The import duty handbook
47 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.
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 tariff. Mechanics, scope, sunset, and exemptions.
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.
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.
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.