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Glossary · Customs & duties
What is MPF (Merchandise processing fee)?
A US Customs user fee charged on most imports, calculated as a percentage of the goods' value with a minimum and a maximum for each formal entry.
The merchandise processing fee is collected by CBP on imported goods to fund customs processing. For formal entries it is a percentage of the customs value, subject to a minimum and a maximum per entry that CBP reviews for inflation each fiscal year, starting October 1. Informal entries pay a flat fee instead.
As of October 2026, under CBP's published fee adjustment for fiscal year 2027, the formal entry rate is 0.3464% of value, with a minimum of $34.58 and a maximum of $670.86 per entry. Goods that qualify under certain free trade agreements are exempt, which does not help goods from China.
Because of the cap, MPF weighs most on small and mid-size entries. Goods from several suppliers consolidated into one entry pay one MPF instead of several.
Sources: CBP Dec. 26-14, Federal Register, July 31, 2026 (FY2027 MPF) . Checked October 2026.
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