Tariff Updates
MPF and HMF Customs Fees 2026–2027: Rates, Caps, Examples
Published · 6 min read
The Merchandise Processing Fee (MPF) is 0.3464% of the value of a formal US customs entry, with a floor and a cap:
They are small next to tariffs, but they sit on every entry, they have minimums that hurt small shipments, and the suspension of de minimis means many more low-value shipments now pay them. Here is how to calculate both, who is exempt, and where they fit in landed cost.
What Are the MPF Rates for FY2026 and FY2027?
| FY2026 (Oct 1, 2025 – Sep 30, 2026) | FY2027 (from Oct 1, 2026) | |
|---|---|---|
| MPF rate (formal entries) | 0.3464% | 0.3464% |
| Minimum per entry | $33.58 | $34.58 |
| Maximum per entry | $651.50 | $670.86 |
| Minimum applies below entered value of | about $9,694 | about $9,983 |
| Maximum reached at entered value of | about $188,077 | about $193,666 |
CBP adjusts the minimum and maximum for inflation each fiscal year under the FAST Act; the FY2027 figures were published on July 31, 2026 as CBP Dec. 26-14 (Mohawk Global summary; FY2026 figures: CBP CSMS #65741993). The ad valorem rate itself did not change.
How Do You Calculate the MPF?
MPF = entered value × 0.3464%, raised to the minimum or lowered to the maximum when it falls outside the range.
Worked examples for formal entries from October 1, 2026:
| Entered value | 0.3464% of value | MPF payable (FY2027) | HMF if by vessel (0.125%) |
|---|---|---|---|
| $5,000 | $17.32 | $34.58 (minimum) | $6.25 |
| $25,000 | $86.60 | $86.60 | $31.25 |
| $100,000 | $346.40 | $346.40 | $125.00 |
| $250,000 | $866.00 | $670.86 (maximum) | $312.50 |
Two practical consequences: a
What Is the Harbor Maintenance Fee?
The HMF funds US port and harbor maintenance. It is 0.125% of the value of commercial cargo unloaded from vessels at covered US ports, with no minimum and no maximum. It does not apply to air, truck or rail shipments. On a
Who Is Exempt From the MPF?
- Originating goods under USMCA are exempt when the preference is claimed — one reason USMCA qualification is worth the paperwork.
- Originating goods under most other US free trade agreements are also exempt; CBP publishes the list of programs and exemptions in its MPF table.
- Informal entries (generally shipments valued at $2,500 or less) pay a small flat MPF instead of the ad valorem fee; the amount depends on how the entry is filed.
Why More Shipments Pay MPF in 2026
The US $800 de minimis exemption has been suspended for all countries since August 29, 2025, and CBP made the suspension indefinite by regulation in June and July 2026 (Federal Register). Shipments that used to clear duty- and fee-free now need an informal or formal entry, so MPF — and the broker fee that comes with every entry — now belongs in the landed cost of even small orders.
Where Do MPF and HMF Fit in Landed Cost?
They go in the customs and entry-fee line of the landed cost formula, next to broker and bond costs. They are calculated on the same entered value as duty, so they are not affected by who pays the tariff economically — the importer of record pays them at entry. For a quick check on quotes, add about 0.35% (MPF) plus 0.125% (HMF, ocean only) of the goods value, then apply the floor and cap.
ImportCostPro's USA analysis ranks 20+ supplier countries by landed cost with duty, Section 301 and 232 tariffs, FTA savings and freight to your port. For definitions of MPF, HMF and other entry terms, see the import glossary.
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Frequently Asked Questions
- What is the merchandise processing fee for 2026?
- For fiscal year 2026 (October 1, 2025 to September 30, 2026) the MPF on formal entries is 0.3464% of entered value, with a minimum of $33.58 and a maximum of $651.50 per entry.
- What are the MPF minimum and maximum from October 1, 2026?
- For fiscal year 2027, starting October 1, 2026, the MPF minimum rises to $34.58 and the maximum to $670.86 per formal entry. The 0.3464% rate is unchanged; CBP published the new limits on July 31, 2026 as CBP Dec. 26-14.
- How do you calculate the MPF?
- Multiply the entered value by 0.3464%, then apply the floor and cap. A $25,000 entry pays $86.60; a $5,000 entry pays the $34.58 minimum; a $250,000 entry pays the $670.86 maximum (FY2027 figures).
- What is the harbor maintenance fee rate?
- The HMF is 0.125% of the value of commercial cargo unloaded from vessels at US ports, with no minimum or maximum. It does not apply to goods arriving by air, truck or rail. A $100,000 ocean shipment pays $125 in HMF.
- Are USMCA goods exempt from the MPF?
- Yes. Goods that originate under USMCA are exempt from the merchandise processing fee when the preference is claimed on the entry, and originating goods under most other US free trade agreements are exempt too. CBP lists the programs in its MPF table.