To calculate US import duty, multiply the customs value of your goods by each duty rate that applies to their HTS code and country of origin, then add the processing fees. For EV chargers from China, that usually means the general (MFN) rate plus additional Section 301 duties, and for ocean freight the Merchandise Processing Fee and Harbor Maintenance Fee. Rates change often, so treat every figure here as of October 2026 and confirm with the official notices before you ship.
Key Takeaways
- Duty = customs value multiplied by each applicable rate, plus MPF and HMF.
- Customs value is usually the price paid, excluding international freight and insurance.
- Chinese chargers can carry several stacked layers; confirm each against official notices.
- Rates here are as of October 2026 and can change before your shipment arrives.
Why Import Duty Is Charged
Customs duties raise federal revenue and are used as a trade-policy tool. The general rate in the tariff schedule applies to most trading partners. Additional duties, such as those under Section 301 or Section 232, are imposed to respond to specific foreign practices or national-security findings. The fees are different: they pay for customs processing and for harbor maintenance, not for trade policy.
Step 1: Find the Customs Value
Customs value is usually the transaction value: the price actually paid or payable for the goods. CBP’s Customs Value guidance explains that international freight, insurance and other C.I.F. charges are excluded, but some items, such as certain assists, packing costs or royalties, may need to be added. This is why your Incoterm matters. Our FOB vs DDP guide explains who pays what.
Step 2: Stack the Rates and Add Fees
Each layer is calculated on the same customs value and added together, not compounded.
- General rate: set by the HTS code. CBP rulings have placed AC EVSE in 8537.10.91, which currently carries 2.7%.
- Section 301 (China technology transfer): 7.5% to 25% for most listed goods, higher for some strategic products. A 2022 CBP ruling on AC EVSE from China listed heading 9903.88.03, the 25% list.
- Section 301 (forced labor, since July 24, 2026): 12.5% on products of China unless exempted. USTR’s notice says goods subject to Section 232 are exempt from this layer.
- Section 232: applies only if your code is covered by the metals derivative lists.
- AD/CVD: antidumping or countervailing duties, only where an order covers the product.
Then Add MPF and HMF
For formal entries from October 1, 2026, the Merchandise Processing Fee is 0.3464% of value, with a minimum of $34.58 and a maximum of $670.86 per entry, per CBP’s fiscal year 2027 user fee notice. Ocean shipments also pay the Harbor Maintenance Fee of 0.125%, with no cap.
Worked Example (Hypothetical Numbers)
Assume 200 AC chargers from China at a hypothetical $250 each, giving a customs value of $50,000.00, shipped by sea and classified like the EVSE in CBP’s rulings. This illustrates the method only; your code, rates and exclusions may differ.
| Layer | Rate (illustrative) | Amount |
|---|---|---|
| General (MFN) duty | 2.7% | $1,350.00 |
| Section 301, China list | 25% | $12,500.00 |
| Section 301, forced labor | 12.5% | $6,250.00 |
| Merchandise Processing Fee | 0.3464% | $173.20 |
| Harbor Maintenance Fee | 0.125% | $62.50 |
| Total | $20,335.70 (about $101.68 per unit) |
Freight, insurance, broker fees and inland delivery are not in the customs value, but they are part of your landed cost. Our article on what drives OEM charger unit cost shows where duty fits in total pricing.
What This Means for Charger Buyers
Duty is calculated on what you pay the factory, so an accurate invoice matters. Buying factory-direct avoids an extra trading margin in the declared price, but never lower an invoice to cut duty. EVDANCE quotes FOB or DDP and provides clear commercial invoices for products such as the EV-ACT5006T 48A wall charger. Contact us for a quote, and ask a licensed customs broker to confirm your duty stack.
Frequently Asked Questions
Is duty calculated on the FOB or CIF value?
For US imports, customs value generally excludes international freight and insurance, so it is closer to FOB. Additions may apply.
Do Section 301 duties compound with the general rate?
No. Each rate is applied to the same customs value and the results are added.
Are MPF and HMF duties?
No. They are user fees, but the importer pays them on the entry together with duty.
Related Reading
- Importing EV Chargers Into the US: Customs, HTS and Section 301
- How Much Does It Cost to Start an EV Charger Brand?
- How Distributors Can Build a Profitable EV Charger Product Line
- Canada EV Charger Import Guide: cUL, CSA and Duties
