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How to Calculate Import Duties on Overseas Purchase

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    • 1). Place the items with the highest duty tariff rates into the group of items claimed under the duty-free exemption (see Resources section for rates). This will help reduce the overall duty assessment.

    • 2). Calculate 3 percent for the next $1,000 of goods beyond the duty-free exemption.

    • 3). Determine the value of the remaining goods beyond the flat-rate $1,000 items. The actual import duty rate applies to the remaining goods. A complete list of import duty rates is available on the Customs and Border Patrol website (see Resources section).

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