The import duty handbook
70 long-form guides covering country pairs, tariff regimes, HS code classification, and the operational paperwork. Written for importers planning real shipments, not search engines.
Country Pair Guides
Step-by-step duty calculations for the busiest trade lanes, with current 2026 tariff regimes.
Calculate Import Duty: Vietnam to USA (2026 Guide)
Vietnam to USA duty in 2026: Section 122 stack, no Section 301, AD/CVD risks on furniture and steel, and a worked example.
Calculate Import Duty: USA to UK (2026 Guide)
USA to UK duty in 2026: UKGT, no UK-US FTA, VAT, ATA carnets for samples, and a worked example for industrial machinery.
Calculate Import Duty: Thailand to USA (2026 Guide)
Thailand to USA duty in 2026: no Section 301, Section 122 stack, transshipment risk, worked example for electronics and rubber.
Calculate Import Duty: Taiwan to USA (2026 Guide)
Taiwan to USA in 2026: no FTA, semiconductor exemption, Section 122 stack, worked example for electronics and machinery.
Calculate Import Duty: South Korea to USA (2026 Guide)
South Korea to USA in 2026: KORUS FTA, Section 122 carve-outs, EVs and semiconductors, worked example.
Calculate Import Duty: Mexico to USA (2026 Guide)
Mexico to USA duty in 2026 under USMCA: origin qualification, Section 122 exemption, auto rules of origin, and worked examples.
Calculate Import Duty: Japan to USA (2026 Guide)
Japan to USA duty in 2026: US-Japan Trade Agreement, Section 122, beef and auto stack, worked examples.
Calculate Import Duty: Indonesia to USA (2026 Guide)
Indonesia to USA duty in 2026: footwear, palm oil, electronics, Section 122 stack, worked example.
Calculate Import Duty: India to USA (2026 Guide)
India to USA duty calculation in 2026: GSP status, Section 122 stack, textiles, pharma, jewelry, and a worked example.
Calculate Import Duty: India to UK (2026 Guide)
India to UK duty in 2026: UK Global Tariff, the new India-UK FTA preferences, VAT at import, and a worked example.
Calculate Import Duty: India to UAE (2026 Guide)
India to UAE duty under CEPA in 2026: GCC tariff, 5 percent VAT, free zone usage, and a worked example for jewelry and pharma.
Calculate Import Duty: Germany to USA (2026 Guide)
Germany to USA duty in 2026: MFN, Section 122, EU machinery stack, Section 232 on auto and steel, worked example.
Calculate Import Duty: China to USA (2026 Guide)
Step-by-step duty calculation for China to USA shipments in 2026: Section 301, Section 122, MFN stacking, and a worked example.
Calculate Import Duty: China to Germany (2026 Guide)
China to Germany duty in 2026: EU CET, import VAT, CBAM exposure, anti-dumping, and a worked example with EORI essentials.
Calculate Import Duty: Canada to USA (2026 Guide)
Canada to USA duty in 2026 under USMCA: exemption from Section 122, softwood lumber, energy, and worked example.
Calculate Import Duty: Brazil to USA (2026 Guide)
Brazil to USA duty in 2026: GSP status, Mercosur context, AD/CVD on steel and orange juice, and a worked example for coffee and beef.
Calculate Import Duty: Bangladesh to USA (2026 Guide)
Bangladesh to USA in 2026: apparel duty stack, no GSP, no Section 301, Section 122 application, and a worked example.
Regulatory Explainers
Plain-English breakdowns of Section 122, 232, 301, CBAM, ECOWAS CET, and other rule sets.
Section 301 Brazil 2026: USTR Proposes 25 Percent on Brazilian Imports with 1,600 HTSUS Exemptions
On June 1 2026, USTR issued a Section 301 determination against Brazil and proposed a 25 percent additional tariff. The Annex carves out more than 1,600 HTSUS subheadings including beef, coffee, rare earths, aircraft parts. Here is the country tier, exemption categories, hearing schedule, and worked landed-cost examples for the lanes most exposed.
