US Tariff Calculator 2026: What Imported Goods Really Cost Now

The Supreme Court threw out the reciprocal tariffs in February. A different set of duties took their place in July. If you’re still costing shipments off a 2025 rate sheet, your numbers are wrong in both directions.

Anyone who spent 2025 rebuilding landed-cost models around a 46% Vietnam rate or a 145% China rate has had a strange year. Those numbers are gone. What replaced them is lower on average, but far messier to calculate, because the duty on any given shipment now depends on which statute happens to reach it.

We built this tool so you can stop guessing. Pick a country, pick what you’re importing, put in your commercial value, and you’ll get a layer-by-layer duty breakdown that reflects the stacking and exclusion rules customs brokers are working with right now.

What did the Supreme Court do in February?

It read the statute. The majority opinion, written by Chief Justice Roberts, pointed out that IEEPA contains no reference to tariffs or duties anywhere in its text, and that a power to “regulate importation” doesn’t quietly include a power to tax it. Under the major questions doctrine, a president claiming authority of that size needs Congress to have said so plainly. Congress hadn’t.

The 6 to 3 ruling wiped out the whole reciprocal structure: the April 2025 country rates, the fentanyl duties on China, Canada and Mexico, and every subsequent adjustment made under that authority. The Court declined to spell out a remedy, which left the refund mechanics to the Court of International Trade and Customs and Border Protection.

So what are you paying instead?

The administration moved quickly, and it moved through statutes that carry their own procedural requirements. Four now do the work IEEPA used to do.

Authority	What it does	Rate	Status
Section 301 forced labor action	Horizontal duty on 60 economies covering 99.4% of US imports	10% or 12.5%	In force July 24, 2026. No expiration.
Section 232 national security	Product-specific duties on metals, vehicles, chips, wood, furniture, pharma	10% to 100%	In force. Untouched by the ruling.
Section 301 country actions	Legacy China lists, plus a new Brazil action	7.5% to 100%	In force. Brazil from July 22, 2026.
Section 338 Tariff Act of 1930	Retaliation against Canadian dairy, vehicle and alcohol measures	50%	Starts August 19, 2026. First use of the statute.
Section 122 balance of payments	Was a flat 10% on nearly everything	10%	Expired July 24, 2026 at its 150-day limit.
IEEPA reciprocal tariffs	The 2025 country-by-country rates	10% to 145%	Struck down February 20, 2026.

Section 122 was the stopgap. It let the president impose a flat 10% on four days’ notice, but only for 150 days, and Congress showed no interest in extending it. That clock ran out on July 24. USTR timed the forced labor action to land the same day, so importers went from a 10% Section 122 surcharge to a 10% or 12.5% Section 301 duty with no window in between.

Why forced labor?

USTR opened investigations into 60 economies in March 2026 and found in June that all 60 had failed to prohibit or effectively enforce a ban on goods made with forced labor. Fifty-four had no adequate prohibition at all. Six more (Canada, Ecuador, the EU, Indonesia, Mexico and Pakistan) had one on paper but weren’t enforcing it.

Ambassador Greer framed it as both a human rights problem and a trade distortion: “decades of moral suasion have not eradicated forced labor from global supply chains.” Whatever you make of the reasoning, the practical result is a durable legal basis for a broad horizontal tariff, which is what IEEPA had been supplying.

Current rates by country of origin

Two tiers, plus a third treatment for five trading partners that negotiated a ceiling. Economies that already ban forced-labor imports, or committed to do so under an Agreement on Reciprocal Trade, landed at 10%. Everyone else got 12.5%.

Tier	Rate	Economies
Tier 1 17 economies	10% flat, additive	Argentina, Bangladesh, Cambodia, Canada, Ecuador, El Salvador, Guatemala, Honduras, India, Indonesia, Jordan, Malaysia, Mexico, Pakistan, Sri Lanka, Trinidad and Tobago, United Kingdom
Tier 2 2 economies	10% net of MFN	European Union (all 27 member states), Taiwan
Tier 3 3 economies	12.5% net of MFN	Japan, South Korea, Switzerland
Tier 4 38 economies	12.5% flat, additive	Algeria, Angola, Australia, Bahamas, Bahrain, Brazil, Chile, China, Colombia, Costa Rica, Dominican Republic, Egypt, Guyana, Hong Kong, Iraq, Israel, Kazakhstan, Kuwait, Libya, Morocco, New Zealand, Nicaragua, Nigeria, Norway, Oman, Peru, Philippines, Qatar, Russia, Saudi Arabia, Singapore, South Africa, Thailand, Türkiye, United Arab Emirates, Uruguay, Venezuela, Vietnam
Not investigated	0%	Roughly 0.6% of US imports by value, from economies outside the 60

Note who’s where. India, Canada, Mexico and the UK sit in the cheap tier. Vietnam, Thailand and the Philippines sit in the expensive one, which is a reversal of 2025, when Vietnam faced 46% and India 26%. Australia and New Zealand, which had been at the 10% floor throughout the IEEPA period, are now both at 12.5%. Norway and Singapore too.

