How is the Merchandise Processing Fee calculated?
Multiply the entered value by 0.3464%, then apply the year's minimum and maximum. For entries from October 1, 2026 (fiscal year 2027) the minimum is $34.58 and the maximum is $670.86 (CBP Dec. 26-14). A $50,000 entry pays $173.20, a $5,000 entry pays the minimum, and a $250,000 entry works out to $866 but pays the maximum.
What value is MPF charged on?
The entered value, which is the customs value of the goods. Duty, international freight and insurance are not part of it, and Section 301 or Section 232 duties do not raise it. An entry carrying high stacked duties pays the same MPF as a duty-free entry of the same value.
Why do large entries all pay the same MPF?
Because of the maximum. In fiscal year 2027, any formal entry above about $193,670 of entered value reaches the $670.86 cap, and any entry below about $9,980 pays the $34.58 minimum. Small entries pay a higher share of their value than large ones.
How much is MPF on an informal entry?
A flat fee instead of a percentage. For fiscal year 2027 it is $2.77 filed electronically, $8.30 for a manual entry not prepared by CBP, and $12.45 when CBP prepares it (CBP Dec. 26-14). Informal entries are generally those valued at $2,500 or less, or $250 or less when the goods carry a Chapter 99 duty such as Section 301 or 232 (19 CFR 143.21).
What is the Harbor Maintenance Fee rate, and is there a cap?
It is 0.125% of the cargo's value when it arrives by commercial vessel, with no minimum and no maximum (19 CFR 24.24). A $1 million ocean shipment pays $1,250.
Does air freight pay the Harbor Maintenance Fee?
No. HMF applies only to cargo loaded on or unloaded from a commercial vessel. Air, truck and rail shipments pay MPF but no HMF.
What are the exemptions from the Merchandise Processing Fee?
Goods that qualify as originating under USMCA or one of the other trade agreements listed in 19 CFR 24.23(c): Australia, Bahrain, CAFTA-DR, Chile, Colombia, Israel, Korea, Oman, Panama, Peru and Singapore. Products of Caribbean Basin beneficiary countries and of U.S. insular possessions are exempt too, and so are most goods entered under Chapter 98; goods assembled abroad from U.S. parts pay MPF only on the foreign value. The exemption follows the goods, not the country: goods from Mexico that do not qualify still pay MPF. HMF has no trade agreement exemption, so qualifying goods that arrive by ocean still pay it.
What are the MPF minimum and maximum for 2026?
It depends on the entry date, because they change every October 1. Entries from October 1, 2025 to September 30, 2026 (fiscal year 2026) use $33.58 and $651.50 (CBP Dec. 25-10). Entries from October 1, 2026 (fiscal year 2027) use $34.58 and $670.86 (CBP Dec. 26-14, published July 31, 2026). The 0.3464% rate did not change.
What fees does CBP charge on an import besides duty?
On most formal entries, two: the Merchandise Processing Fee, 0.3464% of the entered value held between $34.58 and $670.86 in fiscal year 2027, and for ocean cargo the Harbor Maintenance Fee, 0.125% with no cap. Informal entries pay a flat MPF instead, and some goods also carry other charges CBP collects, such as excise taxes or the cotton promotion assessment. Broker fees, ISF filing, exam charges and bond premiums come from your broker, the exam station or your surety, not from CBP's fee schedule.
