Duties, tariffs and fees
Merchandise Processing Fee (MPF)
The merchandise processing fee (MPF) is a CBP fee on imports. On a formal entry it is 0.3464 percent of the value, with a minimum and a maximum.
What does Merchandise Processing Fee (MPF) mean?
Merchandise that is formally entered or released pays an ad valorem MPF of 0.3464 percent of its value. The importer of record pays it with the entry summary (19 CFR 24.23).
CBP adjusts the minimum and the maximum each fiscal year. For fiscal year 2026 they are $33.58 and $651.50. From October 1, 2026 (fiscal year 2027) they are $34.58 and $670.86.
Informal entries pay a specific fee instead. For an automated informal entry not prepared by CBP, it is $2.69 in fiscal year 2026 and $2.77 in fiscal year 2027.
Some goods are exempt, for example goods that qualify under many free trade agreements. The rule also exempts most mail (19 CFR 24.23(c)(1)(v)), and postal informal entries do not pay the MPF.
What does it mean for your shipment?
Include the MPF in every landed-cost estimate. On a formal mail entry in September 2026, ACE required the MPF from us even though the rule exempts most mail.
Allied CHB, licensed customs broker, CBP filer code 9AJ.
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All glossary terms · General information, not legal advice.