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2026 — the 12.5% forced-labor tariff changes FBA margin math

Amazon FBA Landed Cost Calculator

The only calculator that combines HTS duty + Section 301 + forced-labor tariff + Amazon FBA fees into a single per-unit landed cost and gross margin view. Built for FBA sellers sourcing from China.

MFN + Section 301 + forced-labor stackingMPF & HMF includedFBA fee by size tierPer-unit profit output

Profit Intelligence

Instant Landed Cost

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PDF · PNG · JPG · max 15MB. Make sure the invoice shows totals clearly.

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🇨🇳China tariff guide→
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Quick FBA margin checkAssumes 7.5% §301 + 12.5% forced-labor · Large standard FBA
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Import duty (17.5%)

$1.60

US landed cost

$11.13

FBA fee (est.)

$4.75

Gross margin

36.5%

Illustrative only — uses 20% (§301 List 4A + 12.5% forced-labor tariff). Actual rate varies by HS code. Use calculator above for exact rates.

Why FBA margins collapsed in 2025–2026

Four compounding cost shocks that spreadsheets and Amazon's own calculator don't capture.

Tariff whiplash: 145% peak → 10% → 12.5% forced-labor tariff

IEEPA tariffs peaked at 145% in 2025, were struck down in February 2026, and a 10% Section 122 surcharge ran until 24 July 2026, when a 12.5% forced-labor Section 301 tariff replaced it. MFN + Section 301 + 12.5% now stack on every China-sourced unit: a $10 unit on a 25% Section 301 list costs $13.75+ before a single FBA fee.

De minimis exemption eliminated

The $800 duty-free threshold ended for Chinese goods in May 2025 and for every country in August 2025. Every product in your FBA catalog is now subject to full duty, whatever its origin. Sellers who relied on small direct-to-consumer shipments lost a key cost advantage overnight.

FBA fees rising while margins shrink

Amazon's 2026 fee schedule added a 3.5% fuel and inflation surcharge on top of fulfillment fees. A large-standard item that cost $4.75 in fulfillment fees now costs an additional $0.17 per unit — and Amazon adjusts these mid-year without notice.

No single tool shows the true per-unit landed cost

Amazon's own revenue calculator shows FBA fees but ignores import duties entirely. Jungle Scout and Helium 10 estimate product revenue but don't calculate tariffs. Sellers are forced to stitch together 3–4 tools and a spreadsheet.

The FBA tariff stack — 2026

Each layer is applied on top of the previous, compounding the effective rate. This is why a 25% Section 301 product can have an effective duty rate above 60%.

Cost layerRateNote
MFN base duty0% – 37.5%Varies by HTS code
Section 301 (Lists 1–4A)7.5% – 25%Most FBA goods from China
Forced-labor Section 301 tariff12.5%China since 24 Jul 2026 (replaced Section 122); computers, phones, chips exempt
Merchandise Processing Fee0.3464%Min $34.58, max $670.86 per entry
Harbor Maintenance Fee0.125%Sea shipments only
Amazon fuel & inflation surcharge3.5%Applied on top of FBA fulfillment fee

Source: USITC HTSUS 2026 Rev. 19 (incl. chapter 99 Section 301 lists and U.S. note 52), USTR forced-labor Section 301 action (July 2026), Amazon 2026 fee schedule.

Common FBA products — effective China tariff rate

MFN + Section 301 + 12.5% forced-labor tariff, combined. Use the calculator above for your specific HTS code.

Product categoryMFNSec. 301Forced-laborEffective

Phone cases / phone accessories

3926.90 / 4202.32

5.3% / 8%7.5% / 25%12.5%25.3–45.5%

Kitchen gadgets (plastic)

3924.10

3.4%7.5%12.5%23.4%

Yoga mats / fitness accessories

9506.91

4.6%7.5%12.5%24.6%

LED lights / lamps

9405.42

3.9%25%12.5%41.4%

Toys / games (plastic)

9503.00

0%0%12.5%12.5%

Pet leashes & harnesses

4201.00

2.8%25%12.5%40.3%

Clothing / apparel (cotton)

6204 / 6203

12–27%7.5%12.5%32–47%

Electronics accessories (other)

8543.70

0%0–25%12.5%12.5–37.5%

Rates are approximate and assume standard China origin. Anti-dumping and countervailing duties excluded — use the calculator for full breakdown.

