Shipping & Freight Calculators
Customs Duty & Import Tax Estimator
Estimate import duty and VAT on goods shipped to the US, EU, Japan, Korea, Taiwan, UK, Canada or Australia. Enter goods value, shipping cost, and duty rate to see the estimated landed cost. This is an estimate only — actual duty depends on HS code and the importing country's customs regulations.
Last updated: June 2026
Disclaimer: This tool provides estimates only. Actual customs duty depends on the correct HS code, specific trade agreements, declared value, and your customs authority. Always consult a licensed customs broker for binding advice.
Formula Used
Customs Duty = CIF Value × Duty Rate %
VAT Base = CIF Value + Customs Duty
VAT Amount = VAT Base × VAT Rate %
Total Landed Cost = CIF + Duty + VAT
Most countries use CIF as the duty base. The US uses FOB (excluding shipping).
Example Calculation
$500 electronics, Taiwan to Germany, 3.5% duty, 19% VAT (CIF):
CIF: $580 · Duty: $20.30 · VAT: $114.06 · Total landed cost: $714.36
How to Use This Calculator
- Select destination country.
- Enter goods value and shipping/insurance cost.
- Enter duty rate (check your country's tariff schedule for your HS code).
- Adjust VAT rate if needed.
- Read estimated duty, VAT, and total landed cost.
VAT / Consumption Tax Rates & De Minimis (2025)
| Country | Tax rate | De minimis | Notes |
|---|---|---|---|
| United States | No federal VAT | $800 (Section 321) | Section 301/232 tariffs may add significantly |
| European Union | 20% avg (17–27%) | €150 duty-free | VAT via IOSS on all values since 2021 |
| United Kingdom | 20% | £135 customs | Post-Brexit own tariff schedule |
| Japan | 10% | ¥10,000 CIF (~$65) | Simplified rates for < ¥200,000 |
| South Korea | 10% VAT | $150 USD FOB | Duty-free personal imports under threshold |
| Taiwan | 5% VAT | NT$2,000 (~$60) | Commodity tax may also apply |
| Canada | 5% GST + provincial | CAD $20 | Very low de minimis; most goods dutiable |
| Australia | 10% GST | AUD $1,000 | GST applies above threshold |
Notes & Limitations
Duty rates vary by HS code. Trade agreements (USMCA, EU-Japan EPA, CPTPP, KORUS FTA) can reduce rates to zero. Anti-dumping and Section 301/232 tariffs can add substantially more. This calculator cannot account for all complexities. See also: Dimensional Weight · Shipping Volume Calculator.
Frequently Asked Questions
How is customs duty calculated?
Most countries calculate customs duty as a percentage of the CIF value (Cost + Insurance + Freight). The rate depends on the HS code. For example, EU clothing duty may be 12%, while electronics often attract 0–4%. The US calculates on FOB value (excluding shipping).
What is the de minimis threshold for customs?
The US threshold is $800 USD (Section 321). The EU is €150 for duty only (VAT applies on all values since July 2021). Japan is approximately ¥10,000 CIF.
Do I have to pay customs duty on gifts?
Many countries have special rules for personal gifts. In the EU, gifts up to €45 from non-EU individuals may be exempt. In the US, gifts under $100 from non-US residents are typically exempt.
What is an HS code and why does it matter?
An HS (Harmonized System) code is a 6-digit international product classification. The duty rate depends entirely on the HS code. Incorrect codes can result in penalties and delays.
How does Japan's simplified customs duty work?
Japan applies simplified duty rates for personal imports under ¥200,000 CIF: approximately 60% of the official rate (capped at 15% for most goods). Commercial imports must use the full regular tariff schedule.
Can trade agreements reduce my customs duty to zero?
Yes — free trade agreements can eliminate customs duty for qualifying goods. The KORUS FTA covers most US-Korea trade at 0%. The EU-Japan EPA covers 90%+ of trade. Goods must meet Rules of Origin requirements.