An import-cost decision needs more than a country name and a headline tariff percentage. Start with the product, its origin, customs value and expected entry date, then confirm the applicable treatment with your customs broker.
This article was first published in June 2025. The September 25, 2026 revision replaces its forecasts and blanket low-value shipping assumptions with dated policy context and a practical planning workflow. It is not a live tariff calculator.
Key takeaways
- Keep historical policy announcements separate from the rules applicable to a shipment's entry date.
- Confirm classification, origin, value and applicable duty provisions before relying on a landed-cost estimate.
- Do not budget on an automatic $800 duty-free allowance.
- Compare sourcing options using total costs, lead times and product quality, then give support staff the approved delivery and pricing information.
What changed after the original article
CBP's February 2026 guidance ended collection of the listed IEEPA duties for covered entries from February 24, 2026. It expressly distinguished those duties from other measures, including Section 232 and Section 301. Ending one tariff program is not the same as making all imports duty-free.
Low-value shipping needs a separate check. CBP announced the suspension of duty-free de minimis treatment effective August 29, 2025. Its February 2026 follow-up continued the suspension, subject to specified exceptions, and described different filing arrangements for postal and other shipments. Do not reuse the original article's blanket $800 exemption assumption or treat a historical postal rate as a current quote.
For an actual shipment, start with the US International Trade Commission's Harmonized Tariff Schedule and applicable CBP instructions. Ask your broker to identify the provisions, effective dates and exclusions used in the estimate.
Build a review record for each product
A useful supplier-and-broker handoff contains:
- Product description: materials, function, specifications and photographs sufficient to identify the item.
- Origin evidence: manufacturing locations and processing steps, not just the supplier's office or shipping port.
- Classification: the proposed tariff classification and who confirmed it.
- Shipment facts: value, quantity, transport method and expected entry timing.
- Duty calculation: applicable provisions, assumptions and any unresolved questions.
- Ownership: who will confirm the final treatment and update the estimate if the shipment changes.
Keep the source and confirmation date with the calculation. If the supplier changes the product or manufacturing process, send the changed facts back for review rather than copying the previous answer.
Compare landed costs with an explicit example
The following is a hypothetical planning example, not a customs valuation method or a statement of current duty rates:
- Product purchase: 100 units at $20 each = $2,000.
- Freight and insurance: assumed total of $300.
- Confirmed duties and entry charges: use the broker's shipment-specific estimate; assume $250 only for this example.
- Inbound handling: assumed total of $150.
- Illustrative total: $2,700, or $27 per unit before storage, domestic fulfilment, returns and other business costs.
Test another scenario with different freight or duty assumptions. Also consider the cash tied up in minimum order quantities and the cost of defective or unsold stock. A lower factory price alone does not establish the better sourcing decision.
Evaluate alternatives on evidence
Ask potential suppliers for samples, manufacturing details, quality-control arrangements, capacity and lead-time commitments. Compare those with the broker-reviewed cost estimate. A new dispatch country does not by itself establish a different customs origin; ask for confirmation based on the actual production process.
Use the fulfilment-provider comparison guide to structure logistics questions. For the historical Vietnam policy context and a supplier review checklist, read the Vietnam tariff guide.
Give customers a consistent answer
Before changing a product's price or delivery promise, agree internally on what has changed and which orders it affects. Prepare approved answers covering:
- Whether the displayed price includes the charges your business has agreed to pay.
- Who handles any charges due at delivery under the order's terms.
- The current delivery estimate and what happens if it changes.
- Which team handles disputed charges, cancellations and refunds.
Use professional customer-response examples as a writing aid, adapting them to the actual order. If you use Chad for support, keep the approved policy and escalation instructions current. Support automation should explain your policy; the shipment's customs determination belongs with the people reviewing its import documentation.
