United States
Import VAT and GST in United States
Taxes and government fees on import
The United States has no federal VAT or GST on imports. State sales/use taxes are outside the import entry.
- Merchandise Processing Fee (formal entry)0.3464%, minimum 33.58 USD, maximum 651.50 USD
2025-10-01 → 2026-09-30
19 U.S.C. §58c(a)(9); 19 CFR 24.23(b)(1); CBP Dec. 25-10, 90 FR 34665
- Merchandise Processing Fee (formal entry)0.3464%, minimum 34.58 USD, maximum 670.86 USD
2026-10-01 → 2027-09-30
19 U.S.C. §58c(a)(9); 19 CFR 24.23(b)(1); 91 FR 48398
- Merchandise Processing Fee (informal entry, automated)2.69 USD
2025-10-01 → 2026-09-30
19 CFR 24.23(b)(2); 19 CFR 143.21; CBP Dec. 25-10, 90 FR 34665
- Merchandise Processing Fee (informal entry, automated)2.77 USD
2026-10-01 → 2027-09-30
19 CFR 24.23(b)(2); 19 CFR 143.21; 91 FR 48398
- Harbor Maintenance Fee (ocean cargo)0.125%
19 CFR 24.24(a); 26 U.S.C. §4461
Every tax rule LandedGrid holds names its base explicitly, so tax is never computed as “price × rate”. Because duty is part of the base, tax stays unresolved while any duty component is unresolved.
What LandedGrid does not calculate for this destination
- preferences: Bilateral and regional FTA rates in the HTS Special column are covered. GSP, AGOA, CBERA/CBTPA and Nepal preferences are not offered because their beneficiary lists are not yet ingested from an official source.
- additional tariffs: Additional tariffs under Chapter 99 of the HTS (Section 301, Section 232, country-specific and emergency measures) cannot be verified automatically: the subheading and country coverage lists are published in PDF notes and Federal Register notices, not in the machine-readable schedule. Check the Chapter 99 references shown for this line, then enter the additional rate(s) that apply — or confirm that none apply.
- trade remedies: Anti-dumping and countervailing duty orders are administered by the Department of Commerce and have no official machine-readable feed. LandedGrid cannot confirm whether an order covers these goods. Search ACCESS (access.trade.gov/adcvd) for the product and country, then confirm the result here.
- customs fx: No machine-readable official CBP exchange-rate source exists. Invoices in USD are unaffected.
- regulatory: Partner Government Agency requirements (FDA, USDA, CPSC, FCC, EPA and others) are not yet covered.
- Federal excise taxes on alcohol and tobacco are not calculated; affected codes are flagged.
- Tariff-rate quota lines (Chapter 99 subchapter IV references, additional US notes) are flagged; in-quota treatment is never assumed.