Merchandise Processing Fee Calculator
Estimate the US Merchandise Processing Fee (MPF) on an import entry — FY2027 CBP rates: 0.3464% of value, minimum $34.58, maximum $670.86.
The Merchandise Processing Fee is the per-entry user fee US Customs and Border Protection charges to process imports. For a formal entry it is ad valorem: 0.3464% of the entered value of the goods — but with a floor and a ceiling that matter more than the rate on most real shipments. Under the FY2027 schedule (entries on or after October 1, 2026), no formal entry pays less than $34.58 or more than $670.86, however small or large the shipment. This calculator applies the rate, the floor and the ceiling and shows its working, so you can see which of the three produced your number.
Enter the shipment’s entered value and the entry type. The result shows the fee and exactly how it was reached — rate, minimum or maximum.
Rates: FY2027 CBP schedule, effective October 1, 2026 (CBP Dec. 26-14). Estimate only — not customs advice. Last verified: November 2026.
How to use
- Enter the entered value of the shipment in USD — the customs value of the goods, before duty and excluding international freight and insurance.
- Choose the entry type: formal (ad valorem) or one of the three informal flat-fee modes.
- Read the fee and the working line: it shows the raw 0.3464% figure and whether the $34.58 minimum or $670.86 maximum replaced it.
- If the shipment arrives by ocean vessel, read the Harbor Maintenance Fee note under the result — it is a separate fee, estimated separately.
About this tool
The floor and ceiling quietly reshape the fee at the edges. Below about $9,983 of entered value the $34.58 minimum takes over, and the effective rate climbs well above 0.3464% — on a $3,000 entry it is about 1.15%. Above about $193,666 the $670.86 cap takes over and every extra dollar of value adds no MPF at all. If you quote landed costs, model the fee with the clamps, not the bare rate.
Informal entries — generally shipments valued at $2,500 or less that are not required to be entered formally — do not pay the percentage at all. They pay a flat MPF for FY2027: $2.77 for an automated entry not prepared by CBP, $8.30 for a manual entry not prepared by CBP, and $12.45 for a manual entry prepared by CBP personnel. Pick the informal modes in the calculator to see those fixed amounts. Note the bigger picture changed recently: the $800 Section 321 de minimis duty-free exemption has been suspended for all countries since August 29, 2025, so low-value shipments that once cleared informally free of duty are now being entered — and charged — routinely.
Two things this fee is not. It is not duty: MPF is calculated on the entered (customs) value of the goods, excluding duty, international freight and insurance, and it applies on top of whatever duty your tariff classification produces. And it is not per container or per line item — it is assessed once per entry. Certain claims remove it: goods qualifying under USMCA and several other free trade agreements are exempt from MPF when the preference is properly claimed (19 CFR 24.23). This calculator does not apply exemptions; if your goods qualify, your actual MPF may be $0.
Everything runs in your browser. The values you enter are never uploaded, sent to a server or stored.
How it works
Formal entry: MPF = entered value × 0.3464%, then clamped — if the result is below $34.58, the fee is $34.58; if above $670.86, the fee is $670.86. The minimum starts to bind below an entered value of about $9,982.68 ($34.58 ÷ 0.3464%); the maximum starts to bind above about $193,666.28 ($670.86 ÷ 0.3464%). A further $4.15 surcharge applies to formal entries filed manually rather than electronically (FY2027).
Informal entry (FY2027 flat fees): $2.77 automated, not prepared by CBP; $8.30 manual, not prepared by CBP; $12.45 manual, prepared by CBP. Harbor Maintenance Fee (separate, ocean cargo only): 0.125% of cargo value, with no minimum and no maximum — it is never part of the MPF result.
Worked examples
Formal entry, $10,000 of goods: $10,000 × 0.3464% = $34.64. That sits between the floor and the cap, so the MPF is $34.64.
Formal entry, $5,000 of goods: $5,000 × 0.3464% = $17.32, which is below the FY2027 minimum — the floor replaces it and the MPF is $34.58.
Formal entry, $300,000 of goods: $300,000 × 0.3464% = $1,039.20, above the FY2027 maximum — the cap replaces it and the MPF is $670.86.
Informal entry, $1,800 of goods filed electronically: No percentage applies. The flat informal MPF is $2.77 (automated, not prepared by CBP).
Frequently asked questions
What is the current MPF rate?
For FY2027 — entries on or after October 1, 2026 — the formal-entry Merchandise Processing Fee is 0.3464% of entered value, with a minimum of $34.58 and a maximum of $670.86 per entry (CBP Dec. 26-14). CBP adjusts the dollar amounts for inflation every fiscal year; the percentage rate has not changed. Figures from FY2026 ($33.58 / $651.50) or earlier schedules are out of date.
Is MPF charged per container, per line, or per entry?
Per entry. One entry covering several containers and many tariff lines pays one MPF, calculated on the total entered value. That is why consolidating shipments into fewer entries can reduce total MPF when the cap binds — and why splitting a shipment can cost more when the minimum binds on each piece.
What value is MPF calculated on?
The entered value of the merchandise — its customs value — not including duty, and not including international freight or insurance where those are properly excluded from the customs value. MPF is then charged on top of any duty owed; it is a processing fee, not a tax on the goods.
What is the difference between MPF and HMF?
They are separate fees collected on the same entry. MPF (0.3464%, clamped to $34.58–$670.86 for formal entries in FY2027) pays for merchandise processing and applies to entries of all transport modes. The Harbor Maintenance Fee is 0.125% of cargo value, applies only to cargo arriving by ocean vessel, and has no minimum or maximum. This calculator estimates MPF; the HMF on your value is shown separately in the note under the result, never added in.
Who is exempt from MPF?
Most notably, goods for which a USMCA preference claim is made are exempt, as are goods under several other free trade agreements that provide for it, when claimed with the correct special program indicator (19 CFR 24.23(c)). Some entry types and government shipments are also exempt. This calculator does not apply exemptions — a licensed customs broker can confirm whether your entry qualifies.
Does the $800 de minimis rule still remove MPF on small shipments?
No. The Section 321 de minimis duty-free exemption was suspended for all countries effective August 29, 2025, so low-value shipments are now entered and processed like others: those cleared informally pay the flat informal MPF ($2.77 automated in FY2027), and those requiring formal entry pay the ad valorem fee with its $34.58 minimum.
Why does my broker’s figure differ from this estimate?
Common reasons: the entry was filed manually (a $4.15 surcharge applies to non-electronic formal entries and releases), an FTA exemption was claimed, the entered value on the entry summary differs from the invoice figure you typed here, or the entry straddles October 1 when a new fiscal-year schedule takes effect. The entry summary (CBP Form 7501) figures govern.
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