Section 232 Reduction June 2026: Agricultural, HVAC, and Mobile Industrial Equipment Cut from 50 to 15 Percent
Presidential Proclamation June 1 2026 reduced Section 232 tariffs on certain agricultural, HVAC, and mobile industrial equipment from 50 to 15 percent, effective June 8 2026 through December 31 2027. Here is the HS code coverage, country eligibility, USMCA mechanism, and worked landed-cost examples.
Section 301 Forced Labor Tariffs 2026: USTR Proposes 10 to 12.5 Percent on 60 Economies
On June 2 2026, USTR proposed Section 301 tariffs of 10 to 12.5 percent on imports from 60 economies as part of forced labor investigations. Here is the country tier list, the Annex A exemption categories, the hearing schedule, and how importers should plan.
Windsor Framework Duty 2026: Green Lane vs Red Lane for Northern Ireland
The Windsor Framework (in force October 2023, ICS2 phase from January 2026) governs the movement of goods from Great Britain to Northern Ireland. Green-lane goods move with simplified declarations and no duty. Red-lane goods face full EU customs procedures. Here is the lane categorization with worked examples.
Section 122 Reciprocal Tariff Calculator: The 15 Percent Surcharge in 2026
Section 122 of the Trade Act of 1974 was activated February 24 2026 as the statutory replacement for the IEEPA reciprocal program. The rate is 15 percent ad valorem (raised from 10 percent on February 22 2026, before the first liquidation). USMCA-qualifying goods exempt. Statutory expiry July 24 2026. The CIT struck the duty down May 7 2026, the Federal Circuit stayed that order May 12 2026, and collection continues pending appeal.
ICS2 January 2026: What Northern Ireland and Other EU-Bound Carriers Must Know
EU Import Control System 2 (ICS2) Phase 3 entered force January 1 2026, extending the Entry Summary Declaration (ENS) requirement to road and rail cargo entering the EU. Here is the new ENS data, timing, and operational impact for Northern Ireland red-lane goods and other EU-bound shipments.
USMCA RVC 75 Percent Auto Parts: Compute the Regional Value Content
USMCA requires 75 percent regional value content on core auto parts (engines, transmissions, suspension, body, chassis). Steel and aluminum purchases must be 70 percent USMCA-region. Here is how to compute RVC for the typical auto-parts importer.
US Tariff Stack 2026: Section 122, 232, 301, IEEPA Refund, UFLPA
The 2026 US import tariff stack has six layers: MFN, Section 232, Section 301, Section 122 (post-IEEPA reciprocal), ADCVD, and PGA fees plus MPF and HMF. Here is the complete pillar covering every layer with worked examples, links to deep-dive pages, and the anti-stacking rules.
UFLPA Entity List 2026 Update: What Importers Need to Verify
The Uyghur Forced Labor Prevention Act entity list expanded in early 2026 to over 110 listed entities. Imports from listed entities or their downstream suppliers are presumed in violation. Here is the current list, the rebuttable presumption mechanics, and the documentation that survives a CBP detention.
Section 321 China Suspension: What Replaces De Minimis for Importers
The Section 321 de minimis exemption for China was suspended in May 2025. For mid-market importers using consolidated freight or repackaging, here are the real alternatives: Type 86, FTZ admissions, bonded warehouse, and informal entry.
Section 301 List 4A Calculator: Current Rate and Affected HTS Lines
Section 301 List 4A on Chinese imports remains at 7.5 percent ad valorem in 2026, covering roughly 3,200 HTS lines. Here is how to identify whether your HTS is on the list, the exclusion process, and how 4A stacks with Section 122 and Section 232.
Section 301 List 1 vs List 3 vs List 4A: Rates, Scope, and Exclusions
USTR Section 301 China tariffs sit on four lists imposed across 2018 to 2019. List 1, 2, and 3 are at 25 percent. List 4A is at 7.5 percent. Here is what is on each list, how the rates differ, and how to use the USTR exclusion database.
Section 232 Derivative Full Value Rule: When 50 Percent Hits the Whole Invoice
Section 232 normally applies to the metal value portion of a derivative article. Without a producer affidavit identifying the steel or aluminum value, CBP defaults to applying 50 percent on the FULL invoice value. Here is the affidavit requirement, the default penalty, and the worked examples.
