MPF 2026: 0.3464% of the entered value, with a minimum of $33.58 and a maximum of $651.50 per formal entry. The Merchandise Processing Fee is a user fee CBP assesses on most imports into the United States. It is authorized by 19 U.S.C. § 58c as part of the Consolidated Omnibus Budget Reconciliation Act (COBRA) of 1985 and funds CBP's commercial operations.
Current MPF rates (FY2026)
For formal entries (generally entries valued over $2,500), the MPF is 0.3464% of the entered merchandise value, ad valorem, bounded by a floor and a cap set each year under 19 CFR § 24.22:
| Component | FY2026 amount |
|---|---|
| Ad valorem rate | 0.3464% of entered value |
| Minimum per formal entry | $33.58 |
| Maximum per formal entry | $651.50 |
| Manual (paper) entry surcharge | $4.03 |
| Informal entry, automated | $2.69 |
| Informal entry, manual | $8.06 |
| Informal entry, prepared by CBP | $12.09 |
The ad valorem rate of 0.3464% is fixed by statute and does not change with the annual inflation adjustment. CBP publishes the adjusted min/max and flat amounts in the Federal Register each summer, effective the following October 1. The FY2026 figures took effect October 1, 2025.
Worked example
A formal entry of goods with an entered customs value of $100,000:
0.3464% × $100,000 = $346.40
That falls between the $33.58 floor and the $651.50 cap, so the MPF owed is $346.40. Now scale the entry up to $250,000:
0.3464% × $250,000 = $866.00, capped at $651.50
Once the ad valorem calculation exceeds the cap, additional value on the same entry incurs no further MPF, a meaningful planning point for large consolidated entries. At the other end, a small $5,000 entry computes to $17.32, which is raised to the $33.58 minimum.
Exemptions
MPF is exempt for goods that qualify under several programs:
- USMCA originating goods, full MPF exemption
- GSP and CAFTA-DR, full MPF exemption
- KORUS, Israel FTA, and most other bilateral FTAs, full MPF exemption
- Chapter 98 provisions for U.S. goods returned (9801.00.10) and similar
- Goods entered duty-free as products of insular possessions
The exemption applies to the MPF itself, not to other charges. HMF, antidumping duties, and Section 301 duties are still owed even on USMCA-qualifying goods.
Where it appears
MPF is calculated on the customs value, not on the duty paid and not on the total landed cost. It appears as a separate line on the Entry Summary (CBP Form 7501) alongside duty, HMF, and any Chapter 99 trade-remedy charges. For how MPF interacts with a specific classification, see the duty breakdown on any HTS chapter page, and browse the CBP rulings database for MPF-related decisions.