The annual customs broker permit user fee increased to $185.38 for 2026, and it's due January 30. Miss that deadline, and your permit is automatically revoked. Here's everything customs brokers and importers need to know about CBP user fees this year.
The clock is ticking for customs brokers. The 2026 customs broker permit user fee of $185.38 must be paid by January 30, 2026, or your national permit is revoked by operation of law. No grace period. No extensions. Just automatic revocation.
But the broker permit fee is just one piece of a larger puzzle. CBP's user fees across the board are changing in 2026, and understanding these fees is critical for both brokers managing compliance and importers budgeting for landed costs.
Let's break down what's changing, what stays the same, and what you need to do right now.
The 2026 Customs Broker Permit User Fee: $185.38
The customs broker permit user fee for calendar year 2026 is $185.38, up from $180.57 in 2025. This represents a 2.7% increase driven by inflation adjustments tied to the Consumer Price Index.
Critical Deadline: January 30, 2026
Payment must be received by January 30, 2026. This is not a postmark deadline—CBP must receive your payment by this date.
If you fail to pay by January 30, your customs broker permit is automatically revoked. There is no notice. There is no grace period. The revocation happens by operation of law as soon as the clock strikes midnight on January 31.
Who Must Pay?
Every individual and company holding a national customs broker permit must pay this annual fee. This includes:
- Licensed customs brokers operating independently
- Customs brokerage firms with national permits
- Brokers who are not actively practicing but maintain their permits
If you hold a district permit only (which are being phased out), you may have different requirements. However, most brokers now operate under national permits.
How to Pay: Use the eCBP Portal
CBP strongly encourages electronic payment through the eCBP portal (https://ecbp.cbp.gov/). Electronic payment is faster, provides immediate confirmation, and eliminates the risk of checks being lost in the mail.
Steps to pay electronically:
- Log into the eCBP portal at https://ecbp.cbp.gov/
- Navigate to the "Customs Broker" section
- Select "Pay Annual User Fee"
- Complete payment using ACH or credit card
- Save your confirmation receipt
If you prefer to pay by check, mail it well in advance of January 30 to account for processing time. CBP recommends mailing payments no later than January 15 to ensure timely receipt.
What Happens If You Miss the Deadline?
Your permit is revoked immediately. To reinstate a revoked permit, you must:
- Apply for reinstatement
- Pay the current year's fee
- Potentially pay penalties
- Wait for CBP to process your reinstatement application
During the revocation period, you cannot operate as a customs broker. This means you cannot file entries, represent importers, or conduct any customs business that requires a broker license.
For a brokerage firm, this can be catastrophic. You'll need to notify all clients, suspend operations, and potentially lose business to competitors.
Bottom line: Don't miss this deadline. Set a reminder for mid-January and pay early.
Merchandise Processing Fees (MPF): What Changed in FY 2026
The Merchandise Processing Fee is the most common fee importers encounter. It's assessed on most imports (with certain exceptions) and is calculated as a percentage of entered value, subject to minimum and maximum caps.
