Import Tax
"Import tax" covers several distinct charges that apply when goods enter the US: customs duty assessed on transaction value, Section 301 and Section 232 additional tariffs, the Merchandise Processing Fee, the Harbor Maintenance Fee, and — for alcohol, tobacco, and certain other goods — federal excise taxes. CBP collects all of these at entry. Antidumping and countervailing duty deposits are assessed separately but also collected by CBP at time of entry, with final rates set by Commerce Department reviews that may happen years later. We break down each charge by product category and origin country, including the CBP entry summary (CBP Form 7501) line items where each appears.