Do I pay VAT in the EU, UK or Australia?

Yes, if you are the importer of record (typical under semi-managed). The calculator adds market VAT or GST on the dutiable value plus duty: about 20% in the EU and UK, 10% in Australia, and 0% in the US. The rate is editable.

Temu Tariff & Landed Cost Calculator

Q: How is US import duty on Temu goods calculated?

Duty equals the dutiable value (COGS plus freight, or your declared transaction price) times the HTS MFN rate plus origin surcharge. For China that is MFN plus 30% IEEPA, plus any Section 301 list duty. The tool adds the China surcharges automatically when origin is set to China.

Q: What is the Temu tariff rate for China in 2026?

There is no single Temu tariff. Duty is your product's HTS MFN rate plus the plus 30% IEEPA surcharge that applies to China-origin goods, plus any Section 301 list duty if your HS code is on the 301 list. Enter your HTS code's MFN rate and the tool adds the China surcharges automatically.

Estimate the true landed cost of one Temu unit in any currency: product cost, freight, import duty (MFN + China IEEPA + Section 301), destination VAT/GST, and platform commission. Live FX rates.

Reference parameters (editable — replace with official figures)

Category (sets commission)

Platform commission %

Origin

MFN base duty %

China IEEPA add-on %

China Section 301 list duty %

Currency

Destination market

Import VAT / GST %

Product cost (COGS) per unit

Freight to warehouse per unit

Commission basis

Platform commission %

Dutiable value basis

HS code (optional, reference)

China IEEPA add-on %

China Section 301 list duty %

Clearance & handling $/unit

Other fees %

Sale price (optional, for margin)

Monthly volume (units)

Landed cost breakdown

Tariff sensitivity

Sensitivity shows how landed cost / unit margin drift when duties move — the political variable you most need to what-if.

⚠️ Reference only. The US de-minimis ($800) exemption was removed 2025-08-29 (globally) — all imports are now dutiable. Duty = HTS MFN rate + origin surcharge (China: +30% IEEPA, plus any Section 301 list duty). Destination VAT/GST applies on top for EU/UK/AU. Confirm current rates with CBP / HTS.usitc.gov and your Temu seller agreement.

How Temu landed cost works

The "factory price" is the smallest part of what a Temu unit actually costs to land and sell.

What landed cost means for a Temu seller

Landed cost per unit = product cost (COGS) + freight to the warehouse + import duty + destination VAT/GST + Temu platform commission + clearance & handling (+ any other fees). Under the semi-managed model Temu pushes logistics and customs to you, so those line items sit on your P&L — not Temu's. Miss any one and your margin math is wrong. The Semi vs Fully Managed calculator shows how that landed-cost split changes your net profit once logistics and a deposit are in the model.

The formula

Dutiable value = COGS + freight (or your declared transaction price)
Import duty = dutiable value × (MFN rate + China IEEPA surcharge + Section 301 list duty)
Destination VAT/GST = (dutiable value + duty) × market rate (EU/UK/AU; 0 for US)
Platform commission = basis × category commission % (default on sale price / GMV)
Landed cost = COGS + freight + duty + VAT + commission + clearance + other fees

Why the $800 de-minimis matters

Before 29 August 2025 the US $800 de-minimis exemption let low-value parcels enter duty-free. It was removed globally, so every Temu-bound import is now dutiable — including the China +30% IEEPA surcharge. This single change is why a "cheap" unit can suddenly owe 35%+ in duty.

Where these rates come from (last verified 2026-08): MFN rates — USITC Harmonized Tariff Schedule; IEEPA China surcharge — CBP trade guidance; EU/UK duties & VAT — EU TARIC. Tariff rates change with little notice — re-check the official source before quoting a customer.

Semi-managed commission by category

Category	Commission
Apparel & shoes	12%
Home & Kitchen	15%
Electronics accessories	15%
Beauty tools	18%
Pet supplies	14%
Kitchen gadgets	15%
Toys	16%
Other	12%

Reference rates — confirm the exact figure in your Temu seller agreement; the calculator pre-fills them but every field is editable.

