Import tax from China to the USA: what you pay in 2026

QUICK ANSWER As of November 9, 2026, the import tax from China to the USA is a stack of duties, most of them a percentage of the same customs value. The stack starts with the General rate on the product's HTS line. On top of it come, for products on a Section 301 list, a duty of 25 percent (Lists 1, 2 and 3) or 7.5 percent (List 4A) and, on most goods, the 12.5 percent Section 301 forced labor duty in force since July 24, 2026. Products raised in the 2024 review carry Section 301 rates of up to 100 percent. CBP then adds the Merchandise Processing Fee (0.3464 percent, minimum $34.58, maximum $670.86) and, on ocean cargo, the 0.125 percent Harbor Maintenance Fee. On $40,000 of List 3 goods with a 3.4 percent General rate shipped by ocean, the total comes to $16,548.56, about 41 percent of the goods value.

This guide is for importers who need to price the import tax from China to the USA before the goods ship. The wider process, step by step, is in the guide on how to import from China.

Duty rates on Chinese goods as of November 9, 2026

A product of China can owe several duties at once, all calculated on the same customs value. The base is the General rate printed on the product's line in the Harmonized Tariff Schedule (HTS). The China-specific duties sit on separate lines in Chapter 99 of the HTS and are added on top.

Duty layers on products of China, November 9, 2026

The guide to Section 301 tariffs on China covers which products sit on which list and how the exclusions work.

The 12.5 percent forced labor tariff under Section 301

This is the newest layer that covers products of China across the board, in force since July 24, 2026. USTR imposed Section 301 tariffs on 60 economies for not effectively prohibiting imports of goods produced with forced labor (USTR, July 23, 2026) and set the rate for products of China at 12.5 percent, under HTS heading 9903.05.31. The name refers to the reason for the action; the duty applies to products of China in general, apart from the exempt goods listed below.

U.S. note 52 to Chapter 99 adds the forced labor duty to the General rate and to the China list duties, so a List 3 product pays 25 percent plus 12.5 percent on top of its General rate.

Under note 52(f), the forced labor duty is not charged on:

• articles of aluminum, steel or copper, and derivative aluminum or steel articles under the Section 232 metal headings
• passenger vehicles, light trucks and their parts under the Section 232 automotive headings
• wood products under the Section 232 timber headings
• medium and heavy-duty vehicles, buses and their parts
• semiconductor articles under heading 9903.79.01
• patented pharmaceutical articles, since July 31, 2026

Civil aircraft and their parts, articles for use in pharmaceutical applications and the products in the notice's annexes are exempt as well.

Section 232 duties by product group

A Section 232 program covers a product group whatever its country of origin. CBP currently runs Section 232 programs for:

• automobiles and auto parts
• medium and heavy-duty vehicles and parts
• aluminum, steel and copper
• timber, lumber and their derivative products
• semiconductors and their derivative products
• pharmaceuticals and pharmaceutical ingredients
• unmanned aircraft systems
• polysilicon

Rates differ by program and, for metals, by product type, and they changed several times during 2026. Each program's guidance on the CBP trade remedies page gives the current rate or restriction for that program, so check it on the day the goods are priced.

The IEEPA and Section 122 duties that ended in 2026

Two US import tariffs charged on Chinese goods earlier in 2026 are no longer collected. One is the IEEPA duties, the fentanyl and reciprocal tariffs imposed under the International Emergency Economic Powers Act. On February 20, 2026, the Supreme Court held in Learning Resources, Inc. v. Trump that IEEPA does not authorize the President to impose tariffs. The other, a temporary 10 percent import surcharge under Section 122 (proclamation), ran from February 24 until July 24, 2026.

Since April 20, 2026, CBP has been returning IEEPA duties already paid through its CAPE process. Eligibility and deadlines are in the guide to tariff refunds.

TAKEAWAY For most products of China entered on November 9, 2026, the duty is the General rate plus 25 or 7.5 percent plus 12.5 percent, all on the customs value. Products raised in the 2024 review, goods in a Section 232 program and goods under an AD/CVD order each need their own check.