Section 232 Aluminum at 50 Percent: 2026 Calculator and Worked Examples
Section 232 on aluminum jumped to 50 percent on June 4 2025. The derivative annex expanded the same week. Here is how to compute the new landed cost on aluminum imports, with the smelt-and-cast origin rule and country arrangements.
IEEPA Refund Eligibility: How to Claim After the SCOTUS Ruling
Importers who paid IEEPA reciprocal tariffs between April 2025 and the February 2026 SCOTUS ruling can claim refunds via protest, PSC, or reconciliation. Here is the eligibility window, the entry-type rules, and the filing workflow.
CBAM Steel Quarterly: 2026 Calculator and Reporting Workflow
EU CBAM moved to the definitive phase January 1 2026. Steel importers buy CBAM certificates quarterly priced at the prior week's EU ETS average. Here is the computation, the embedded-emissions data path, and the operational workflow.
CBAM Default Values 2026: When to Use Them and What They Cost
EU CBAM lets importers fall back to default embedded-emissions values when supplier-specific data is missing. The default values are deliberately conservative and add 15 to 25 percent to the CBAM certificate bill. Here are the published defaults for steel, plus the cost math.
ADCVD Scope on Vietnam Steel Pipe: How to Check Before You Buy
Vietnam-origin steel pipe sits inside multiple US antidumping and countervailing duty scope rulings. Rates can exceed 100 percent and apply retroactively. Here is how to verify scope before the entry, not after liquidation.
What is Section 122? The 2026 Reciprocal Tariff Explained
Section 122 of the Trade Act of 1974 is the legal hook for the 2026 across-the-board 15 percent reciprocal surcharge. Mechanics, scope, sunset, exemptions, and the May 2026 CIT ruling explained.
What is De Minimis? US End and What Replaces It
The US de minimis threshold (Section 321) status in 2026: China carve-out, e-commerce friction, and the new entry types.
USMCA Origin Rules: What Qualifies and What Doesn't
USMCA rules of origin in 2026: tariff shift, RVC, automotive labor value content, certifications, and audit triggers.
Section 232 vs 301 vs 122: How US Tariffs Stack in 2026
Decision tree for the three major US tariff regimes in 2026. Which applies to your import, in what order, with anti-stacking rules.
Mercosur TEC: Calculating Argentina/Brazil/Paraguay/Uruguay Duty
Mercosur Common External Tariff in 2026: structure, national exceptions, calculation method, member-state VAT and excise.
Incoterms 2020 vs Landed Cost: A Clear Guide
How the 11 Incoterms 2020 affect landed cost calculation, risk transfer, and who pays customs duty and freight.
EU CBAM: What Importers Need to Know in 2026
EU Carbon Border Adjustment Mechanism in 2026: full enforcement, scope, embedded emissions, CBAM certificates, and worked example.
ECOWAS Common External Tariff: Complete Guide
ECOWAS CET five-band structure, sensitive products, ETLS preferences, and how to calculate duty for imports into West Africa.
EAC Common External Tariff: Sensitive Items and Rates
East African Community CET in 2026: four-band structure, sensitive list, Kenya VAT, partner-state specifics.
CARICOM CET: How Caribbean Imports Are Taxed
CARICOM Common External Tariff in 2026: structure, conditional duty exemptions, member-state VAT, and worked examples.
HS Code Guides
How to find, defend, and avoid misclassifying HS codes across the high-risk chapters.
HTS 8504 USMCA Eligibility: Transformers, Inverters, Static Converters
Power transformers, inverters, and static converters classify into HTS 8504. USMCA preference applies if the chapter 85 rule of origin is satisfied. Here is how the tariff shift and regional value content tests work for 8504, with worked examples.
HTS 7218 vs 7219: Stainless Billet, Slab, or Flat Product
Stainless ingot, billet, and slab classify into HTS 7218. Flat-rolled stainless product classifies into HTS 7219. Misclassifying between the two changes Section 232 exposure and downstream USMCA eligibility.
