Customs Fees Explained: Every Fee on a U.S. Import Entry

What Customs Fees Do U.S. Importers Pay Besides Tariffs?

Beyond the tariff itself, every U.S. import entry incurs government processing fees and operational costs. The two mandatory government fees are the Merchandise Processing Fee (MPF, 0.3464% of entered value, min $33.58 / max $651.50 for FY2026) and the Harbor Maintenance Fee (HMF, 0.125% of cargo value, ocean shipments only). On top of those, importers typically pay ISF filing fees, customs bond premiums, broker fees, and potential CBP examination charges.

How Much Do Customs Fees Add to My Import Cost?

On a $50,000 ocean shipment, customs fees alone (not counting tariffs) add approximately $600 to $1,200 to your landed cost: $173 in MPF, $62.50 in HMF, $35 to $75 for ISF filing, $150 to $300+ for broker services, and variable bond costs. For frequent importers, these fees are predictable line items. For first-time importers, they are the surprise charges that blow up a cost model built on tariff rates alone.

Most guides about import costs focus on tariffs. That makes sense: tariffs are the biggest number. But I have seen importers build detailed cost models accounting for every tariff layer, only to miss $800 in fees they did not know existed. Fees do not scale like tariffs (MPF has a maximum cap; broker fees are often flat), so they hit small shipments harder than large ones.

This guide covers every fee that shows up on a U.S. import entry, with current FY2026 rates, the legal authority behind each one, and a complete worked example.

Last updated: March 2026

Merchandise Processing Fee (MPF)

The Merchandise Processing Fee is the largest government-imposed fee on a standard import entry. It is collected by U.S. Customs and Border Protection (CBP) on every formal entry, regardless of the product or country of origin.

Current FY2026 rates (effective October 1, 2025):

Entry Type	Rate	Minimum	Maximum
Formal entry (value > $2,500)	0.3464% of entered value	$33.58	$651.50
Informal entry, automated	$2.69 flat	N/A	N/A
Informal entry, manual (not prepared by CBP)	$8.06 flat	N/A	N/A
Informal entry, prepared by CBP personnel	$12.09 flat	N/A	N/A

These rates were adjusted for inflation per the FAST Act, published in the Federal Register on July 23, 2025. The ad valorem rate of 0.3464% has not changed in years; only the minimum and maximum caps are adjusted annually based on the Consumer Price Index.

How MPF is calculated:

MPF is assessed on the customs value of the merchandise (the entered value), which does not include duty, freight, or insurance charges. The formula is straightforward:

MPF = Entered Value x 0.3464%

If the result is below $33.58, you pay $33.58. If above $651.50, you pay $651.50.

Examples:

Shipment Value	MPF Calculation	MPF Paid
$5,000	$5,000 x 0.3464% = $17.32	$33.58 (minimum applies)
$50,000	$50,000 x 0.3464% = $173.20	$173.20
$200,000	$200,000 x 0.3464% = $692.80	$651.50 (maximum applies)
$1,000,000	$1,000,000 x 0.3464% = $3,464	$651.50 (maximum applies)

The cap structure means MPF is regressive: it takes a larger percentage of small shipments than large ones. A $5,000 shipment pays 0.67% in MPF (the minimum), while a $1,000,000 shipment pays only 0.065%.

MPF exemptions:

Goods imported under most U.S. free trade agreements are exempt from MPF. This includes USMCA (Canada and Mexico), CAFTA-DR, U.S.-Korea FTA, U.S.-Colombia TPA, U.S.-Australia FTA, and others. The goods must qualify under the specific FTA's rules of origin. Check 19 CFR 24.23(c) for the complete list of exemptions.

Harbor Maintenance Fee (HMF)

The Harbor Maintenance Fee is assessed on cargo arriving by ocean vessel. It does not apply to air freight.

Current rate:

Fee	Rate	Minimum	Maximum	Applies To
HMF	0.125% of cargo value	None	None	Ocean imports only

HMF was established by the Water Resources Development Act of 1986 to fund the construction and maintenance of harbors, inland waterway transport, and flood-control projects. Unlike MPF, HMF has no cap: it scales linearly with shipment value.

