Guides for importers

Plain-language answers to the questions importers ask about landed cost, tariffs and customs fees. Each says what it does not cover.

• How to calculate landed cost for imported goodsThe formula, a worked example, and why a landed cost goes out of date.Updated Oct 20, 2026
• Does the HTS duty rate include Section 301 and other extra tariffs?Why the rate you look up is rarely the whole duty, and how to find out what else applies.Updated Oct 20, 2026
• MPF and HMF: the US customs fees charged on top of dutyWhat the two US customs user fees are, what they cost on a real entry, and why small shipments pay more per unit.Updated Oct 20, 2026
• How to read a CBP 7501 entry summaryThe parts of an entry summary, where extra tariffs appear, and the checks worth doing.Updated Oct 20, 2026

To look up a rate, use the duty rate lookup. For recent notices, see the tariff change log.