How does the net-of-MFN math work?

For the EU, Taiwan, Japan, South Korea and Switzerland, the duty isn’t added on top. It fills the space up to a ceiling.

Take an EU-origin good with a 3% MFN rate. The ceiling for the EU is 10%, so the Section 301 duty comes in at 7%, and you pay 10% total. Take an EU-origin good with a 12% MFN rate. That already clears the ceiling, so the Section 301 duty is zero and you pay 12%. Japan, Korea and Switzerland work the same way against a 12.5% ceiling.

This is the mechanism that carried the negotiated 15% ceilings from the 2025 framework deals into the new regime. It also means two shipments from the same country can carry very different Section 301 rates depending on the HTS line, which is a change from how anyone modeled 2025.

Section 232 product tariffs

These survived the ruling untouched, because Section 232 has always been a separate authority with its own investigation requirements. They’re also the reason a country-level rate table can only tell you so much: if your product falls under a 232 program, that program governs, and the forced labor duty drops away entirely.

Product	Rate	Exceptions
Steel and aluminum articles	50%	UK 25%. Russian aluminum 200%.
Steel and aluminum derivatives	25%	UK 15%. Under 15% metal by weight is out.
Articles using US-processed metal	10%	Were fully exempt before April 6, 2026
Semi-finished copper and derivatives	50%	None
Passenger vehicles and parts	25%	EU, Japan, Korea 15%. UK 10% on the first 100,000 units. USMCA content carve-out.
Medium and heavy-duty trucks	25%	USMCA non-US content only
Buses	10%	No USMCA relief
Advanced semiconductors	25%	Narrow scope. Broad end-use exclusions for data centers, R and D and consumer devices.
Softwood lumber and timber	10%	USMCA not exempt
Upholstered wooden furniture	25%	Rises to 30% on January 1, 2027. UK 10%. EU, Japan 15%.
Kitchen cabinets and vanities	25%	Rises to 50% on January 1, 2027. UK 10%. EU, Japan 15%.
Patented pharmaceuticals and APIs	100%	EU, Japan, Korea, Switzerland, Liechtenstein 15%. Generics and biosimilars fully exempt.
Industrial and grid equipment	15%	Temporary rate, expires January 1, 2028

One date to watch: the furniture increases were pushed back a full year, so upholstered wooden furniture and kitchen cabinets both sit at 25% until January 1, 2027, when they jump to 30% and 50%.

Two changes from April 2026 catch people out. Duty is now assessed on the full customs value of a derivative product rather than just its metal content, which raises the bill on anything where metal is a minority of the value. And products made with US-melted or US-smelted metal went from exempt to 10%, so a supply chain built around that exemption now carries a cost it didn’t have before.

Pharmaceuticals have two start dates

The 100% duty on patented drugs started July 31, 2026 for most importers. Seventeen companies named in Annex III of the proclamation get until September 29, 2026. Manufacturers that signed most-favored-nation pricing agreements with HHS before April 2, 2026 pay nothing at all, and those with approved onshoring plans pay 20% through April 2, 2030.

Generics, biosimilars, orphan drugs, plasma-derived therapies, cell and gene therapies and CBRN countermeasures are all outside the action. Since generics are roughly nine in ten US prescriptions filled, the retail effect is narrower than a 100% headline suggests.

What’s happening with Canada and Mexico?

USMCA still governs, and qualifying goods still cross duty-free on the MFN and forced labor layers. The US declined to formally renew the agreement on July 1, 2026, but it continues under annual reviews with a 2036 sunset if nobody ever extends it. In practice, about 89% of bilateral trade claims preference.

Canada has a separate problem arriving on August 19. Three presidential proclamations invoke Section 338 of the Tariff Act of 1930, a provision that had never been used in its 96-year history, to hit roughly $20 billion of Canadian goods with a 50% duty.

Proclamation	HTS lines	2024 imports	Trigger
Motor vehicles	439	$19.3B	Canadian vehicle tariffs applied only to US exports
Alcoholic beverages	63	$1.0B	Provincial liquor board boycotts of US product
Dairy	52	$97.2M	Dairy quota allocations favoring the EU over the US

Watch two details here. USMCA preference does not exempt covered goods, so a shipment that clears duty-free today can carry 50% on August 19. And the covered lists run well past their headline categories: the alcohol proclamation also reaches wood, paper products and hockey equipment, while the vehicles proclamation sweeps in a long list of agricultural and manufactured goods. Energy, potash, fish, critical minerals and anything already under Section 232 are excluded.

