If you are shipping goods to the United States, either for personal or business reasons, it is important to understand how US import tax and duties work. These charges can affect your total shipping cost, influence how quickly your shipment clears customs, and determine whether you face any unexpected delays.
This guide is here to help you make sense of US import duties in 2025.
Whether you are sending goods from Malaysia or other countries, you will learn the basics you need to manage your shipment confidently every time, under all circumstances.
This article covers:
When goods enter the United States, customs duties and taxes are applied based on several factors including product type, country of origin (COO), and shipping value.
It's important to note that duties are based on where goods are manufactured, which is referred to as country of origin, not where they are shipped from.
Since August 29, 2025, almost all shipments, regardless of value, are subject to duties and taxes.
Aside from the primary duty, which is imposed on nearly all imports since major regulatory changes take effect on 29 August 2025 based on the product’s HTS code, certain shipments may also be subject to special trade surcharges introduced through policy actions such as the 2025 baseline tariff or reciprocal tariffs, and excise taxes, which apply only to regulated goods like alcohol, tobacco, or fuel.
Aside from the primary duty, which has been imposed on nearly all imports since major regulatory changes took effect on 29 August 2025, and is calculated based on the product’s HTS code, certain shipments may also be subject to special trade surcharges introduced through policy actions such as the 2025 baseline tariff or reciprocal tariffs, as well as excise taxes, which apply only to regulated goods like alcohol, tobacco, or fuel.
Here’s a closer look at each type of duty or tax, how it’s calculated, and when it comes into play:
The Harmonized Tariff Schedule (HTS) duty, also known as the U.S. import tax, customs duty, or standard import tariff, is the primary duty imposed on all commercial and personal shipments.
This duty applies to all shipments regardless of value, except for bona fide gifts valued under USD 100.
Duty rates are product-specific, ranging from 0% to as high as 37.5%, with most everyday consumer goods fall between 2.5% and 6%.
These rates are based on the product’s classification under the U.S. Harmonized Tariff Schedule and are calculated using the total CIF value (Cost, Insurance, and Freight) of the shipment.
These standard duties now apply to all imports into the U.S., regardless of value.
However, goods with Country of Origin (COO) of China or Hong Kong are subject to additional tariffs under the U.S. trade enforcement actions.
If your shipment contains goods that were manufactured in China or Hong Kong, U.S. Customs will apply additional tariffs on top of the HTS duty, regardless of whether the parcel is shipped from Malaysia or elsewhere.
All duties apply to goods with China or Hong Kong as the country of origin:
Under 2025 U.S. trade-enforcement measures, all applicable duties are charged on a cumulative basis.
Under the 2025 U.S. customs rules, goods originating from Hong Kong are treated the same as those from China. This means:
Even if the parcel is exported from Malaysia, the country of origin remains Hong Kong or China, unless the goods undergo substantial transformation that changes their origin.
| Scenario | Shipment Type | Total Shipment Value (USD) | Country of Origin | Does HTS Apply? | Additional Trade Tariff (Section 301) | Reason |
|---|---|---|---|---|---|---|
| Single item shipment valued at USD 600 (non-restricted product, not from China/Hong Kong). | Personal or Commercial | 600 | Malaysia | Yes | No | Treated as a regular import; HTS duty applies. |
| Single item shipment valued at USD 750, manufactured in China. | Personal or Commercial | 750 | China | Yes | Yes | HTS duty and Section 301 tariff apply; cumulative charges. |
| Single item gift shipment valued at USD 99, non-restricted item, declared as unsolicited gift. | Personal | 99 | United Kingdom | No | No | Exempt as unsolicited gift under $100. |
| Personal shipment of USD 1,200, manufactured in Hong Kong. | Personal/Commercial | 750 | Hong Kong | Yes | Yes | Treated the same as China; all Hong Kong-origin shipments (personal or commercial) are subject to HTS and Section 301; cumulative charges. |
| Shipment of USD 1,500, made in Vietnam. | Personal/Commercial | 1,500 | Vietnam | Yes | No. | HTS duty applies; no Section 301 tariff on Vietnam-origin goods |
| Commercial shipment of kitchenware valued at USD 1,200, made in Hong Kong, shipped from Singapore. | Commercial | 1,200 | Hong Kong | Yes | Yes | Treated the same as China; all Hong Kong-origin shipments (personal or commercial) are subject to HTS and Section 301; cumulative charges |
The Baseline Tariff is a 10% universal surcharge introduced in April 2025 under a broad U.S. trade policy update. It is applied on top of the standard HTS duty and calculated using the shipment’s CIF (Cost, Insurance, and Freight) value.
