Last reviewed: October 2026. US tariff rules change frequently. Confirm your exact rate by HTS code with your customs broker before ordering.
As of October 2026, most custom paperboard boxes imported from China into the US carry three layers of duty: a low base (MFN) rate of roughly 0–2%, the long-standing Section 301 China tariff (25% on most paper packaging codes), and a new 12.5% Section 301 forced-labor tariff that took effect on July 24, 2026. In total, that is typically around 38–40% of the customs value. The temporary 10% Section 122 surcharge that applied earlier in 2026 expired on July 24, 2026.
This guide is written by PackPro (packpropkg.com), a factory-direct custom packaging manufacturer in Dongguan, China, that ships to US brands. We’re a manufacturer, not a customs broker, so treat this as a planning guide, not legal advice.
Signs tariffs are hurting your packaging budget
- Your landed cost per box is far higher than the factory price
- A duty bill arrived that wasn’t in your budget
- Your supplier’s “DDP” price jumped after July 2026
- You’re not sure which HTS code your boxes are entered under
The three duty layers on packaging from China
| Layer | Typical rate for paperboard boxes | Status (Oct 2026) |
|---|---|---|
| MFN (base) duty, HTS heading 4819 | ~0–2%, depending on exact code | In effect |
| Section 301 China tariff | 25% for most paper packaging codes (some codes 7.5%) | In effect |
| Section 301 forced-labor tariff (new) | 12.5% for products of China | In effect from July 24, 2026 |
| Section 122 surcharge | Was 10% | Expired July 24, 2026 |
The new forced-labor duty applies on top of the existing Section 301 China duties, not instead of them. Products of 38 economies, including China and Vietnam, pay the 12.5% rate. Legal challenges to the new duty are ongoing, so watch for changes.
Worked example: a $10,000 packaging order
| Duty layer | Rate | Duty on $10,000 |
|---|---|---|
| MFN (example code) | 1.6% | $160 |
| Section 301 China | 25% | $2,500 |
| Section 301 forced labor | 12.5% | $1,250 |
| Total duty | 39.1% | $3,910 |
Illustrative only. Your MFN rate depends on your HTS code. Customs processing fees and ocean harbor fees are charged in addition.
What actually lowers your landed cost
1. Get the HTS code right
Rigid gift boxes, folding cartons, corrugated mailers and paper bags can fall under different codes with different rates. Ask your broker to confirm the code before you order, and keep the classification on file.
2. Duty is on value, not volume. Freight is on volume
Tariffs are charged on the goods’ value, so box size doesn’t change the duty. But freight is charged on volume. Collapsible boxes ship flat with roughly 70% less volume, which cuts the freight portion of your landed cost even when duty stays the same. See 5 ways to cut packaging shipping costs.
3. Don’t pay duty on things you don’t need
Over-specified finishes, extra components and loose accessories all add to customs value. Simplifying the spec lowers both the factory price and the duty.
4. Understand your DDP price
With DDP, the supplier pays duty and includes it in the price. Ask for the duty portion to be shown separately so you can see what changed. With FOB, your broker handles duty and you see it directly. See FOB vs DDP vs EXW.
5. Consider country of origin carefully
Products of Vietnam don’t carry the Section 301 China duty, though they do carry the 12.5% forced-labor rate. PackPro’s group also operates a production facility in Vietnam. If US duty is a major cost for you, ask us whether your box can be produced there. Origin must be genuine: goods must be truly manufactured in the country declared. Transshipping Chinese goods through another country is illegal and heavily penalized.
Checklist before your next US order
- Confirm the HTS code for each box type with your broker
- Get a landed-cost estimate: factory price + freight + duty + fees
- Compare a collapsible version to reduce freight volume
- Ask whether your supplier quotes FOB or DDP, with duty shown separately
- Re-check rates before each order, since they have changed several times in 2026
How PackPro helps US buyers plan landed cost
- Factory-direct pricing from Dongguan, with no broker markup on top of duty
- Collapsible boxes to cut freight volume by roughly 70%
- FOB or DDP quotes, with landed cost broken down
- Commercial documents prepared for smooth customs entry
- Ask us about production options at our Vietnam facility
Want a landed-cost quote to the US?
Send your box spec, quantity and destination. We’ll quote the factory price and freight, and show you where your landed cost is going.
FAQ
What is the US tariff on packaging from China in 2026?
As of October 2026, most paperboard boxes from China carry an MFN duty of about 0–2%, a 25% Section 301 China tariff on most paper packaging codes, and a new 12.5% Section 301 forced-labor tariff, typically about 38–40% in total. Confirm your exact HTS code with a customs broker.
Did the 10% Section 122 tariff on Chinese imports end?
Yes. The temporary 10% Section 122 surcharge expired on July 24, 2026, and was replaced the same day by new Section 301 forced-labor tariffs, which are 12.5% for products of China.
Do collapsible boxes reduce import duty?
No. Duty is based on the goods’ value, not their size. But collapsible boxes ship flat with about 70% less volume, which lowers the freight part of your landed cost.
Is packaging from Vietnam cheaper to import into the US?
Products of Vietnam don’t pay the Section 301 China tariff but do pay the 12.5% forced-labor tariff, so total duty is usually lower. The goods must genuinely be made in Vietnam.
Sources: Holland & Knight, Section 301 forced-labor tariffs (July 2026); Global Trade Alert, overview of the final action; UHY, Section 122 expiry.