Where does China land now?

Lower than the 145% peak of April 2025, and lower than most people assume. The trade-weighted average on Chinese goods sits near 29.7%.

The stack is straightforward: MFN of about 3.3%, the new 12.5% forced labor duty, and whatever legacy Section 301 rate the product carries from the 2018 lists and the 2024 four-year review. That last piece does the heavy lifting. Lists 1 through 3 are at 25%, List 4A consumer goods at 7.5%, solar cells at 50%, and electric vehicles and batteries at 100%.

The fentanyl tariffs died with IEEPA. The Busan truce agreed in October 2025 runs to November 10, 2026, and Beijing has signaled it will tolerate new duties as long as the total stays inside the 20% ceiling negotiated there. The 12.5% forced labor duty fits under that ceiling with room to spare, which is one reason the truce has held.

Can you still recover the old tariffs?

Yes, and there’s a deadline problem worth taking seriously.

CBP built a refund path called CAPE inside the ACE portal, live since April 20, 2026, with the first payments going out May 11. It runs in three phases. Phase 1 covers entries that haven’t finally liquidated, or liquidated within 80 days, and has already approved about $23 billion of roughly $90 billion claimed. Phase 2 opened June 29 for reconciliation and AD/CVD entries, covering some 2.8 million entries worth around $28.7 billion.

Phase 3 is where it gets contentious. It covers finally liquidated entries, worth $30 billion or more, and the government’s position is that only importers who filed suit at the Court of International Trade will be paid. DOJ appealed the CIT’s universal refund order to the Federal Circuit on June 3, arguing it functions as an impermissible universal injunction under Trump v. CASA.

What happened to the $800 de minimis rule?

It’s still suspended. The exemption came out in August 2025, and although it was suspended partly under IEEPA, an executive order issued after the Supreme Court ruling reaffirmed that the elimination stands independently. Low-value parcels pay full duty.

Postal shipments collect duty at the applicable rate through the carrier, and the postal DDP threshold moved up to $2,500 on July 24, 2026. Litigation in Axle of Dearborn v. Department of Commerce could in theory revive the exemption, though legislation signed last year already schedules permanent elimination for July 2027. Planning around a return would be optimistic.

What this does to a real order

Six shipments, each $100,000 of entered value. The middle column is what you’d owe with no Trump-era tariff at all, so the last column is the true added cost.

Shipment	MFN only	Today	Added
Consumer goods from Vietnam 12.5% forced labor tier	$3,300	$15,800	+$12,500
List 4A consumer goods from China 12.5% plus 7.5% legacy 301	$3,300	$23,300	+$20,000
Apparel from India 10% forced labor tier	$3,300	$13,300	+$10,000
Kitchen cabinets from Malaysia Section 232 furniture program	$3,300	$28,300	+$25,000
Canadian whisky, USMCA-qualifying Section 338, from August 19	$0	$50,000	+$50,000
German machinery at a 12% MFN rate Already above the EU ceiling	$12,000	$12,000	$0

Two lessons sit in that table. Country of origin no longer predicts your duty bill on its own, because a Section 232 program can multiply it several times over while a high MFN line can zero out the Section 301 layer entirely. And the direction of travel isn’t uniform: most importers pay less than they did at the 2025 peak, while anyone shipping furniture, cabinets or covered Canadian goods pays considerably more.

Sourcing decisions made under the old rates deserve a second look. If you moved production out of China to Vietnam in mid-2025 to escape a 145% rate, the arithmetic that justified the move has changed. Both origins now sit in the same 12.5% forced labor tier, and the real difference between them comes down to legacy Section 301 exposure on your specific HTS lines.

What to watch before year-end

Six dates are worth putting in a calendar.

• August 19, 2026: Section 338 duties on Canadian goods start
• September 1, 2026: tariff-rate quotas take effect for Bangladesh, Cambodia, Indonesia and Malaysia, tied to purchases of US cotton and textile inputs
• September 29, 2026: the 17 pharmaceutical companies in Annex III lose their delay
• November 10, 2026: the US and China Busan truce expires
• January 1, 2027: furniture and cabinet rates rise to 30% and 50%
• Federal Circuit ruling on Phase 3 refunds, expected to take months and likely headed back to the Supreme Court

Several Section 232 investigations are also still open, covering processed critical minerals, aircraft and parts, drones, robotics and semiconductor manufacturing equipment. Any of them can produce a new product tariff on short notice, and none of them run through IEEPA, so the February ruling gives no protection.

Frequently asked questions

Sources