The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) — codified at 19 U.S.C. § 58c — established the user-fee structure that funds CBP's commercial operations. While the MPF is the largest and best-known COBRA fee, the statute creates a family of fees adjusted annually for inflation under 19 CFR § 24.22.
The major non-MPF COBRA fees, with 2026 rates:
- Commercial vessel arrival — $539.45 per arrival; annual cap of $7,346.36 per vessel
- Commercial truck arrival — $7.34 per arrival, or $134.65 annual decal/transponder
- Commercial rail car — $9.79 per car, or $134.65 annual fee
- Private vessel/aircraft arrival — $33.71 per arrival, or $33.71 annual decal
- Commercial aircraft passenger — $7.34 per passenger
- Commercial vessel passenger — $2.20 per passenger, or $0.55 in certain Caribbean/Mexican itineraries
- Customs broker permit fee, approximately $185.38 annually per district permit (FY2026 rate)
- Dutiable mail fee, $7.39 per item
- Express consignment carrier facility — $1.49 per shipment, with a quarterly maximum
The COBRA framework also authorizes the MPF (0.3464% formal entries, min $33.58 / max $651.50 in FY2026).
Several COBRA fees are statutorily exempt for certain shipments and trade programs — for example, goods imported under USMCA receive an MPF exemption but are still subject to the conveyance arrival fee.
Importers and customs brokers see COBRA fees most often through MPF (every formal entry) and broker permit fees (annual). Other fees are collected from carriers and integrate into freight pricing rather than appearing line-by-line on an Entry Summary.
CBP publishes annual COBRA adjustments in the Federal Register each summer, effective the following October 1.