MPF and HMF customs fees explained, with a calculator you can do by hand

Beyond duty, CBP charges two percentage-based user fees on most commercial imports: the Merchandise Processing Fee (MPF) and, for ocean shipments, the Harbor Maintenance Fee (HMF). They are small compared with tariffs, but they show up on every entry, they change each October, and the MPF minimum quietly taxes small shipments. This guide shows how to compute both by hand, with the current figures, so your landed cost is right.

General information, not customs advice. Rates below were verified on September 21, 2026 against CBP's notices and published summaries; check the current notice before you rely on them, because the minimum and maximum change on October 1 each year.

The Merchandise Processing Fee

MPF is charged on formal entries at 0.3464 percent of the entered value of the goods, subject to a minimum and maximum per entry. The ad valorem rate is set by statute and has not changed. The minimum and maximum are adjusted for inflation each fiscal year (October 1 to September 30).

Fiscal year	Applies to	Rate	Minimum per entry	Maximum per entry
FY2025	Oct 1, 2024 to Sep 30, 2025	0.3464%	$32.71	$634.62
FY2026	Oct 1, 2025 to Sep 30, 2026	0.3464%	$33.58	$651.50
FY2027	From Oct 1, 2026	0.3464%	$34.58	$670.86

The FY2027 figures come from CBP's annual inflation notice (CBP Dec. 26-14), published in the Federal Register on July 31, 2026. For informal entries, CBP also sets flat MPF amounts; the FY2027 flat fee for an automated informal entry is $2.77, up from $2.69.

Where the minimum and maximum bite

Divide the minimum or maximum by the rate to find the entered values where each applies. For FY2027: $34.58 ÷ 0.003464 is about $9,983, so entries below roughly $9,983 pay the $34.58 minimum. $670.86 ÷ 0.003464 is about $193,666, so entries above that value pay the $670.86 maximum. Between the two, MPF is simply 0.3464 percent of value.

Entered value	0.3464% before limits	MPF charged (FY2027)	Effective rate
$4,000	$13.86	$34.58 (minimum)	0.86%
$20,000	$69.28	$69.28	0.35%
$100,000	$346.40	$346.40	0.35%
$300,000	$1,039.20	$670.86 (maximum)	0.22%

Two practical consequences. A small entry pays a much higher effective rate, which is the same reason to consolidate purchases into fewer entries. And a large entry is capped, so splitting a big shipment into several entries would cost more MPF, not less.

What value is used?

MPF is assessed on the entered value, the customs value declared on the entry. It does not include the duty itself. It is charged per entry, not per line item or per product, so an entry with twelve different products pays MPF once on the total value.

The Harbor Maintenance Fee

HMF is 0.125 percent of the value of cargo, and it applies to cargo loaded or unloaded at U.S. ports served by commercial vessels. For imports, that means ocean shipments. It has no minimum and no maximum. Air freight and cargo entering by land (truck or rail from Canada or Mexico) generally do not pay it. For example, a $100,000 ocean shipment pays $125 in HMF, and a $4,000 shipment pays $5.00.

The fee is generally paid by the importer with the entry. Its basis is the value of the cargo, so like MPF it is not based on the duty. HMF is reported on the entry summary and paid through your broker.

Combined example

An ocean shipment with an entered value of $60,000 after October 1, 2026: MPF is 0.3464% × $60,000 = $207.84 (between the minimum and maximum, so no limit applies), and HMF is 0.125% × $60,000 = $75.00. Total user fees are $282.84, or 0.47 percent of value. A $4,000 ocean shipment pays $34.58 + $5.00 = $39.58, or about 0.99 percent of value.

Exemptions and reductions

• Trade agreements. Goods that qualify for preferential treatment under certain free trade agreements, including USMCA-originating goods, are generally exempt from MPF, but you must claim the preference correctly and hold the supporting documentation. HMF is a separate fee and is not waived by a trade agreement for ocean cargo.
• Certain programs and products. Some preference programs and specific categories of goods have MPF exemptions or different treatment. Ask your broker which apply to your tariff code and origin.
• Informal entries. Low-value entries that qualify for informal entry pay flat MPF amounts instead of the percentage.

Do not assume an exemption. Preferential treatment claims can be audited, and a wrong claim leads to back fees and possibly penalties.

How to avoid paying more than you need to

1. Consolidate purchase orders into fewer entries. Ordering 500 units six times a year means six MPF minimums. Ordering 3,000 units twice a year means two.
2. Make sure the entered value is right. Remove international freight and insurance from the customs value where the rules allow it, since MPF and duty follow the entered value (see the Incoterms guide).
3. Check for preference eligibility. If your goods qualify under a trade agreement, MPF may be waived. Get your broker to check origin and documentation.
4. Check your own numbers when the fiscal year turns. Old spreadsheets that hard-code last year's minimum will understate fees. Many online calculators still use FY2025 numbers.
5. Review your bond and broker fees in the same exercise, since they are the other per-entry fixed costs (see the bond basics guide).

Which fiscal year's figures apply to your entry?

The minimum and maximum that apply are the ones in force on the date of entry, not the date you ordered or the date the goods left the factory. A shipment ordered in August that is entered on October 2, 2026 pays the FY2027 minimum of $34.58, not the FY2026 minimum of $33.58. The difference is small per entry, but if you import frequently or maintain per-unit cost models, update the constants each October so the error does not accumulate across dozens of entries. If you use a landed-cost spreadsheet, keep the fee inputs on one clearly labelled tab with the effective dates beside them.

The calculator, by hand

1. Enter the entered value V in dollars (goods value, excluding international freight and insurance).
2. MPF = V × 0.003464. If the result is below the minimum, use the minimum. If it is above the maximum, use the maximum.
3. HMF = V × 0.00125 for ocean shipments; zero for air and land.
4. User fees = MPF + HMF. Divide by the number of units for a per-unit figure.

For a per-unit example: 2,000 units at an entered value of $6.50 each is V = $13,000. MPF = $45.03 (above the $34.58 minimum), HMF = $16.25, total $61.28, or about $0.031 per unit.

Sources

• CBP, Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP Dec. 26-14, Federal Register, July 31, 2026)
• CBP, Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2026 (CBP Dec. 25-10, Federal Register, July 23, 2025)
• 19 CFR 24.23 (MPF) and 19 CFR 24.24 (HMF)

Verified September 21, 2026. The minimum and maximum change every October 1; use the current CBP notice for the date of your entry.

Frequently asked questions

What is the MPF rate and what are the minimum and maximum?

The Merchandise Processing Fee is 0.3464 percent of entered value. For entries from October 1, 2026 the minimum is $34.58 and the maximum is $670.86. For fiscal year 2026, through September 30, 2026, they were $33.58 and $651.50.

What is the Harbor Maintenance Fee?

HMF is 0.125 percent of the value of cargo and applies to commercial cargo through U.S. ports, meaning ocean shipments for most imports. It has no minimum or maximum, and air or land shipments generally do not pay it.

Is MPF charged per item or per shipment?

MPF is charged per entry, on the total entered value, not per product line. Consolidating purchases into fewer entries reduces how often you pay the minimum.

Are USMCA goods exempt from MPF and HMF?

USMCA-originating goods are generally exempt from MPF if you claim the preference correctly with documentation. HMF is a separate fee on ocean cargo that a trade agreement does not waive. Confirm with your customs broker.