Tax on imported Goods

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Are there any other taxes or fees required to import into the U.S., other than duty?

Yes, there are other taxes and fees that U.S. Customs and Border Protection (CBP) collects on goods being imported into the United States. CBP collects federal taxes and fees on behalf of other federal agencies and under the Consolidated Omnibus Budget Reconciliation Act (COBRA). Whether or not additional tax is required depends on the commodity being imported. For example, imports of alcoholic beverages and tobacco products are subject to Federal Excise Tax. The Internal Revenue Service establishes the amount of this tax and CBP collects it on its behalf. To find out if additional taxes and fees are required on the goods you import and the amount, you should contact an import specialist at the port of entry through which the goods will be entering the United States.

In addition to duty and possible excise tax, goods imported into the United States are subject to user fees. The user fee and amount collected by CBP depends on the type of entry and mode of transportation used to bring the goods into the United States. For instance, formal and informal entries are subject to a Merchandise Processing Fee (MPF).

The MPF for formal entries is an ad valorem fee of 0.3464 percent. The maximum amount of the fee shall not exceed $485 and shall not be less than $25. The fee is based on the value of the merchandise being imported, not including duty, freight, and insurance charges. MPF for informal entries (i.e. goods imported via mail etc.) is a set fee and ranges from $2.00 to $9.00 per shipment.

If the mode of transportation is via ship a Harbor Maintenance Fee (HMF) is collected by CBP. HMF is .125 percent of the value of the commercial cargo shipped through identified ports. HMF is not collected on cargo imported or transported via air or mailed. However, goods that are shipped are subject to both MPF and HMF.

To find out if the goods you import into the United States are subject to state or local taxes, you should contact your local or state treasury office. CBP does not collect taxes on behalf of the state.

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Q&A

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What is the Tax on imported goods?

Tarriff is an official list or table showing the duties or customs imposed by a government on imports or exports.


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