Merchandise Processing Fee and Harbor Maintenance Fee

On top of the duties, CBP collects the Merchandise Processing Fee (MPF), held between a minimum and a maximum that CBP adjusts for inflation each fiscal year, and, on ocean cargo, the Harbor Maintenance Fee (HMF).

CBP fees from October 1, 2026 (fiscal year 2027)

In practice the percentage fee clears the $34.58 minimum only once the value passes about $9,983, and it hits the $670.86 cap at about $193,666.

Informal entry limits for Chinese goods: $2,500 and $250

Informal entry, with its flat MPF, covers shipments valued up to $2,500 under 19 CFR 143.21. The same rule carves out articles valued over $250 that are classified in Chapter 99, subchapters III and IV. The Section 301 China lines (9903.88.xx) and the forced labor line (9903.05.31) sit in subchapter III. So a shipment from China with even one article worth more than $250 under those lines goes on a formal entry, even when the whole shipment is under $2,500. The percentage MPF and its $34.58 minimum then apply. The guide on formal and informal entry explains how the two types differ.

The $800 de minimis exemption is suspended for all countries and every route, international mail included since June 24, 2026, so shipments of $800 or less must use formal or informal entry (FR 2026-12670, FR 2026-12669).

How to calculate the import tax on goods from China

Every ad valorem duty is a percentage of the same customs value, so the rates can be added together first. A 3.4 percent General rate, a 25 percent List 3 duty and the 12.5 percent forced labor duty make 40.9 percent. No duty is calculated on the amount of another duty, and the MPF and HMF are worked out on the same value.

What the customs value includes and leaves out

Customs value is normally the transaction value, meaning the price actually paid or payable for the goods when they are sold for export to the United States (19 U.S.C. 1401a). International transport, insurance and related services to the US are excluded from that price. If the supplier's price includes freight and insurance to the US, those amounts come out of the declared value, so they should appear as separate lines on the invoice.

The statute also adds certain amounts the buyer pays outside the price, such as packing costs, selling commissions, molds, tools or design work done outside the United States that the buyer supplies free or at reduced cost for producing the goods, and royalties the buyer must pay as a condition of the sale.

Worked example: $40,000 of List 3 goods by ocean

The product here has a 3.4 percent General rate on its HTS line and sits on List 3. No exclusion applies, it falls outside the forced labor exemptions, and neither Section 232 nor an AD/CVD order covers it. The goods are worth $40,000 and travel by ocean.

Duty and fee lines in the worked example

An estimate of the import duty from China to the US built from the HTS line alone would show $1,360, against a real bill of $16,548.56. Freight, insurance, delivery and the other costs of getting the goods in sit outside the table. The guide to landed cost covers them.

TAKEAWAY The total is every ad valorem rate multiplied by the customs value, plus the MPF and, by ocean, the HMF. Freight and insurance to the US stay out of the value. On smaller entries the $34.58 MPF minimum sets the fee.

How to check the duty rate for your product

The rate for a specific product is built up line by line, in this order.

Steps to check the duty rate on a product of China

The USITC Tariff Database gives an approximate idea of the rate. The final decision on the correct rate belongs to CBP, not the importer (CBP, Determining Duty Rates). Once the rates are known, the import duty calculator works out the total for a given shipment value.

When the duty is paid and who owes it

The importer of record owes the duty. Under 19 CFR 141.1, liability for duties, both regular and additional, is a personal debt of the importer to the United States. Paying a broker to cover the duties does not release the importer if that money never reaches CBP.

Under 19 CFR 142.12, the entry summary is filed with estimated duties attached within 10 working days after the time of entry, or together with the entry. The MPF on a formal entry is due at the same point. The guide to the customs clearance process shows where entry and entry summary fall in the clearance sequence.

Legal ways to lower the duty on Chinese goods

Classification. Every duty rate on the bill depends on the HTS line, including whether a Chapter 99 China line applies at all. If goods have been entered under the wrong line, correcting the classification can change both the General rate and the China lines.

Origin. The China lines apply to articles that are the product of China, so goods genuinely made in another country fall outside them. Most other origins still pay their own forced labor duty of 10 or 12.5 percent. The guide to country of origin rules sets out what decides origin.

