Skip to content

US Tariffs in 2026: What Importers Actually Pay Now

By Raúl Vaquerizo Tortosa · Published October 27, 2026

US import costs changed more in 2025 and 2026 than in the previous twenty years. Tariffs were added, struck down, replaced and extended, and the $800 duty-free allowance that many online sellers relied on was suspended. This guide sets out what an importer pays on a typical shipment as of late October 2026, and how to estimate it before you order.

This is general information, not customs or legal advice. Tariff rates change at short notice: confirm the rates for your goods in the official tariff schedule or with a licensed customs broker before you rely on them.

What changed in 2026

Three events reshaped US tariffs this year:

  1. The Supreme Court struck down the IEEPA tariffs. On February 20, 2026, in Learning Resources, Inc. v. Trump, the Court held that the International Emergency Economic Powers Act does not authorize the President to impose tariffs. The country-by-country “reciprocal” tariffs and other duties imposed under IEEPA stopped applying, and CBP built an automated process to refund importers who had paid them.
  2. A temporary 10% surcharge came and went. The administration replaced the IEEPA tariffs with a 10% surcharge on most imports under Section 122 of the Trade Act of 1974. Section 122 allows a surcharge for at most 150 days, and it expired on July 24, 2026.
  3. New Section 301 tariffs took over. From July 24, 2026, new country-specific Section 301 tariffs were reported to apply to about 60 countries, generally at 10% to 12.5%, with some products exempt and lower caps agreed with some trading partners.

The result: the legal basis for many tariffs changed, but most importers still pay additional duties on top of the normal tariff rate.

The layers of a US duty bill

Think of the duty on a product as a stack. Each layer is a percentage of the same entered value - normally the price paid to the seller, without international freight and insurance - so the rates add up.

Layer What it is Where to check
Base duty The HTS Column 1 rate for the 10-digit code, or a lower rate under a trade agreement HTS
Section 301 Additional duties on goods from China (in place since 2018-2019) and the newer country-specific duties USTR notices, HTS Chapter 99
Section 232 Duties on steel, aluminum, copper and derivatives, vehicles and parts, and other product groups HTS Chapter 99, CBP guidance
AD/CVD Antidumping and countervailing duties on specific products and producers Commerce Department orders

A product with a 3.9% base rate and a 25% Section 301 duty therefore pays 28.9% of its value in duty. Some combinations do not stack, and some Section 232 duties on derivative products apply only to the value of the metal they contain, so read the Chapter 99 notes for your code.

The fees on every entry

On top of duty, CBP charges two fees based on value. The amounts below apply to fiscal year 2027, which started on October 1, 2026:

  • Merchandise processing fee (MPF): 0.3464% of the entered value on a formal entry, with a minimum of $34.58 and a maximum of $670.86 per entry. An automated informal entry (generally $2,500 or less) pays a flat $2.77 instead. Goods that qualify under USMCA are usually exempt.
  • Harbor maintenance fee (HMF): 0.125% of the value of cargo arriving by ocean. Air, truck and rail shipments do not pay it.

Your customs broker’s fee, the customs bond and port charges come on top of these.

De minimis is gone

Until 2025, shipments valued at $800 or less could enter the US free of duty. That exemption has been suspended for commercial shipments, and the IEEPA ruling did not bring it back. In June 2026 CBP also suspended it indefinitely for international mail and introduced a new postal entry process, with its main rules applying from July 24, 2026.

For direct-to-consumer sellers shipping single parcels from abroad, every parcel now carries duty, and the paperwork and fees that come with it. Many brands have moved to bulk shipping into a US warehouse or 3PL, where duty is paid once on a larger entry and the MPF minimum is spread across many units.

A worked example

An Amazon seller imports 2,000 units valued at $6.50 each by ocean freight. The product has a 3.9% base rate and a 25% Section 301 duty (illustrative rates).

Item Amount
Entered value $13,000.00
Base duty at 3.9% $507.00
Section 301 at 25% $3,250.00
MPF at 0.3464% $45.03
HMF at 0.125% $16.25
Paid to CBP $3,818.28
Freight, insurance, broker, bond and drayage $1,990.00
Landed cost $18,808.28, or $9.40 per unit

The additional tariff alone costs $1.63 per unit. On a product that sells for $24.99, that is about 6.5% of the price, which can be the whole margin after Amazon’s fees. You can run your own numbers in the US import duty calculator.

How to protect your margin

  • Price from landed cost, not factory cost. Use the landed cost per unit in the Amazon FBA or Shopify margin calculators.
  • Get the classification right. A different but accurate HTS code can carry a very different rate. If the answer is unclear, a binding ruling from CBP removes the doubt.
  • Know your country of origin. Origin is where goods are substantially transformed. Simply shipping through a third country does not change it, and CBP actively checks for transshipment.
  • Use trade agreements where you qualify. Goods that meet USMCA rules of origin can enter at lower rates and without MPF.
  • Consolidate entries. Fewer, larger shipments spread the MPF minimum and broker fees over more units.
  • Look at foreign-trade zones and duty drawback if you re-export goods or hold stock for a long time before selling it in the US.
  • Claim refunds you are owed. If you paid IEEPA duties before February 2026, ask your broker about the refund process.
  • Keep a tariff buffer. Rates have changed several times a year. Build a few points of margin into your pricing for the next change.

Sources