This surcharge applies to imports from countries without a preferential trade agreement (FTA) with the United States, including Malaysia. Canada and Mexico are exempt under the USMCA, while other FTA partners (such as South Korea, Singapore, and Australia) may benefit from partial or product-specific exemptions depending on rules of origin and product classification.
Unlike HTS duties, which vary by product type, the Baseline Tariff is non-product-specific and applies broadly across most goods.
Only catergories below are exempt from this due to overlapping U.S. trade measures:
This surcharge is mandatory for all non-exempt countries and may increase in the future (with rates of 15–20% under consideration).
Tip: Before shipping, check the latest tariff updates on the U.S. CBP or USTR websites, or message us on social media if you need help verifying.
The Reciprocal Tariff is a country-specific surcharge introduced in 2025 as part of U.S. trade enforcement actions.
It targets imports from countries perceived to have unbalanced trade imbalances with the U.S.
Initially paused, the tariff is now active as of August 1, 2025 and replaces the baseline tariff. For example, Malaysia’s rate is 25%.
Rates vary by country and are calculated on the shipment’s CIF (Cost, Insurance, and Freight) value, applied on top of HTS duties.
Important Note: The Reciprocal Tariff is no longer on hold. It is active and mandated unless renegotiated.
Excise duty is a federal tax imposed on specific regulated goods, such as alcohol, tobacco, fuel, and certain luxury items, that are shipped into the United States.
These duties are collected by U.S. Customs and Border Protection (CBP) on behalf of the Internal Revenue Service (IRS) and are enforced in addition to any standard import tariffs or surcharges, including HTS duty, Baseline Tariff, and Reciprocal Tariff.
Excise duty applies to both commercial and personal shipments if the imported goods fall under excise classifications. There are no exemptions based on the country of origin, including Malaysia.
Unlike HTS or Baseline Tariffs, excise duties are typically quantity-based rather than value-based. For instance:
Excise duties are assessed at the time of customs clearance and must be paid along with other import-related charges.
Here’s a quick reference table summarizing the key import duties and taxes that could apply to all shipments entering the United States from most countries, including Malaysia:
| Duty or Tax | When it Applies | Rate Range | Additional Guidance | Impact on Malaysian Shipments (under 2025 trade policy shift) |
|---|---|---|---|---|
| HTS Duty | All dutiable goods, regardless of value (except bona fide gifts under USD 100/200 from U.S. territories) | 0% to 37.5%+ depending on HTS code | Look up the exact rate using HTS tariff code. Calculate with CIF value. | Applies to all Malaysian shipments; no value exemptions. |
| Baseline Tariff | Shipments from all non-FTA countries not on the reciprocal tariff list | 10% surcharge on CIF value | Applied on top of HTS duty; uses same CIF value. Certain products (autos, steel, semiconductors, pharma, energy) exempt. | Does not apply to Malaysia (moved to Reciprocal Tariff). |
| Reciprocal Tariff | Shipments from flagged countries with trade imbalance (country-specific rates) | 15%–50%+ depending on country (Malaysia: 25%) | Replaces the Baseline Tariff for affected countries. Applied on top of HTS duty, calculated on CIF value. | Malaysia subject to 25% Reciprocal Tariff |
| Excise Duty | Alcohol, tobacco, fuel, luxury goods (personal or commercial shipments) | Quantity-based (e.g. per liter/unit) | Applied in addition to other duties. Collected by CBP for IRS. | No change. Standard excise rules apply to Malaysian shipments. |
Exemptions from duties when importing into the U.S. are now extremely limited.
Following the 29 August 2025 regulatory changes, the long-standing de minimis threshold of USD 800 has been eliminated.
This means that all shipments, regardless of value or country of origin, are subject to applicable duties and taxes.
All other shipments, commercial or personal, regardless of value, now require formal or informal entry processing and are subject to HTS duty, plus any additional tariffs or excise taxes.
When shipments enter the U.S., they’re processed under a specific entry type, determined by the shipment’s value, contents, and purpose:
Shippers generally don’t control the entry type. This is handled by customs brokers or logistics providers like DHL Express.
Still, it’s important to understand how entry types work, since they affect duty applicability, processing speed, exemptions, and fees.
For personal shipments, this part is just a background knowledge. Clearance is generally handled under informal entry, depending on the declared value and type of goods. In very narrow cases where a duty exemption still applies, such as bona fide gifts valued under USD 100 or USD 200 if sent from Guam, American Samoa, or the U.S. Virgin Islands, Section 321, a simplified entry type, is used.
