US Merchandise Processing Fee (MPF) Calculator 2026

Estimate the US Merchandise Processing Fee on your import for FY2026: the 0.3464% ad valorem fee clamped between $33.58 and $651.50, the $4.03 manual-filing surcharge, and whether your goods are likely exempt (FTA/USMCA). Figures effective .

Estimate your MPF

Goods value only; exclude duty, freight, and insurance (19 CFR 24.23).

Entry type
Filing method
Estimated MPF
$173.20
Effective rate
0.3464%
HMF (ocean, 0.125%)
$62.50

Within the band: 0.3464% of $50,000.00 = $173.20.

Not exempt from MPF

No MPF exemption detected: non-FTA goods on a formal entry pay the 0.3464% ad-valorem MPF (clamped to the FY2026 minimum and maximum). The $800 de minimis exemption is currently suspended for all countries.

You've got an MPF of $173 and HMF of $63. The full report adds duty, broker, and the rest of the landed cost.

  • Complete landed cost. MPF + HMF + an estimated duty (by HS code) + your customs broker fee — the full bottom line, not just the MPF a screenshot shows.
  • Multi-line & annual projection. Roll up several SKUs in one entry and project the fee across a year of shipments at your real volume.
  • FTA / USMCA exemption guidance. Whether your goods can claim the MPF exemption and the Special Program Indicator to use — with the de minimis suspension flagged.
  • Filing checklist + citations. A step-by-step entry checklist and the exact CBP / Federal Register citations to hand your broker.

The paid report is launching shortly — the on-screen estimate above is free to use.

One-time purchase. Subtotal so far: $236 (MPF + HMF, before duty & broker).

Estimate only; not customs or legal advice. The final fee is determined by CBP at entry. FY2026 figures effective October 1, 2025.

What is the Merchandise Processing Fee?

The Merchandise Processing Fee (MPF) is a user fee that US Customs and Border Protection (CBP) collects on most imports to recover the cost of processing entries. It is separate from any customs duty: you pay the MPF whether or not the goods are dutiable. For a formal entry it is an ad valorem fee on the customs value of the goods, while informal entries pay a small fixed fee instead.

The 2026 rate, minimum, and maximum

For FY2026 (effective October 1, 2025) the MPF on a formal entry is 0.3464% of the customs value, subject to a floor and a cap that CBP adjusts annually for inflation:

  • Rate: 0.3464% of the customs (goods) value, excluding duty, freight, and insurance.
  • Minimum: $33.58 per entry.
  • Maximum: $651.50 per entry.

So a shipment worth around $9,694.00 sits at the floor, and any shipment worth more than about $188,077.37 pays the cap of $651.50 no matter how large the value. The calculator applies this clamp for you and tells you which bound you hit.

The manual-filing surcharge

If the entry or release is not filed electronically (through ABI / ACE), CBP adds a manual surcharge of $4.03 on top of the calculated MPF. Filing electronically avoids the surcharge entirely.

Informal entries

Informal entries (generally goods valued at $2,500 or less and not in a formal-entry category) do not pay the ad-valorem MPF. Instead they pay a fixed fee for FY2026:

  • $2.69: automated (electronic) informal entry.
  • $8.06: manual informal entry, not prepared by CBP.
  • $12.09: manual informal entry prepared by CBP.

De minimis ($800): suspended in 2025

Historically, shipments valued at $800 or less could enter free of duty and the MPF under the Section 321 de minimis exemption. That changed in 2025. Under Executive Order 14324, the duty-free de minimis exemption is suspended for all countries effective August 29, 2025. Low-value shipments now generally require a formal or informal entry and are subject to applicable duties, taxes, and fees. This calculator does not treat a low value as automatically MPF-free. Always confirm the current rule with CBP, because this area of policy continues to move.

FTA / USMCA exemption

Goods that originate under USMCA (HTSUS General Note 11), and goods under other free-trade agreements that provide the exemption, are exempt from the MPF (including the ad valorem fee, the manual surcharge, and the specific fees) when claimed with the correct Special Program Indicator (SPI) (19 CFR 24.23(c)). The exemption check above flags this; the actual claim is made on your entry with the right SPI.

MPF vs HMF

The MPF is sometimes confused with the Harbor Maintenance Fee (HMF). They are distinct. The HMF is 0.125% of cargo value and applies only to commercial cargo arriving by ocean vessel. It does not apply to air freight, and it has no minimum or maximum (19 CFR 24.24). An ocean import therefore pays both the MPF and the HMF; an air import pays the MPF but not the HMF. The full landed-cost report combines both, plus an estimated duty and your broker fee.

Frequently asked questions

How is the US Merchandise Processing Fee calculated in 2026?

For a formal entry, the MPF is 0.3464% of the customs (goods) value, but never less than $33.58 and never more than $651.50 for FY2026. A $4.03 surcharge is added when the entry or release is filed manually (not electronically).

What value is the MPF charged on?

The MPF is charged on the customs (entered) value of the goods only. It excludes duty, international freight, and insurance (19 CFR 24.23).

Is there still an $800 de minimis exemption?

No. The Section 321 $800 duty-free de minimis exemption is suspended for all countries effective August 29, 2025 (Executive Order 14324). Low-value shipments now generally require a formal or informal entry and are subject to applicable duties, taxes, and fees, so a low value no longer means MPF-free.

Are USMCA goods exempt from the MPF?

Yes. Goods originating under USMCA (HTSUS General Note 11), and goods under other FTAs that provide the exemption, are exempt from the MPF when claimed with the correct Special Program Indicator (19 CFR 24.23(c)).

What is the difference between the MPF and the HMF?

The MPF is the merchandise processing fee on entered goods, regardless of transport mode. The Harbor Maintenance Fee (HMF) is a separate 0.125% fee that applies only to commercial cargo arriving by ocean vessel, not to air shipments (19 CFR 24.24). Air imports pay MPF but not HMF.

How much is the MPF on an informal entry?

Informal entries (generally goods valued $2,500 or less, not in a formal-entry category) pay a fixed MPF, not the ad-valorem fee: $2.69 when filed automatically, $8.06 when manual, and $12.09 when manual and prepared by CBP (FY2026).

Official sources

Disclaimer

This is an estimate, not customs or legal advice. The final fee is determined by CBP at entry. MPF amounts adjust annually for inflation and de minimis policy is in flux — verify current CBP and Federal Register guidance.

Last verified:

How this calculator works

The fee is computed locally in your browser from the published formula — no inputs are sent to a server. Formal MPF = clamp(0.3464% of customs value, $33.58, $651.50), plus a $4.03 surcharge for manual (non-electronic) filings; informal entries pay a fixed fee ($2.69 automated). Rates are the FY2026 figures from CBP Dec. 25-10 (effective October 1, 2025), with the FTA/USMCA exemption per 19 CFR 24.23 and HMF (0.125%, ocean only) per 19 CFR 24.24.