A guide to import taxes in the US

March 12, 2024 4 Mins Read

The United States represents one of the most lucrative export markets for Indonesian businesses. According to the Office of the United States Trade Representative, US goods trade with Indonesia totaled an estimated US$45.8 billion in 2025, and the momentum is building¹.

That same year, the US imported about US$34.7 billion of goods from Indonesia, up 23.8% from 2024, reflecting strong and growing demand for Indonesian goods in the American market¹.

At the same time, the trade landscape is evolving, with the two countries’ recent agreement for reciprocal trade opening the door for certain Indonesian products to receive a 0% reciprocal tariff rate when entering the US, down from the current 19%².

In light of these opportunities, you might be looking to strengthen your foothold in the US market. To do so, you’ll have to navigate a range of import tariffs, sales taxes, and other customs duty requirements when shipping to the US. Understanding these obligations is essential to maintain compliance, protect your margins, and avoid costly delays.

In this guide, we’ll unpack everything you need to know about import taxes and other relevant charges to enter the market confidently.

1. What are the US import duties and taxes?

When goods enter the US, businesses are required to pay various import duties and taxes. These charges allow US authorities to regulate the flow of goods, protect domestic industries, and maintain compliance standards.

When shipping to the US, you can expect to encounter the following:

Standard import tariff (HTS Duty): Applied to all commercial shipments in the US, with rates ranging from 0% to 37.5%. Most everyday consumer goods fall between 2.5% and 6%.
Reciprocal tariff: A 10% tariff imposed on imports from all countries, effective 24 February 2026, for 150 days3. This follows the Supreme Court ruling that overturned the 2025 IEEPA reciprocal tariffs4.
Customs merchandise processing fee: Applied to most US imports to cover the costs of processing and inspecting shipments.
- Goods over US$2,500: Fee is calculated at 0.3464% of declared value, capped between US$32.71 and US$651.50
- Goods up to US$2,500: Flat fees of US$2.69 (electronic filing) or US$8.06 (manual filing) apply.
Excise tax: A federal tax on regulated goods, such as alcohol, tobacco, and fuel. This tax is typically quantity-based rather than value-based. For instance, a US$1.01 charge per pack of 20 cigarettes.

2. How to calculate US import duty rates?

US import duty rates are determined by the total purchase value of your goods and their product classification under the Harmonized Tariff Schedule (HTS). The HTS assigns duty rates to virtually every category of goods entering the US.

Here's how to calculate what you'll have to pay:

Classify your product: Identify your product's HTS code using the US International Trade Commission's interactive tariff database.
Determine your customs value: Calculate the total declared value of your shipment, including the cost of goods.
Apply the duty rate: Multiply your customs value by the applicable HTS duty rate.
Calculate your total charges: Add any applicable fees, such as the customs merchandise processing fee or excise tax.

Alternatively, for a faster estimate, use DHL Express's MyGTS portal to calculate your US import taxes in one place, reducing the risk of errors before shipping.

3. How to pay for US customs duty?

As of February 2026, the US Customs and Border Protection (CBP) has transitioned fully to electronic methods for customs duty payments and refunds.

You can choose from the following payment options:

DHL Express Duties & Taxes Paid (DTP) Service: This DDP option is one of the simplest courses of action available. Under our DTP service, DHL pays your US customs duty bill on your behalf and invoices your account afterwards, eliminating upfront payment complexity.
Automated Clearing House (ACH): Ideal for high-volume exporters with a US presence, this option allows CBP to pull funds directly from a designated US bank account (ACH Debit) or for you to push payments (ACH Credit).
eCBP or Pay.gov: These are official CBP portals where duties and fees for informal shipments can be paid conveniently via credit card or electronic debit.

How to get a duty refund?

Overpayments on customs duty or import tax do occur, and the CBP offers a refund process when they do. To claim a refund, register with the Automated Clearing House (ACH) and submit the relevant details, including your full name and bank account information.

However, do note that refunds are not available for goods that have already been destroyed or exported.

4. What is sales tax?

Unlike import tax, which is charged at the border upon entry, US sales tax is charged on the sale of goods and applied at the point of consumption.

While the CBP does not collect sales tax at the border, individual US states do. In 2026, state-level sales tax rates typically range from 2.9% to 7.25%, with additional local city or county surcharges applying in some areas⁵.

This sales tax directly influences the landed cost of your goods, which is the true total cost a US buyer would pay. An accurate landed cost calculation accounts for:

Federal import duty: Paid at the border upon entry into the US.
State sales tax: Applied at the point of sale, varying by state and locality.

How sales tax is collected depends on your selling channel:

Marketplace: Platforms like Amazon and eBay typically collect and remit sales tax automatically on your behalf.
Direct-to-Consumer: If you’re selling via your own website, the responsibility to track, collect, and remit these taxes falls on you as the exporter.

How can DHL Express help you with your US import charges?

While understanding US import charges is the first step, managing them efficiently is what sets you apart. As you prepare to tap into the US market, having the right logistics partner, such as DHL Express, can make all the difference.

With deep customs expertise and an established global network, we help you achieve import compliance and seamless shipping. For instance, the MyGTS portal allows you to calculate your US import duties and taxes easily, giving you a clearer picture of your landed costs before you ship.

Beyond the numbers, our specialists are on hand to provide customs guidance, helping you navigate US customs clearance requirements and documentation confidently.

Ready for a smooth and efficient import experience? Open a DHL Express account and start shipping to the US today.