Why your landed cost is off: 12 fees buyers and sellers often miss
Answer
Checkout duty estimates often differ from the carrier's bill because they include only duty and tax, leaving out extra tariffs, the merchandise processing fee, carrier disbursement fees and brokerage, or because the HS code, channel (postal vs express) or origin preference is set wrong. Check the 12 items below before you quote. Write down anything unknown; do not treat it as zero.
- Applies to
- Sellers and buyers shipping small parcels or small orders from China to the US or EU.
Checklist
| # | Fee | How to find it | Source |
|---|---|---|---|
| 1 | Regular duty | Value × rate for the HTS code | hts.usitc.gov |
| 2 | Extra tariffs (US 301, 232) | Stacked on regular duty; check Chapter 99 lines | Same |
| 3 | Import VAT / sales tax | EU 17%–27% by country; Canada GST/HST | Tax authority |
| 4 | US merchandise processing fee | $2.77 per automated informal entry; formal 0.3464%, $34.58–$670.86 | FR 2026-15530 |
| 5 | US harbor maintenance fee | Ocean only, 0.125% of value | 19 CFR 24.24 |
| 6 | Brokerage | Per entry; varies by broker or carrier | Contract |
| 7 | Carrier disbursement fee | Charged when the carrier advances duty for you | Carrier tariff |
| 8 | Customs bond | Needed if you are importer of record | 19 CFR 141.18 |
| 9 | Exchange rate | Customs uses its own rate | Customs |
| 10 | Platform and peak fulfillment fees | Platform rules | Platform |
| 11 | Storage and demurrage | If held for exam or not collected | Carrier |
| 12 | Returns | Duty paid is usually not refunded; see returns | — |
Why estimates and bills differ
Cases sellers have reported publicly on forums:
- Outdated rate table: for the same product, with no settings changed, the estimate differed by half before and after.
- Different HS code: customs used a code different from yours, and the rate changed with it.
- Different channel: postal and commercial express use two different calculations in the US.
- Tax counted, fees not: disbursement fees, brokerage and extra tariffs are not in the estimate.
- Origin preference not applied: goods that should be exempt were charged, or the other way round.
What you can do
- For each product, confirm the 10-digit HS code and the origin first.
- List the 12 items above in a table and ask your forwarder which are already included.
- Once a month, take one shipment and compare the estimate with the actual bill; if the gap is large, find out why.
Check before you pay, and warning signs
If a "duties-included" quote gives only one total and will not say which items it covers, pause. A warning sign is not proof that the other side is breaking the law.
Still uncertain
- There is no standard figure for carrier disbursement fees; each carrier's tariff differs.