Exclusions. A product that meets the description in one of the 178 Section 301 exclusions pays no list duty on entries made before 11:59 p.m. Eastern Time on January 9, 2027.

Duty drawback. Duty paid on imported goods that are later exported or destroyed can be refunded through duty drawback.

Deferral. Goods held in a bonded warehouse or a foreign-trade zone pay duty only when they are withdrawn for consumption in the US. The guide to bonded warehouses and foreign-trade zones explains how importers use them.

Two practices are not lawful routes to a lower bill: declaring a value below the price actually paid or payable, and routing Chinese goods through a third country, or relabeling them there, to claim another origin. Both understate the duty owed, which stays the importer's personal debt.

Upcoming dates that could change China tariffs

China tariff rates changed several times in 2026. Five dates or open processes could change them again.

Dates that can change China duty rates

While the court case is pending, the forced labor duty stays in force. The tariff refunds guide linked above tracks what a ruling could mean for amounts already paid.

TAKEAWAY A rate priced today for goods entering after January 9, 2027 should be checked again before entry. The exclusions, the Section 301 review and the forced labor case can each change it.

Pricing an order from China? Send the product, its HTS code and the cargo details, and get a live quote for the freight and the customs entry.

Common questions about import tax from China

How much is the import tax from China to the US right now?

It is the sum of several rates applied to the customs value. As of November 9, 2026, a product of China pays its HTS General rate, plus, if it is on a Section 301 list, 25 percent (Lists 1 to 3), 7.5 percent (List 4A) or a review rate of up to 100 percent, plus the 12.5 percent forced labor duty on most goods. MPF and, by ocean, HMF come on top.

Why is the duty on Chinese goods higher than the rate on the HTS line?

The HTS line shows only the General rate. Most products of China also carry a Section 301 list duty and the forced labor duty, written as separate lines in Chapter 99, and each is a percentage of the same customs value added to the General rate. So a List 3 product whose line shows 3.4 percent pays 40.9 percent in duty before fees.

Who pays the import tax on goods from China, the buyer or the supplier?

The duty is owed to CBP by the importer of record. A supplier bears the cost of the US duty when the sale is on delivered duty paid terms, and the party named as importer of record stays liable on the entry either way. The guide to DDP shipping explains the options.

When is the import duty paid to CBP?

Duty is deposited when the entry summary is filed, no later than 10 working days after the time of entry or together with the entry itself. The amounts attached at that point are estimated duties. On a formal entry the importer of record also owes the 0.3464 percent MPF when the entry summary is presented, so the duty and the fee reach CBP in the same filing.

Does a shipment from China under $2,500 still need a formal entry?

Often, yes. Informal entry covers shipments valued up to $2,500, but not articles over $250 classified under the Section 301 or forced labor lines in Chapter 99. A shipment from China containing such an article goes on a formal entry, with the percentage MPF and its $34.58 minimum.

Can I lower the import tax on goods from China legally?

Yes, in five ways. The HTS line decides each duty rate, so correcting the classification can change them. A product whose country of origin is not China carries none of the China-specific duties, though most other origins pay their own forced labor duty of 10 or 12.5 percent. Goods covered by one of the 178 Section 301 exclusions skip the list duty until January 9, 2027. Drawback returns duty on goods later exported or destroyed, and a bonded warehouse or foreign-trade zone delays it until withdrawal. Undervaluing the invoice or rerouting through a third country to claim another origin is unlawful.

Will the tariffs on Chinese goods change again?

Several dates could move them. The 178 Section 301 exclusions expire on January 9, 2027, unless USTR extends them again, and the agency will also review the China actions under its notice of October 7, 2026. A Court of International Trade ruling on the forced labor duty is still pending, and the Section 301 semiconductor action rises on June 23, 2027.

Related guides on China tariffs and duty

• Section 301 tariffs on China: the China lists, their history and the exclusion process.
• HTS and HS codes: how a product is classified and how the code is structured.
• Landed cost: freight, insurance and the other costs around the duty.
• Tariff refunds: IEEPA refunds through CAPE and the forced labor case.
• Country of origin rules: what makes a product "of China" and why rerouting does not change it.
• How to import from China: the import process step by step.