What is the Merchandise Processing Fee (MPF)?
The Merchandise Processing Fee (MPF) is a fee CBP collects on goods imported into the United States to fund the processing of entries. It is paid with duties when the entry summary is filed, and it applies to both dutiable and duty-free goods unless a specific exemption applies.
Core principle: MPF is charged per entry within a minimum and a maximum, so consolidating shipments into fewer, larger entries can reduce the total you pay.
MPF rates for fiscal year 2026
| Element | FY2026 (from 1 October 2025) |
|---|---|
| Formal entries | 0.3464% of the value of the goods |
| Minimum per entry | US$33.58 |
| Maximum per entry | US$651.50 |
CBP adjusts the minimum and maximum every fiscal year (starting 1 October) for inflation. Informal entries pay smaller fixed fees.
Example: A formal entry worth US$100,000 pays 0.3464% × 100,000 = US$346.40 in MPF. An entry worth US$300,000 would calculate to US$1,039.20, but is capped at the US$651.50 maximum.
Exemptions and reductions
- Goods originating in countries with certain free trade agreements, such as USMCA (Canada and Mexico), are often exempt
- Goods from least-developed beneficiary countries under specific programmes
- Goods withdrawn from a Foreign Trade Zone under weekly entry procedures can reduce MPF by combining a week’s shipments into one entry
MPF in your landed cost
MPF sits alongside duties, the Harbor Maintenance Fee for ocean freight, broker fees and freight. Its cap makes it a small cost on large entries, but on many small entries, now common since the US suspended the US$800 de minimis exemption, the minimum fee adds up quickly.
Frequently asked questions
Does MPF apply to duty-free goods?
Yes. MPF applies to formal entries of dutiable and duty-free goods alike, unless an exemption such as a free trade agreement applies.
How often do MPF rates change?
CBP updates the minimum and maximum each fiscal year, effective 1 October. The 0.3464% rate itself has stayed the same.
Is MPF refundable?
In some cases, for example through duty drawback on exported goods, part of the MPF can be recovered.