How HMF is calculated:

HMF = Cargo Value x 0.125%

The cargo value is based on the value declared on the commercial invoice. HMF also applies to domestic waterborne shipments, Foreign-Trade Zone admissions, and passengers on cruise ships. The one exception: if cargo is transported by ocean to a Canadian port and then trucked into the U.S., HMF does not apply.

Examples:

Shipment Value	HMF
$10,000	$12.50
$50,000	$62.50
$500,000	$625.00

For air freight shipments, HMF is zero. This is one reason some high-value, low-weight products (electronics, pharmaceuticals) are shipped by air even when ocean freight is cheaper per unit: the total landed cost calculation changes when you remove HMF and add faster transit time.

ISF Filing Fee (10+2)

The Importer Security Filing, commonly called ISF or "10+2," is a mandatory data submission required by CBP for all ocean cargo. The filing must be submitted at least 24 hours before the cargo is loaded at the foreign port.

Typical cost: $25 to $75 per shipment

The ISF filing fee is not a government-imposed fee; it is a service charge from your customs broker or filing agent for preparing and transmitting the ISF data to CBP. The data includes 10 elements from the importer (manufacturer name and address, seller, buyer, ship-to party, country of origin, HTS codes, container stuffing location, consolidator, and importer of record number) and 2 elements from the carrier.

Penalties for non-compliance:

CBP can assess penalties of up to $10,000 per violation for failure to file, late filing, or inaccurate ISF data. In practice, CBP issues liquidated damages claims, and penalties for first-time violations are typically lower. But the risk is real: CBP has been increasing ISF enforcement, particularly for shipments from China.

ISF applies only to ocean cargo. Air freight, truck, and rail shipments do not require ISF filing.

Customs Bond

A customs bond is a financial guarantee required by CBP for most formal entries. It ensures the importer will pay all duties, taxes, and fees and comply with all CBP regulations.

Two types:

Bond Type	When to Use	Typical Cost	Duration
Single Transaction Bond (STB)	Infrequent importers (1-2 shipments per year)	$50 to $500+ per entry (varies by value and risk)	One entry
Continuous Bond	Regular importers (3+ entries per year)	$400 to $2,000+ per year	12 months

How bond amounts are set:

For a continuous bond, CBP requires the bond amount to equal at least 10% of the total duties, taxes, and fees paid during the previous 12-month period, with a minimum of $50,000. If your annual duty payments are $600,000, your bond needs to be at least $60,000.

For a single transaction bond, the amount must cover at least the entered value plus all estimated duties, taxes, and fees for that entry.

Bond premium (what you actually pay):

You do not post the full bond amount in cash. You buy a bond from a surety company (an insurance company authorized by the U.S. Treasury). The premium is typically 1% to 5% of the bond amount. So a $50,000 continuous bond costs roughly $500 to $2,500 per year in premiums.

New importers and importers with compliance issues pay higher premiums. Importers with clean records and high volume negotiate lower rates.

Customs Broker Fees

Customs brokers are licensed by CBP to prepare and submit entry documentation on behalf of importers. Their fees are not government-imposed; they are professional service charges.

Typical fee ranges:

Service	Typical Cost Range
Standard formal entry filing	$150 to $350 per entry
Informal entry filing	$50 to $150 per entry
Classification/HTS consultation	$100 to $250 per hour
Post-entry amendment	$50 to $200 per amendment
Binding ruling preparation	$500 to $2,000+

Broker fees vary significantly by region, volume, and complexity. A high-volume importer with 100+ entries per month will negotiate per-entry rates well below $150. A first-time importer with a complex product needing classification research will pay more.

Some brokers bundle services (entry filing + ISF + bond) into a single per-shipment fee. Others itemize everything. Ask for an itemized quote so you can compare apples to apples.