Steel HS Codes Under Section 232
Chapter 72 and 73 HS lines subject to Section 232 in 2026, melt-and-pour origin tracking, derivative articles, and TRQ status.
Pharma HS Codes and FDA Requirements
Chapter 30 HS codes for pharmaceuticals, the WTO Pharma Agreement, FDA registration, drug master files, and prior notice.
10 Most Misclassified HS Codes (and How to Fix Them)
The ten product categories US importers misclassify most often, with the typical wrong code, the correct code, and the duty difference.
HS Code Lookup: How to Find Yours
Step-by-step guide to finding the right HS code for your product, using GRI rules, chapter notes, and CROSS rulings.
Food and Beverage HS Codes: FDA and FSVP
HS codes for food and beverage imports, the FDA FSMA framework, FSVP requirements, prior notice, and labeling.
Cosmetics: HS Codes + MoCRA
Chapter 33 HS codes for cosmetics, the FDA MoCRA framework, facility registration, product listing, and labeling requirements.
Chemistry HS Codes: Using CAS Numbers
How to find the right HS code for a specific chemical compound using CAS numbers, chapter 28-38 structure, and TSCA considerations.
Chapter 84 vs 85: Machinery vs Electrical
How to classify a product correctly between HS chapter 84 (mechanical) and chapter 85 (electrical), with the GRI logic and CROSS examples.
Chapter 61 vs 62: Knit vs Woven Apparel
How to tell knit from woven apparel for HS classification, with fiber content rules, the predominance test, and CBP CROSS examples.
Aluminum HS Codes Under Section 232
Chapter 76 HS codes subject to Section 232, the smelt-and-cast origin rule, derivative articles, and country-specific arrangements.
Process and How-To
Documents, brokers, freight, drawbacks. The operational side of importing.
USMCA Certificate of Origin Template: 9 Required Data Elements
USMCA does not require a specific form for the certification of origin. It requires 9 specific data elements per Article 5.2. Here is the field list, the per-element format, and a downloadable template that satisfies CBP, CBSA, and SAT requirements.
FOB to CIF Converter: Compute Customs Value Correctly in 2026
FOB invoice value, plus international freight, plus marine insurance, equals CIF customs value for most destinations. Here is the conversion math, the customs valuation method per destination, and worked examples for US, EU, UK, India, and UAE entries.
Commercial Invoice Template for Customs: 18 Fields CBP Requires
A US customs-compliant commercial invoice requires 18 specific data fields under 19 CFR 141.86. EU, UK, India, UAE each add their own requirements. Here is the full field list, the regulatory basis per destination, and a free downloadable Excel template that satisfies all major destinations.
What Is a Customs Broker and When Do You Need One
Customs brokers, their licensing, services, and fees. When to use a broker and when to file your own entries.
Restricted Products: A Plain-English Guide
What 'restricted' means for US imports, the agencies that restrict, and how to know if your product needs a permit or license.
Reading Your Landed Cost Report
How to read a landed cost breakdown: customs value, duty lines, fees, freight, insurance, and the per-unit cost rollup.
How to Read a Commercial Invoice for Customs
The data elements customs needs on a commercial invoice, common errors, and how to extract them for a clean entry.
FTA Preferences: Saving 5-25% on Duty
How to claim preferential duty rates under US free trade agreements: USMCA, KORUS, AUSFTA, and 14 others. Qualification, certification, and the typical saving.
FOB vs CIF vs DAP: Which Costs You More?
Comparing the three most common Incoterms by total landed cost. When each makes sense for the buyer and the seller.
Duty Drawback: Are You Owed a Refund?
US duty drawback program: 99 percent refund on re-exported goods, three categories, the filing process, and worked examples.
Container Tracking: What Each Stage Means
The 12 events you'll see on a container tracker, what each means, typical durations, and what to do at each step.
Commercial Invoice vs Packing List vs BoL
The three core shipping documents, what each one does, and how they fit together for customs entry.
How to Calculate Freight + Insurance
Ocean, air, LCL, and parcel freight estimation, marine insurance pricing, and how to add both to a landed cost calculation.