New MPF Rates Effective October 1, 2025
As of October 1, 2025 (the start of fiscal year 2026), the MPF caps changed:
- Minimum MPF: $33.58 (increased from $32.66)
- Maximum MPF: $651.50 (increased from $634.00)
- MPF Rate: 0.3464% (unchanged)
How MPF Is Calculated
For formal entries (entries valued over $2,500), the MPF is:
MPF = Entered Value × 0.3464%
However, the fee is subject to the minimum and maximum caps:
- If the calculated fee is less than $33.58, you pay $33.58
- If the calculated fee is more than $651.50, you pay $651.50
- Otherwise, you pay the calculated amount
MPF Examples for 2026
Example 1: Low-value formal entry
- Entered value: $5,000
- Calculated MPF: $5,000 × 0.3464% = $17.32
- Actual MPF charged: $33.58 (minimum applies)
Example 2: Mid-value entry
- Entered value: $50,000
- Calculated MPF: $50,000 × 0.3464% = $173.20
- Actual MPF charged: $173.20 (within min/max range)
Example 3: High-value entry
- Entered value: $500,000
- Calculated MPF: $500,000 × 0.3464% = $1,732
- Actual MPF charged: $651.50 (maximum applies)
Example 4: Very high-value entry
- Entered value: $5,000,000
- Calculated MPF: $5,000,000 × 0.3464% = $17,320
- Actual MPF charged: $651.50 (maximum applies)
MPF Break-Even Points
The MPF minimum kicks in for entries valued below $9,700:
$33.58 ÷ 0.3464% = $9,696
The MPF maximum kicks in for entries valued above $188,100:
$651.50 ÷ 0.3464% = $188,112
Entries Exempt from MPF
Certain entries are exempt from MPF, including:
- NAFTA/USMCA entries: Goods qualifying under the United States-Mexico-Canada Agreement
- Caribbean Basin Initiative (CBI) entries: Goods from eligible CBI countries
- Articles covered under temporary admission bond (TIB): Items entering temporarily under bond
- Goods re-entered after being exported for repairs
- Goods admitted to Foreign Trade Zones (FTZs) until removed from the zone
Understanding these exemptions is crucial for importers looking to optimize duty and fee exposure.
Harbor Maintenance Fee (HMF): Still 0.125%
The Harbor Maintenance Fee funds the maintenance and improvement of U.S. ports and harbors. Unlike MPF, HMF has no minimum or maximum caps.
HMF Rate
- Rate: 0.125% of cargo value
- No minimum or maximum caps
HMF Calculation
HMF is calculated as:
HMF = Cargo Value × 0.125%
Example:
- Cargo value: $100,000
- HMF: $100,000 × 0.125% = $125.00
When HMF Applies
HMF is assessed on:
- Commercial cargo loaded or unloaded at U.S. ports
- Imports and exports (though exports only for specific types of cargo)
HMF does not apply to:
- Cargo loaded at one U.S. port and unloaded at another (domestic shipments)
- Certain exports under specific circumstances
- Cargo admitted to FTZs (until removed)
Other CBP User Fees to Know in 2026
Beyond the broker permit fee and MPF, there are several other CBP user fees that importers and brokers should be aware of:
Dutiable Mail Fee
- Fee: $6.79 (adjusted annually)
- Applies to: International mail packages subject to duty
Manual Entry Processing
- Fee: $5.81 per manual entry line item
- Applies to: Entries filed manually rather than through ACE
Customs Broker License Exam Fee
- Fee: $390
- Applies to: Individuals taking the customs broker license exam
Protest Fee
- Fee: None (protests are free to file)
- Important note: While filing a protest costs nothing, the administrative burden and potential need for legal representation can be significant
Why Understanding CBP User Fees Matters
For customs brokers, user fees are straightforward—pay the annual permit fee on time and avoid revocation.
For importers, understanding CBP user fees is critical for several reasons:
1. Accurate Landed Cost Calculations
Your landed cost is:
Landed Cost = Product Cost + Freight + Insurance + Duties + Fees
If you're not accounting for MPF and HMF correctly, your landed cost calculations are wrong. This affects pricing, profitability analysis, and sourcing decisions.
2. Trade Agreement Strategy
USMCA-qualifying goods are exempt from MPF. For high-volume importers, this exemption can save tens of thousands of dollars annually.
Example: An importer bringing in $10 million worth of goods from Mexico annually could save:
- Without USMCA qualification: $10M × 0.3464% = $34,640 in MPF (capped at max per entry, but assuming multiple entries)
- With USMCA qualification: $0
The MPF savings alone can justify the administrative cost of obtaining USMCA certification.
3. Foreign Trade Zone (FTZ) Analysis
Goods admitted to an FTZ are not subject to MPF or duty until removed from the zone. For importers considering FTZ strategies, the fee savings are part of the cost-benefit analysis.
4. Entry Consolidation vs. Splitting
Because of the MPF minimum ($33.58) and maximum ($651.50), the number and value of entries you file can significantly impact fees.
Scenario: You have 10 shipments arriving on the same day, each valued at $5,000 (total $50,000).
