Methodology and sources

How the calculation works

  • Valuation. The US, Canada and Australia charge duty on the FOB value of the goods. The UK, EU and Türkiye use the CIF value, which adds freight and insurance.
  • Duty. Duty rate × customs value. Rates come from the official tariffs: the UK Trade Tariff (UK and, through its Northern Ireland service, the EU common tariff) and the USITC Harmonized Tariff Schedule. Canada and Australia rates are typical values unless marked as checked.
  • Additional tariffs. US Section 301 duties by origin (10% or 12.5%, or a combined cap for the EU, Taiwan, Japan, Korea and Switzerland), the older China lists, and the Brazil action. Other extra duties can be entered manually.
  • Taxes. VAT or GST is charged on value + duty (+ freight in some countries), at the destination's rate.
  • Fees. US MPF and HMF, Australia's Import Processing Charge.
  • Low-value parcels. Each market's de minimis rules for B2C parcels, including the EU €3 interim duty and Türkiye's flat-rate parcel duty.
  • Currencies. Daily European Central Bank reference rates. Customs authorities use their own official rates.

Official sources

Rules last checked: 2026-10-15.