For commercial shipments, entry type plays a larger role. The USD 2,500 threshold for informal vs. formal entry still matters because it impacts paperwork, processing speed, and fees.
Thus, you must declare your shipment accurately, including its value, item type, and complete documentation to ensure the customs broker or logistics provider assigns the correct entry type.
| Entry Type | About | Fee | Who uses this | Limitation |
|---|---|---|---|---|
| Informal Entry | For shipments valued under USD 2,500 that are not restricted or subject to special handling. Allows quicker release with minimal paperwork. | Merchandise Processing Fee (MPF): USD 2.10 (manual) or USD 6.00 (automated) for shipments equal to or less than USD 2,500 in value. | Individuals or small businesses importing consumer goods in small volumes. | Cannot be used for restricted goods or those requiring special permits. |
| Formal Entry | Required for commercial shipments valued over USD 2,500, or goods subject to other regulatory controls. | Merchandise Processing Fee (MPF):0.3464% of declared value (min USD 31.67, max USD 614.35). Harbor Maintenance Fee (HMF): 0.125% of cargo value (only if arriving by sea). | Businesses or importers moving goods in commercial quantities. | None |
| Section 321 Entry | A simplified clearance method previously used for shipments ≤ USD 800. | None | Liminited to bona fide gifts under USD 100 or USD 200 if sent from specific U.S. territories. | De minimis exemption eliminated. Cannot be used for standard eCommerce or commercial imports. |
The IEEPA Tariff is a special surcharge applied only to postal shipments under the International Emergency Economic Powers Act (IEEPA).
It is used as an alternative to ad valorem tariffs for low-value parcels sent through postal channels. Instead of calculating a percentage of the CIF value, a flat fee per item is charged based on the country’s tariff rate:
This tariff applies only to mail shipments handled by postal operators (for example, shipments sent through Pos Malaysia and handed over to USPS) and does not apply to shipments sent via express couriers like DHL Express.
There are two types of processing fees:
The Merchandise Processing Fee (MPF) is a U.S. Customs charge applied to most imports.
For formal entries (goods over USD 2,500), it’s calculated at 0.3464% of the declared value, capped between USD 32.71 and USD 651.50.
For informal entries (up to USD 2,500), a flat fee applies. USD 2.69 for electronic filing or USD 8.06 for manual filing.
No MPF is charged on shipments valued under USD 800 that qualify under Section 321.
The fee is typically collected by your logistics provider (e.g., DHL Express) and billed to you during customs clearance or prior to delivery.
The Harbor Maintenance Fee (HMF) is a U.S. customs fee charged at 0.125% of the cargo value and applies only to goods arriving by sea.
It is used to fund the maintenance of U.S. ports and harbors.
If you’re shipping by air, this fee does not apply, so air shippers don’t need to worry about it.
To estimate duties for shipping going from Malaysia, you can let DHL MyGTS calculate duties for you with the most up-to-date regulatory and tariff rates by following this guide.
If you prefer to calculate manually, you will need 3 pieces of information:
Start by identifying the correct 10-digit Harmonized Tariff Schedule (HTS) code for your product.
This code determines the base duty rate imposed by U.S. Customs. You can search for it via the official HTS schedule website or through DHL MyGTS, following this guide.
Once you have the HTS code, you must check the HTS duty rate and include all applicable surcharges.
Similarly, you can manually check applicable duties and their rates on the CBP website, or use DHL MyGTS to get every information you need in one place, including U.S. HTS codes, your country’s HS codes, estimated duties, and other required documents.
The CIF value includes:
This total is the baseline used to apply most U.S. import duties, including the HTS rate and policy surcharges.
For example, if your shipment includes three items valued at USD 300 each, your total cost is USD 900. If you paid USD 50 for shipping and USD 10 for insurance, the CIF value becomes USD 960.
With your CIF value and all applicable duty rates in hand:
This is how the calculation goes, taking an handheld umbrella as an example.