2026 Amazon FBA fulfillment fees by size tier

Includes 3.5% fuel and inflation surcharge. Referral fee (typically 15%) not included — add it separately.

Size tierExample productsFulfillment fee
Small standard (≤16 oz)Phone case, socks$3.06
Large standard (≤3 lb)Kitchen gadget, toy$4.75
Large standard (3–20 lb)Backpack, shoe box$6.33
Large bulky (≤30 lb)Small appliance$10.50
Extra-large (30–50 lb)Exercise equipment$26.33

How Zentria Flow calculates FBA landed cost

Four inputs → one per-unit profit number, in under 30 seconds.

1

Enter your product description or HS code

Type your product (e.g. 'silicone kitchen spatula') or paste your 6-digit HS code. The AI engine classifies it against the USITC HTS schedule and identifies the applicable MFN rate, Section 301 list and forced-labor tariff (or Section 232) in seconds.

2

Input your China supplier cost and freight

Enter your FOB unit cost from your supplier invoice and estimated freight cost per unit (ocean or air). If you don't know freight per unit, use our freight estimator: China to Long Beach averages $1.80–$3.50/kg by ocean.

3

See full landed cost breakdown

Get MFN duty, Section 301, the forced-labor tariff, MPF, HMF, and total US landed cost — all per unit. Then enter your FBA size tier to add Amazon fulfillment fees and see your true per-unit cost before you set a retail price.

4

Stress-test your margin

Enter your current retail price. The model calculates your gross margin under current tariff rates and shows what retail price you'd need to hit your target margin. Export a PDF for supplier negotiation or investor review.

FBA tariff FAQ

Does Amazon's FBA Revenue Calculator include import duties?

No. Amazon's Revenue Calculator shows FBA fulfillment fees and referral fees only. It has no knowledge of import duties, Section 301 tariffs, the forced-labor tariff, or freight costs. You must calculate your landed cost separately before entering COGS in the Revenue Calculator.

What is the Section 301 tariff rate on FBA products from China?

Section 301 rates depend on which USTR List your product falls under. List 1 (machinery, electronics): 25%. List 2 (chemicals, metals): 25%. List 3 (general consumer goods): 25%. List 4A (consumer goods, apparel): 7.5%. Many plastic and household staples — plastic phone cases, kitchen items, fitness accessories — are on List 4A at 7.5%; pet leashes, LED lamps and many electronics accessories are on List 3 at 25%; most toys are on the suspended List 4B (0%). The 12.5% forced-labor tariff applies on top regardless of list, except for computers, phones and chips.

What happened to the $800 de minimis exemption?

The $800 duty-free exemption ended for Chinese goods on 2 May 2025 and for every country on 29 August 2025; CBP made it a regulation in June and July 2026, and Congress repeals it outright from July 2027. All shipments — regardless of value or origin — now pay full import duties. Sellers who used direct-to-consumer models (ship small to each customer) lost this exemption entirely.

How do I calculate landed cost per unit for FBA?

Landed cost per unit = (Unit FOB cost × [1 + MFN rate + Section 301 rate + forced-labor rate]) + (freight per unit) + (MPF per unit) + (HMF per unit, if ocean). The Zentria calculator does all of this automatically. You then add FBA fulfillment fee and Amazon referral fee (typically 15%) to get total cost before profit.

Should I switch from China to Vietnam sourcing?

Vietnam is the most common alternative for FBA sellers fleeing China tariffs. Vietnam pays standard MFN rates (0–37.5%) and the same 12.5% forced-labor tariff as China — but no Section 301 list rate. That makes identical products typically 7.5–25 percentage points cheaper in duty from Vietnam in 2026. Use the Zentria landed cost calculator to compare both origins side by side.

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