CBP Examination Fees

CBP may select any shipment for physical or document examination to verify that the goods match the declared information. You do not choose this; CBP selects shipments based on risk targeting.

Types of examinations:

Exam Type	What Happens	Typical Cost to Importer
Tailgate exam	Container opened and inspected at the port	$200 to $500
VACIS/NII (non-intrusive imaging)	X-ray or gamma-ray scan	$50 to $200
Intensive exam	Full devanning, every item inspected	$500 to $2,000+

The examination itself is performed by CBP officers. But the costs of moving, opening, unloading, and repacking the container are charged to the importer through the terminal operator or freight handler.

You cannot predict or prevent exams. But shipments with incomplete documentation, inconsistent data, or risk-flagged origin countries are selected more frequently. Accurate ISF filings and consistent entry data reduce (but do not eliminate) exam risk.

Complete Fee Calculation Example

Let's calculate every fee on a $100,000 shipment of furniture from Vietnam arriving by ocean at the Port of Long Beach.

Assumptions:

HTS 9403.60 (wooden furniture)
MFN duty rate: 0% (most wooden furniture)
Section 301: Not applicable (Vietnam is not subject to Section 301)
Section 122: 10%
Section 232: Not applicable (not steel/aluminum)
Mode of transport: Ocean
Customs broker: mid-range pricing
Continuous bond already in place

Fee/Charge	Basis	Calculation	Amount
MFN duty	0%	$100,000 x 0%	$0.00
Section 122 surcharge	10%	$100,000 x 10%	$10,000.00
MPF	0.3464%	$100,000 x 0.3464% = $346.40	$346.40
HMF	0.125%	$100,000 x 0.125%	$125.00
ISF filing	Flat fee	Broker service	$45.00
Customs broker fee	Flat fee	Per-entry filing	$200.00
Total government fees (MPF + HMF)			$471.40
Total tariffs + fees			$10,716.40

In this example, the government-imposed fees (MPF + HMF) are $471.40, or less than 0.5% of the shipment value. The Section 122 tariff dwarfs the fees. But for a duty-free product without Section 122 (say, under a future scenario where Section 122 expires), the fees would be the only cost beyond the commercial price: $471.40 in government fees plus roughly $245 in broker/ISF charges.

Now consider the same shipment from China with Section 301 List 3 (25%):

Fee/Charge	Amount
MFN duty (0%)	$0.00
Section 301 (25%)	$25,000.00
Section 122 (10%)	$10,000.00
MPF	$346.40
HMF	$125.00
ISF filing	$45.00
Broker fee	$200.00
Total	$35,716.40

The China sourcing adds $25,000 in Section 301 tariffs. Fees are identical. The tariff is the variable; fees are the constant.

GingerControl's Tariff Calculator includes MPF and HMF in its calculations, showing the full cost stack in one view: base duty, Section 232, Section 301, Chapter 99, Section 122, and processing fees. It also lets you compare the total across 200+ countries of origin so you can see exactly how sourcing decisions affect your landed cost.

How Can Importers Reduce Customs Fees?

Some fees are fixed by law; others can be optimized:

Fees you can reduce or eliminate:

MPF: Import under an FTA (USMCA, CAFTA-DR, etc.) to qualify for MPF exemption. The goods must meet the FTA's rules of origin.
HMF: Ship by air instead of ocean to avoid HMF entirely. Only cost-effective for high-value, low-weight goods.
Broker fees: Negotiate volume discounts if you file 10+ entries per month. Some brokers offer tiered pricing.
Bond premium: Maintain a clean compliance record to negotiate lower rates with your surety.

Fees you cannot reduce:

MPF rate (0.3464%) is set by statute
HMF rate (0.125%) is set by statute
ISF filing is mandatory for ocean cargo (you can choose your filer, but you cannot skip the filing)

GingerControl is a trade compliance AI platform that helps importers, exporters, and customs brokers classify products, simulate tariff costs, and track policy changes. The Tariff Calculator covers the full U.S. tariff stack including MPF and HMF, with transparent breakdowns across 200+ countries.

