and payment rules. Brokerage, courier advancement, terminal and carrier handling charges are often private service fees. Some countries also impose specific customs processing fees that are distinct from both private brokerage and ad valorem duty.
Keeping these categories separate makes an estimate easier to check. A broker’s all-in quotation may combine several amounts, while a government tariff website may only list the statutory duty rate. Do not add a combined quote to a separate estimated duty total without checking what is already included.
What the US de minimis suspension means in practice
CBP’s general guidance states that the long-standing duty-free administrative de minimis treatment for most imports was suspended beginning August 29, 2025, subject to exceptions. A small parcel can therefore owe duty even when its merchandise value is far below $800. The correct duty still depends on its HTS classification, trade measures and declaration method.
For fee calculations, the October 1, 2026 FY2027 schedule established formal-entry MPF limits of $34.58 to $670.86, with the 0.3464% ad valorem rate unchanged. The MPF/HMF tool shows the calculation but does not determine whether an entry qualifies for formal, informal, postal or express processing.
EU €3 duty and the handling fee are different measures
Council Regulation (EU) 2026/382 created a temporary €3 customs duty for qualifying low-value imports from July 1, 2026 to June 30, 2028. The eligibility criteria include particular IOSS or postal import situations. The amount depends on the relevant classified items, not simply the number of physical pieces in a package. A separate Union handling fee began in November 2026.
The VAT position differs between IOSS, special arrangements and standard import procedures. When qualifying IOSS VAT was collected at checkout, a second import VAT charge should not automatically be applied. The EU parcel calculator separates these choices and illustrates how multiple classifications can change the estimate.
Tariff classification: the most important input
A product’s country of origin is only one element of duty calculation. The complete national tariff line describes the class of imported goods and can determine the ordinary rate, special trade measures, exclusions and restrictions. The international HS system is based on six digits, but importing countries may use additional digits for their own tariff schedules.
For US goods, check the current USITC HTSUS and Chapter 99 rules. For EU imports, use the relevant EU customs tariff guidance and declaration codes. For India, verify the national HSN line and CBIC notifications. Do not substitute an online product title or a supplier’s marketing category for an official classification.
Trade agreements, preferential origin and certificates
A free trade agreement may reduce the ordinary tariff, but only if the shipment meets its legal requirements. This often includes product-specific rules of origin, qualifying manufacture or transformation, documentation and recordkeeping. Sending goods through a partner country does not make them eligible for that country’s preferential rates.
For example, an invoice from a reseller in an FTA country is not proof that the goods were made there under the relevant origin rules. Before entering a preferential duty rate, determine the actual origin and whether the required declaration or certificate is available.
How we keep these guides accurate
Trade rules change, and not every customs notice applies to every entry. Each substantive guide should link to primary laws or customs authority guidance, describe the date of the relevant rule, distinguish formulas from assumptions, and flag important exceptions. The calculator fields remain editable rather than pretending that all rates update automatically.
If you identify an official notice that supersedes a page, email contact@tariffcostcalc.com with the source and effective date. We will assess the source and update the guide as appropriate. See the Editorial Policy for corrections and verification principles.
Frequently asked questions
Does a customs duty rate include VAT?
Not normally. Import VAT or GST generally has a separate legal calculation and taxable base.
Why do the calculators not preselect a country-wide tariff?
The correct rate typically depends on national tariff classification, origin, preferences and special trade remedies.
Are shipping quotes the same as customs assessments?
No. A carrier quote may include private fees or estimates and is not automatically a binding determination by customs.
Can a tariff rate change before my goods arrive?
Yes. Check the law and rate applicable to the actual customs entry date and any transitional rules.
India: customs valuation and taxes
Indian imports may involve basic customs duty, Social Welfare Surcharge, IGST and other product-specific duties. Apply the current CBIC valuation rules and applicable tariff classification. Do not mechanically add a universal 1% landing charge.