Item: Handheld Umbrella
HTS Code: 6601.10.0000
Quantity: 10 units
Price per unit: USD 10
| Component | Value |
|---|---|
| Goods Value | USD 100 (10 units x USD 10) |
| Insurance | USD 2 |
| Freight / Shipping Cost | USD 20 |
| Total CIF Value | USD 122 |
HTS Duty Rate: 4%
Excise Duty Rate: Not applicable
Baseline Tariff: Not applicable
Reciprocal Tariff: 25% (Malaysia-specific)
| Component | Value |
|---|---|
| HTS Duty Amount | USD 4.88 (4% x USD 122 CIF) |
| Excise Duty | USD 0 (not applicable) |
| Baseline Tariff | USD 0 (not applicable) |
| Reciprocal Tariff | USD 30.50 (25% x USD 122 CIF) |
| Total Estimated Duties | USD 35.38 (HTS + Reciprocal) |
If your imported shipment is subject to duties, U.S. Customs will typically notify your logistics provider or customs broker with the total amount due and the payment deadline.
For most shipments, licensed logistics providers like DHL Express handle this entirely. We pay the duties upfront on your behalf, then invoice you for reimbursement either before or at the time of delivery.
However, if you're managing your own customs clearance or using a third-party broker, here are 3 ways to pay the import duties:
You can prepare a check or money order, issued by a U.S. bank, based on the full duty amount and mail it directly to U.S. Customs and Border Protection (CBP).
Visit a designated CBP payment location to pay in person.
Accepted methods include:
This is an electronic payment method where businesses can authorize:
Either way, you will need an ACH account for this.
To estimate duties in advance, request a commercial invoice from your supplier showing the full declared value. This will help you anticipate your total charges based on the CIF value and applicable rates.
If you're a personal shipper sending goods for personal use, like a gift or an online purchase, you're typically responsible for paying any duties or taxes before the shipment can be released and delivered.
For business or commercial shipments, who pays depends on the agreed shipping terms between the buyer and seller.
These are usually defined by Incoterms:
In most business cases, the buyer is responsible unless otherwise agreed. Always check your shipping agreement to confirm who is responsible for paying the duties.
U.S. import duties and regulations may seem complex at first, but once you understand the key components, they’re easier to navigate than you think.
With the 2025 updates, including the end of the de minimis exemption and the rollout of new tariffs, the structure of U.S. import duties is now clearer, though more comprehensive, for Malaysian shippers.
As of now, here’s the status of all U.S. duties that apply to shipments from Malaysia:
To avoid unexpected charges or shipment delays, always verify the current duty policies before shipping.
The easiest way to stay ahead is to work with experienced logistics providers like DHL Express, or use customs tools such as DHL MyGTS, which estimate duties based on the latest regulatory changes and tariff rates in effect.
If you’re a business shipper, consider signing up for a DHL Express Business Account.
Our certified customs experts and your dedicated account manager will handle the complexities of U.S. duties and policy changes for you. So you can focus on growing your business all the time.
Yes. All goods shipped to the U.S. are now subject to import duty, regardless of value.
The previous de minimis threshold of USD 800 has been eliminated. The only exemption for shipment from Malaysia is bona fide gifts under USD 100 (must declared as unsolicited gift).
The US import duty tax is calculated by multiplying the duty rate by the total value of the goods. The formula is as follows:
[ Item’s value x Duty rate = Duty Amount ]
To calculate the import duty tax, you'll need to know the HTS code of your import goods.
You can find this information on the official website of the United States government or consult with a licensed customs/freight broker like DHL Express.
To estimate duties in just a few minutes with the correct tariff applied every time, use DHL MyGTS. This free customs tool calculates duties, provides HS codes, and advises on the documents required for clearance.
US customs duties can be paid to U.S. Customs and Border Protection (CBP) through the following methods:
1. In-person visit to designated CBP locations.
2. Mail the payment directly to CBP.
3. Electronic Payment via Automated Clearinghouse (ACH) system.
You can only pay with this method if you have an ACH payment account with ACH.
All shipments from Malaysia to the U.S. are subject to HTS Duty (typically 2.5%–6%, up to 37.5%) plus a 25% Reciprocal Tariff, with excise tax only on regulated goods like alcohol, tobacco, and fuel.
There is no longer a duty-free import limit for goods entering the United States. The previous USD 800 exemption was removed on 29 August 2025, which means all shipments are now subject to duty except for bona fide gifts under USD 100 or USD 200 if sent from Guam, American Samoa, or the U.S. Virgin Islands.
For shipments from Malaysia, this rule applies fully. The only duty-free exception is a bona fide gift under USD 100, declared as an unsolicited gift.
Import duties and taxes is typically paid by the receiver.
If you, as an exporter would like to pay the duty and tax on behalf of the receiver, you will request it from your international shipping service provider.
For DHL Express customer, you can do it through MyDHL+ with just one click, switching the shipping mode from export to import.
As of now, the United States does not impose a VAT tax on imports.
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