FSM Customs Tariff & Import Duty Calculator
Official statutory calculation under Title 54 of the Code of the Federated States of Micronesia (FSMC). Compute CIF valuation, statutory ad valorem duty rates (3% to 25%), port authority wharfage, and total landed commercial cost in US Dollars ($).
Shipment Cargo & Tariff Classification
Invoice Cost + Marine Insurance + Oceanic/Air Freight.
Total Landed Cost: $9,115.00 USD
• Entry Documentation: All shipments require commercial invoice, oceanic bill of lading (B/L) or airway bill (AWB), packing list, and FSM Form 500 Entry.
• Payment Method: Duties are payable directly to the FSM Treasury at the state customs office prior to container release.
Statutory Import Tariff Schedule (Title 54 FSMC)
| Cargo Classification | Duty Rate | Valuation Basis | Primary Port Entry | Exemptions / Notes |
|---|---|---|---|---|
| Basic Food & Staple Groceries | 3.0 % | CIF USD | All FSM Ports | Low-rate essential staple protection |
| General Merchandise & Tools | 4.0 % | CIF USD | All FSM Ports | Standard statutory commercial rate |
| Solar Panels & Renewable Power | 5.0 % (or 0% Exemption) | CIF USD | All FSM Ports | Qualifying clean energy projects |
| Motor Vehicles & Trucks | 10.0 % | CIF USD | Dekehtik, Weno, Colonia | Requires state safety compliance |
| Luxury & High-End Goods | 25.0 % | CIF USD | Air Cargo / Seaport | Jewelry, cosmetics, premium spirits |
Frequently Asked Questions (FAQ) - FSM Customs Clearance
What is the valuation basis for import duty in the FSM?
Under Title 54 FSMC Chapter 2, customs duty is assessed on the CIF value (Cost, Insurance, and Freight) of the imported goods converted into United States Dollars at the port of entry.
What are the standard ad valorem tariff rates in Micronesia?
The statutory general tariff rate is 4% on general merchandise, machinery, and commercial hardware; 3% on essential food items; 5% on renewable energy systems; 10% on motor vehicles; and 25% on designated luxury goods.
How are tobacco and alcoholic beverages taxed upon entry?
Cigarettes and alcoholic beverages incur specific excise duties under Title 54, including $0.05 per cigarette ($5.00+ per carton) and specific gallonage rates on beer ($0.60/gal), wine ($2.50-$3.50/gal), and distilled spirits ($10-$12/gal).
What port authority charges apply across the FSM states?
Seaport authorities (Pohnpei Port Authority, Chuuk Port, Yap Port, Kosrae Port Authority) levy wharfage, stevedoring, and container inspection fees that are added to national customs clearance charges.
Do state sales or surcharge taxes apply upon importation?
Yes, depending on the state of final destination (Pohnpei, Chuuk, Yap, or Kosrae), local state sales or revenue taxes (ranging from 1% to 5%) may be collected concurrently with national customs clearance.
Engr. Muhammad Shahzad
Verified Technical AuthorPrincipal Civil & Systems Software Engineer specializing in Pacific Island statutory fiscal models, computational payroll algorithms, and Title 51/54 FSMC frameworks.
📊 FSM National CTA & Social Security Administration Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (USD) |
|---|---|
| Primary Net / Statutory Payable Amount | $0.00 USD |