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Duty Calculator›China → US›Amazon FBA

2026 — the flat 10% Section 122 surcharge changes FBA margin math

Amazon FBA Landed Cost Calculator

The only calculator that combines HTS duty + Section 301 + Section 122 surcharge + Amazon FBA fees into a single per-unit landed cost and gross margin view. Built for FBA sellers sourcing from China.

MFN + Section 301 + Section 122 stackingMPF & HMF includedFBA fee by size tierPer-unit profit output

Profit Intelligence

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

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Quick FBA margin checkAssumes 7.5% §301 + 10% S122 · Large standard FBA
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Import duty (17.5%)

$1.40

US landed cost

$11.23

FBA fee (est.)

$4.75

Gross margin

36.1%

Illustrative only — uses 17.5% (§301 List 4A + Section 122). 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 → flat 10% Section 122 surcharge

MFN duty + Section 301 surcharge + the 10% Section 122 surcharge still stack on every China-sourced unit. A $10 unit with a 25% Section 301 rate costs $13.50+ before a single FBA fee — and sellers still budgeting the struck-down 145% Section 122 stack are overpricing against competitors who recalculated.

De minimis exemption eliminated

The $800 per-shipment duty-free threshold for Chinese goods ended in May 2025. Every China-sourced product in your FBA catalog is now subject to full duty. 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
Section 122 import surcharge10%Replaced the Section 122 surcharge Feb 2026 — flat rate, nearly all origins
Merchandise Processing Fee0.3464%Min $32.71, max $634.62 per entry
Harbor Maintenance Fee0.125%Sea shipments only
Amazon fuel & inflation surcharge3.5%Applied on top of FBA fulfillment fee

Source: USITC HTS 2026, USTR Section 301 final lists, Section 122 Proclamation (Feb 2026), Amazon 2026 fee schedule.

Common FBA products — effective China tariff rate

MFN + Section 301 + 10% Section 122 combined effective rate. Use the calculator above for your specific HTS code.

Product categoryMFNSec. 301Sec. 122Effective

Phone cases / phone accessories

8517.70 / 3926.90

0% / 5.3%7.5%10%~18%

Kitchen gadgets (plastic)

3924.10

3.4%7.5%10%~21%

Yoga mats / fitness accessories

9506.99

4.6%7.5%10%~22%

LED lights / lamps

9405.42

3.9%25%10%~39%

Toys / games (plastic)

9503.00

0%0%10%~10%

Pet accessories

4201.00

2.8%7.5%10%~20%

Clothing / apparel (cotton)

6204 / 6203

12–27%7.5%10%~30–45%

Electronics (other)

8543.70

0%7.5%10%~18%

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 Section 122 surcharge 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 surcharge, Section 122 surcharge, 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 Section 122 surcharge, 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%. Most FBA staples — phone accessories, kitchen items, pet products — are on List 4A at 7.5%. The flat 10% Section 122 surcharge (which replaced the Section 122 surcharge in February 2026) applies to all Chinese goods regardless of List.

What happened to the $800 de minimis exemption?

The $800 per-shipment duty-free exemption for goods of Chinese origin was eliminated by executive order in May 2025. Effective immediately, all Chinese-origin shipments — regardless of value — are subject to 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 + Section 122 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 faces standard MFN rates (0–37.5%) and the same flat 10% Section 122 surcharge as China — but NO Section 301 surcharge. 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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