Electronics & batteries landed cost the United States 2026 (DDP)
Updated 2026-10-21 · By Hashim Haseeb, customs broker with 20+ years in HS classification · verified against CBP CSMS #69326983 and the USITC HTS
Importing electronics and batteries into the United States on DDP terms stacks base duty, Section 301 stacking, MPF and HMF. The exact numbers depend on your 10-digit code and origin; the method below is the one customs actually applies.
The US fee stack for this category
Reference line: 8507.60.00 (lithium-ion accumulators). Your exact 8–10-digit code decides the final rate — treat the rows below as the stack structure with illustrative rates for the example line.
| Base duty (MFN, example line) | 3.4% (example line) |
| Legacy Section 301 list duty | 25% legacy 301 from 1 Jan 2026 (non-EV batteries) |
| Section 301 country duty (China, 24 Jul 2026+) | 12.5% |
| MPF | 0.3464% of entered value, $34.58 floor / $670.86 cap |
| HMF | 0.125%, ocean lanes only |
Lithium batteries are not exempt, so the stack is heavy: base + 25% + 12.5% country duty. Many consumer electronics (computers, smartphones) sit on the 9903.05.86 exemption list instead — check the exact 10-digit line.
What DDP terms change
Under DDP the supplier's price bundles freight, insurance, duty and taxes. Customs valuation law does not allow the duty stack to be reverse-engineered out of a bundled price: the transaction value is the goods price, and the stack must be computed and added. If your DDP quote looks too cheap, someone is under-declaring — the liability follows the importer of record.
Price it on your own numbers
The free landed-cost calculator applies this exact stack — including the 2026 country duties, MPF clamps and member-state VAT — to any value and lane. For a real purchase order with line items, the LCIE AI agent classifies each line, prices the full stack per unit and shows both the with- and without-proof-of-origin scenarios. The first purchase order is free.
Related pages
- Electronics & batteries US — FOB terms
- Electronics & batteries US — FOB terms
- Mpf Hmf Calculation 2026
- Section 301 Country Duty 2026
- Amazon Fba Landed Cost
Rates shown are illustrative for the reference line and change with tariff actions; the fee-row structure and valuation method are the parts customs actually applies. Verify the exact line before filing. Planning estimates only — not customs, legal or tax advice.