What is the Merchandise Processing Fee (MPF)?
A CBP user fee of 0.3464% of the customs value on formal entries, with a minimum and maximum per entry that CBP adjusts each fiscal year.
MPF is charged in addition to duty on most formal entries. Because of the yearly minimum and maximum, small entries pay the minimum and very large entries pay the cap. Goods qualifying under some trade agreements, such as USMCA, are exempt.
Ocean shipments also pay the Harbor Maintenance Fee, 0.125% of the value of commercial cargo loaded or unloaded at US ports (19 CFR 24.24).
Example: A $40,000 formal entry: $40,000 × 0.3464% = $138.56 MPF (then checked against that year's minimum and maximum).
Sources
Related terms
- Customs value (transaction value)The value duty is charged on. In the US it is normally the transaction value: the price actually paid or payable, plus certain additions.
- Ad valorem dutyA duty charged as a percentage of the goods' customs value, such as 3.4%.