One real entry, broken down
A shipment of keys, a phone and accessories from Germany, declared at $2,974. Total import charges came to $550.68 — an effective 18.52% on declared value.
The rate depends on origin, not on where it ships from
Current as of 20 August 2026, and this moved twice in 2026 — IEEPA was struck down in February and replaced by a Section 122 surcharge, which hit its statutory limit and expired on 24 July. A Section 301 forced-labor tariff replaced it.
European Union
- Single capped rate under the US–EU framework, effective 1 July 2026.
- A ceiling, not an additive layer — MFN and Section 301 do not stack on top.
- The cheapest origin in this supply chain. Worth protecting.
China
- 12.5% forced-labor base plus the Section 301 product rate.
- Most electronics sit in Lists 1–3 at 25%; List 4A consumer goods at 7.5%.
- The rate depends on the 10-digit line — the category never settles it.
Vietnam
- Same forced-labor tier as China, but no Section 301 product tariff.
- HS 8517.13 smartphones commonly carry 0% MFN under the ITA.
- Roughly 25 points cheaper than China for the same class of device.
Why small shipments are punished
The Merchandise Processing Fee is 0.3464% of entered value, with a floor of $33.58 and a ceiling of $651.50 in FY2026. Our entry paid the floor — and so would an entry of any value up to roughly $9,694.
Batteries: the constraint that is not a tariff
Lithium cells are the reason several European vendors cannot sell their phones and laptops to US buyers at all. None of this is duty — it is transport law, and it bites earlier in the process than customs does.
Documents that must exist
- UN 38.3 test report and summary per battery model. Most carriers refuse the freight without it.
- Safety data sheet for the cell.
- Dangerous goods declaration matched to the correct UN number.
- CPSC General Certificate of Conformity where a CPSC rule applies.
How it has to move
- UN 3481 — cells contained in equipment: a laptop or a phone.
- UN 3480 — standalone cells, barred from passenger aircraft.
- 30% state-of-charge cap on air-freighted lithium-ion.
- Class 9 labelling, compliant packaging, IMDG 42-24 on the ocean leg from 1 Jan 2026.
What we handle once it lands
- Domestic movement falls under 49 CFR, enforced by PHMSA — separate rules from the inbound leg.
- Any carrier touching battery freight must be PHMSA-registered.
- Segregated storage for battery stock, with damaged or swollen cells quarantined rather than returned to pick stock.
- Every SKU is classified on intake — unclassified is a receiving stop, never a default to “no battery”.
Who owns the stock, and who pays the duty
These are two separate questions and they are easy to conflate. Title decides whose balance sheet the inventory sits on. Importer of record decides who pays the duty at the border and who carries the liability if a classification is later found wrong.
| Model | Who holds title | Who is importer of record | What it means for you |
|---|---|---|---|
|
Consignment How we work |
You. Always. | Normally you, as a non-resident importer — or your carrier under a duty-paid incoterm. | Your capital stays in your own inventory. We hold, pick, pack and ship it; you keep title until it sells. |
| Wholesale | The distributor, once they buy it. | The distributor. | You get paid sooner, at a lower price, and lose control of positioning and pricing downstream. |
| Drop-ship | You. | You, on every parcel. | No US inventory position at all. Every order is an individual export — and every one pays that customs fee floor. |
Where to start
Bring us the product list with HS codes and country of origin per line, the UN 38.3 summary for anything with a cell, and your expected volumes. We will model the landed cost, tell you where the classification risk sits, and quote the fulfillment against it.
The same arithmetic, written for buyers rather than vendors, is published on our own storefront at securitygadgets.shop/import-tariffs — we run this model on our own inventory, not only on our clients'.
Not customs advice. Rates here are working notes, current as of 20 August 2026 and moving repeatedly through the year. Duty owed on any specific shipment depends on its 10-digit HTSUS line, the entry date, and the Chapter 99 provisions live that week. Confirm with a licensed customs broker before filing. Sources: CBP (MPF FY2026; de minimis final rule 24 Jun 2026), USTR (Section 301 lists and four-year review, 89 FR 76581; forced-labor tariff replacing Section 122, 24 Jul 2026), US–EU framework 15% ceiling eff. 1 Jul 2026, PHMSA 49 CFR, UN Manual of Tests and Criteria 38.3, IMDG Amendment 42-24.