What this calculator does. Stacks ad-valorem and specific duty layers on a customs value. Most US tariff layers (MFN HTSUS, §301, §232, §122, antidumping) all read the customs value as their base — they ADD, they don't compound. Where a regime explicitly compounds (some specific tax bases, downstream VAT), switch the base column to "Running total".
Bases differ by jurisdiction. US duties: customs value (FOB-equivalent, transaction value method). EU duties: customs value (CIF). China import duty: CIF. Japan: CIF + freight + insurance per JCG. Use the customs value field consistent with the destination customs basis.
Effective rate. Total duty ÷ customs value × 100%, expressed ad-valorem. Useful for landed-cost comparisons and CIF margin modeling regardless of how each individual layer is denominated.
Sources. Layer rates in presets reflect rules tracked in data/policy_manifest.py as of the last verified date in that file. Real declarations should reference current CBP CSMS bulletins, USTR notices, EU TARIC, China MOFCOM tariff schedule, or your destination's equivalent.