Option 1: File 10 separate entries
- Each entry: $33.58 (minimum MPF applies)
- Total MPF: 10 × $33.58 = $335.80
Option 2: File 1 consolidated entry
- Single entry value: $50,000
- MPF: $50,000 × 0.3464% = $173.20
- Savings: $335.80 - $173.20 = $162.60
For high-volume importers, these consolidation strategies can save thousands annually.
Conversely, splitting very high-value entries can sometimes reduce total MPF if structured carefully (though this must be done legitimately and not as a means of fee avoidance).
The January 30 Compliance Checklist for Customs Brokers
If you're a customs broker, here's your action plan for January 2026:
Week of January 6-10
- Verify you're logged into the eCBP portal
- Confirm your payment method (ACH or credit card)
- Review your firm's list of national permit holders who need to pay
Week of January 13-17
- Pay the $185.38 user fee electronically via eCBP
- Save and file your confirmation receipt
- If paying by check, mail by January 15 at the latest
Week of January 20-24
- Verify payment was received and processed
- Follow up on any pending transactions
- Confirm all brokers in your firm have paid
Week of January 27-30
- Final confirmation that all payments are cleared
- Emergency catch-up for anyone who forgot
Don't wait until January 29. Technical issues happen. Bank transfers delay. Credit cards decline. Give yourself a buffer.
How Importers Should Think About User Fees
For importers, user fees are a fact of life in international trade. But understanding them enables smarter planning:
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Factor fees into landed cost from day one. Don't treat them as an afterthought in accounting—build them into your product costing models.
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Explore trade agreement benefits. If you're importing from Mexico, Canada, or other FTA partners, get qualified. The MPF savings add up.
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Consider FTZ strategies for high-volume imports. If you're importing large volumes and can benefit from delayed duty and fee payment, an FTZ might make sense.
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Work with your broker on entry strategies. Ask whether consolidating shipments or adjusting entry timing could reduce fees.
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Budget for fee increases. CBP user fees are indexed to inflation. Expect them to increase 2-3% annually.
The Electronic Refunds Mandate: Another February 2026 Deadline
While we're talking about CBP fees, it's worth noting another critical deadline coming up: February 6, 2026, when CBP's Electronic Refunds Interim Final Rule takes effect.
After this date, CBP will no longer issue paper checks for refunds. All refunds—whether from protest awards, duty drawback, or overpayments—will be issued electronically.
What you need to do:
- Ensure your ACE Portal account is set up for electronic refunds
- Register with the U.S. Treasury's Financial Management Service (FMS)
- Provide ACH bank account information for refund deposits
If you haven't set this up yet, do it now. CBP has scheduled support calls to help with implementation, and resources are available through the eCBP portal.
Looking Ahead: What to Expect in 2027 and Beyond
CBP user fees will continue to adjust annually based on inflation. Based on current CPI trends, expect:
- 2027 broker permit fee: Approximately $190-195
- 2027 MPF minimum: Approximately $34.50-35.00
- 2027 MPF maximum: Approximately $670-680
For importers and brokers alike, building these increases into long-term budgets is essential.
Additionally, CBP continues to modernize its systems and processes. The shift to electronic payments and refunds is part of a broader effort to digitize customs operations. Stay informed about upcoming system changes through CBP's Cargo Systems Messaging Service (CSMS) bulletins.
TariffLens: Simplify Your Customs Fee Management
Managing customs broker permits, user fees, and compliance deadlines is complex enough without adding the burden of manual tracking and calculations.
TariffLens automates duty and fee calculations, tracks regulatory deadlines, and helps importers optimize their entry strategies to minimize costs. Whether you're a customs broker managing hundreds of entries or an importer trying to understand your landed costs, TariffLens gives you the visibility and control you need.
Ready to stop worrying about missed deadlines and unexpected fees? Explore TariffLens today.
Disclaimer: This blog post is for informational purposes only and does not constitute legal or professional advice. Customs regulations are complex and subject to change. Always consult with a licensed customs broker or trade attorney for guidance on your specific situation. For official information, refer to CBP resources at cbp.gov.
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