Import costs · 2026

TikTok Shop Landed Cost Calculator

Price the import before the platform. Duty layers, freight and entry fees down to a per-unit landed cost — because de minimis is gone for every country.

ttcalc — landed-cost.js 2026 tariff stack

Inputs

Factory price × quantity — the FOB value US duty is assessed on.
Sea, air or express to your FBT warehouse. Part of landed cost, not of the duty base.
Origin follows where the goods were made, not where they shipped from. Relabeling in a third country does not change it.
Column 1 rate of your 10-digit HTS line: 0–4% for much electronics, 3.4–8% for many housewares, ~20% for footwear, 10–32% for apparel.
China-only trade-action lists: 7.5% or 25% on most consumer goods, 100% on EVs. Still in force after the IEEPA ruling. Set 0 for non-China origin.
Steel, aluminum and copper measures (50%, on the metal content — enter your effective rate on total value), the July 2026 forced-labor action, and any AD/CVD order on your line. 0 if none apply.
Customs brokerage, merchandise processing fee, carrier disbursement — and for postal parcels, the per-parcel handling fee scheduled from November 2026.
Landed cost
Duty base (FOB goods value)$1,250.00
Total duty rate (MFN + 301 + 232/other)25%
− Estimated import duty-$312.50
− Freight + insurance-$850.00
− Other import fees-$0.00
= Total landed cost$2,412.50
= Unit landed cost$4.83
  duty inside that unit cost$0.63

De minimis is gone — the full timeline

01 / context

The $800 duty-free threshold that carried a billion parcels a year into the US is finished, in stages: China and Hong Kong lost it on May 2, 2025; Executive Order 14324 suspended it for every country on August 29, 2025; a February 20, 2026 order continued the suspension and moved postal parcels to an ad-valorem method from February 24, 2026; and CBP regulations of June 24, 2026 made the suspension indefinite under 19 U.S.C. §1321 — with its own legal basis, so it survives executive-order litigation.

The courts have now agreed: on August 13, 2026 the Court of International Trade upheld the suspension against the Detroit Axle challenge, ruling that withdrawing a duty-free exemption is not the same act as imposing a tariff. Congress goes further — a statutory repeal takes effect July 1, 2027. There is no version of the next few years in which duty-free parcels return, so every sourcing model should carry duty on every unit. (Status re-verified October 2026.)

The duty stack that actually applies in late 2026

02 / rates

Duty is a stack of independent layers, and which ones touch your product depends on its 10-digit HTS line and origin: MFN Column 1 (0–37.5% by product; electronics often 0–4%, footwear ~20%, apparel 10–32%), Section 301 for China-origin goods (7.5% or 25% on most consumer-goods lists, 100% on EVs), Section 232 measures on steel, aluminum and copper articles including derivatives (50% — assessed on the metal content), the Section 301 forced-labor action in force since July 24, 2026, and any AD/CVD orders on your specific line.

One layer you should not model: the IEEPA “fentanyl” and reciprocal tariffs that dominated 2025 headlines. The Supreme Court struck the IEEPA tariffs down in February 2026, and CBP refunds what was paid through its CAPE program. Section 301, Section 232 and the forced-labor action were untouched by the ruling and still apply. Several competing calculators still stack the dead IEEPA percentages — which is exactly how a landed-cost model drifts 20 points from your customs bill.

To find your number: classify the SKU to 10 digits, read the MFN rate from the HTS, check your Section 301 list, add 232 if metal is involved, and search CBP CROSS for rulings on comparable goods. Above roughly $25,000 per order from China, get a written scope opinion on AD/CVD before you wire the deposit — those duties are percentages that act like multiples. Then enter the total here; the calculator never guesses a rate for you.

Landed cost FAQ

03 / faq
Is the $800 de minimis exemption coming back?

No. Suspended for China/HK on May 2, 2025, for all countries on August 29, 2025, continued in February 2026, made indefinite by CBP regulation on June 24, 2026, upheld by the Court of International Trade on August 13, 2026, and repealed by statute from July 1, 2027. Every shipment now needs an entry and pays the duties that apply to the goods.

What duty rate should I enter?

Your 10-digit HTS line decides: MFN Column 1 + your Section 301 list rate (if China-origin) + Section 232 if steel, aluminum or copper is involved + any AD/CVD or forced-labor action. Confirm in CBP CROSS or with your broker, then enter the combined percentage. The inputs above are reference defaults, not advice — the “25%” prefill is the common consumer-goods list, not a universal rate.

Are the 2025 IEEPA fentanyl and reciprocal tariffs still added on top?

No. The Supreme Court struck the IEEPA tariffs down in February 2026 and CBP refunds them through the CAPE program. This calculator does not model them. Section 301, Section 232 and the July 2026 forced-labor action were not affected.

Does duty apply to my freight?

For commercial entries, no — duty is assessed on the FOB value of the goods. Freight and insurance belong in landed cost, not in the duty base. Low-value postal parcels follow their own ad-valorem method (since February 24, 2026) and a per-parcel handling fee is scheduled no later than November 1, 2026; put carrier and brokerage charges in “Other import fees”.

Keep going

04 / related