FAQ

What is the difference between MPF and HMF?

MPF (Merchandise Processing Fee) applies to all formal entries regardless of how the goods arrive. HMF (Harbor Maintenance Fee) applies only to cargo arriving by ocean vessel. Both are calculated as a percentage of cargo value, but MPF has a cap ($651.50 max) while HMF does not.

Does MPF apply to duty-free goods?

Yes. MPF is based on the entered value of the merchandise, not the duty amount. Even if your goods enter duty-free (0% MFN rate or under an FTA preferential rate), MPF still applies unless the specific FTA provides an MPF exemption.

Are customs fees different for air freight vs. ocean freight?

Yes. Ocean shipments pay both MPF and HMF plus ISF filing fees. Air shipments pay MPF but not HMF, and do not require ISF filing. This makes air freight cheaper in fees, though the freight cost itself is typically higher.

How often do customs fees change?

MPF minimum and maximum caps are adjusted annually on October 1 based on the Consumer Price Index. The MPF ad valorem rate (0.3464%) and HMF rate (0.125%) are set by statute and change only through legislation. Broker fees and bond premiums are market-driven and can change at any time.

Do I need a customs broker?

Legally, you can self-file entries with CBP. Practically, most commercial importers use a licensed customs broker because the classification, documentation, and compliance requirements are complex. Misclassification or filing errors can result in penalties, delays, and additional duties. The broker fee ($150 to $350 per entry) is a small cost relative to the risk of getting it wrong.

How does GingerControl help with customs fee calculations?

GingerControl's Tariff Calculator includes MPF and HMF in the total landed cost calculation. You enter your HTS code, country of origin, and shipment value, and the calculator shows every tariff layer plus fees in a single breakdown. This lets you see the true total cost, not just the tariff rate.

Customs fees are the predictable part of your import cost. They follow published rates, adjust on a known schedule, and apply the same way regardless of the political climate. Tariffs are the unpredictable part. A good import cost model accounts for both.

GingerControl's Tariff Calculator shows you the full picture: tariffs, surcharges, and fees, all in one calculation with 200+ country comparisons. Try it free →

References

[REF 1] CBP -- User Fee Table Data cited: Published fee schedule, COBRA user fees, FY2026 rates Source: CBP User Fee Table Last Modified: January 22, 2026

[REF 2] Federal Register -- Customs User Fees for FY2026 (CBP Dec. 25-10) Data cited: MPF rate (0.3464%), minimum ($33.58), maximum ($651.50), CPI-U adjustment (2.59%), FAST Act methodology Source: FY2026 User Fee Adjustments Published: July 23, 2025

[REF 3] CBP -- Merchandise Processing Fee and Preferential Trade Programs Data cited: MPF exemptions under FTAs, unconditionally free goods, TRQ goods Source: MPF and Preferential Trade Programs

[REF 4] Livingston International -- CBP User Fee Increases for FY2026 Data cited: Informal entry fees ($2.69 automated, $8.06 manual, $12.09 CBP-prepared), customs broker permit fee ($185.38) Source: Livingston FY2026 Fees Published: August 15, 2025

[REF 5] CSMS #65741993 -- Information on Customs User Fee Changes Data cited: Official CBP notification of FY2026 fee changes, October 1, 2025 effective date Source: CSMS Bulletin

[REF 6] Freightright -- What Are HMF and MPF? Data cited: HMF rate (0.125%), Water Resources Development Act of 1986 authority, ocean-only application, Canadian port exception Source: HMF and MPF Explained

[REF 7] Stile Associates -- Customs Bonds Guide Data cited: Bond types, continuous bond minimum ($50,000), STB calculation, surety premium ranges, ISF bond requirements Source: Customs Bonds Guide

[REF 8] CustomsCity -- CBP User Fee Increases and Type 11 Entry Updates Data cited: MPF minimum/maximum changes, informal entry fee updates, ACE processing requirements Source: CustomsCity FY2026 Updates Published: December 10, 2025