Worked example

A $8 COGS / $1.50 freight apparel unit, sale price $19.90, commission on sale price:

Line	Amount
Dutiable value (COGS + freight)	$9.50
Import duty (5% MFN + 30% China)	$3.33
Platform commission (12% of $19.90)	$2.39
Landed cost / unit	$15.21
Unit margin (sale $19.90)	$4.69 (23.6%)

Switch commission basis to "On landed cost" and the same unit lands at $14.37 — the older model overstated duty's effect by charging commission on the duty too. Pick the basis you actually reconcile against. Beyond per-unit cost, the Temu security deposit estimator helps you plan the cash Temu holds as working capital, and the full Temu seller toolkit covers the other compliance calculators.

Temu Tariff & Landed Cost — FAQ

What is the Temu platform commission?

It is the percentage Temu takes of the item value per sale, set by category in the semi-managed model (apparel about 12%, beauty tools about 18%). By default the calculator applies it to the sale price (GMV), which matches how Temu actually bills. You can switch the basis to landed cost if you model it that way.

Why was the $800 de-minimis removed and what does it mean for Temu?

From 29 August 2025 the US ended the $800 de-minimis duty-free exemption for all countries. Every Temu import is now dutiable, and China-origin goods additionally carry the +30% IEEPA surcharge. Low-value parcels that used to clear free now owe meaningful duty — which is exactly what this calculator captures.

How is US import duty on Temu goods calculated?

Duty = (COGS + freight, or your declared value) × (HTS MFN rate + origin surcharge). For China that is MFN + 30% IEEPA, plus any Section 301 list duty if your HS code is on the 301 list. Enter your HTS MFN rate (e.g. 5% for many general goods) and the tool adds the China surcharges when origin = China.

Do I pay VAT in the EU / UK / Australia?

Yes, if you are the importer of record (typical under semi-managed). The calculator adds market VAT/GST on (dutiable value + duty) — about 20% in the EU and UK, 10% in Australia, and 0% in the US. The field is editable so you can match the exact member-state rate.

Semi-managed vs full-managed — which costs more?

Semi-managed usually charges a lower platform fee but you own logistics + customs; full-managed flips that (higher fee, Temu handles fulfillment). The landed-cost number is the same either way — the difference shows up in the Semi vs Full Managed calculator, which compares net profit and cash tied up.

Is this an official Temu calculator?

No. It is a planning estimator built by SellHandy using editable reference rates. Confirm the exact commission, duty and surcharge with your Temu seller agreement and CBP / HTS.usitc.gov before relying on the numbers for a firm quote.

Where do I find my category's commission rate?

Your Temu seller center lists the commission per category. The calculator pre-fills common semi-managed defaults, but you should overwrite them with the rate on your own agreement — every field is editable.

Does Temu charge customs to the buyer or the seller?

Under semi-managed you are the importer of record, so duty and destination VAT/GST sit on your P&L as part of landed cost — not Temu's. Full-managed flips that: Temu owns logistics and customs, and pays you a fixed settlement price. This calculator models the semi-managed seller-pays case; the Semi vs Fully Managed calculator shows the profit difference.

What is the Temu tariff rate for China in 2026?

There is no single "Temu tariff" — duty is your product's HTS MFN rate plus the +30% IEEPA surcharge that applies to China-origin goods, plus any Section 301 list duty if your HS code is on the 301 list. Enter your HTS code's MFN rate and the tool adds the China surcharges automatically. The 2025 removal of the $800 de-minimis exemption means every parcel is now dutiable.

Sources & methodology

How this calculator was built and where the reference figures come from.

Last verified: August 2026 · Confidence: High

Primary source: Temu Seller Center

Reference rates are editable and drawn from public policy reports; confirm the exact figures with your Temu seller agreement and the relevant authority before relying on them.