CBP Merchandise Processing Fee 0.3464% Minimum Maximum 2026
Calculate the CBP Merchandise Processing Fee in 2026: 0.3464% for formal entries, with a $33.58 minimum and $651.50 maximum.
Most Importers Remember Duty but Forget MPF
The Merchandise Processing Fee, usually shortened to MPF, is one of the easiest landed-cost items to miss. Importers focus on base duty, Section 301, freight, and broker charges, then get surprised by a separate CBP fee on the entry summary.
If you are pricing a shipment for Amazon FBA, wholesale resale, or direct-to-consumer inventory, MPF belongs in the model from the start. It is small compared with a 25% tariff, but it still moves margins and can materially change the economics of low-value formal entries.
If you searched for CBP merchandise processing fee 0.3464% minimum maximum 2026, the short answer is: for most formal entries, estimate MPF at 0.3464% of entered value, then apply the FY 2026 minimum of $33.58 and maximum of $651.50.
What Is the Merchandise Processing Fee?
MPF is a CBP user fee collected as part of the customs entry process. It is separate from:
- Base customs duty
- Section 301 or other trade-remedy duties
- Harbor Maintenance Fee (HMF)
- Customs broker service fees
For most formal entries, MPF is calculated as a percentage of the entered value, subject to a minimum and maximum.
2026 MPF Rates at a Glance
According to the current CBP user fee table, the 2026 MPF structure is:
| Entry Type | 2026 MPF Rate |
|---|---|
| Formal entry | 0.3464% ad valorem |
| Formal entry minimum | $33.58 |
| Formal entry maximum | $651.50 |
| Manual surcharge | $4.03 |
| Informal entry | $2.69, $8.06, or $12.09 depending on processing path |
For most importers, the critical line is the formal-entry formula:
MPF = entered value x 0.3464%
Apply the minimum of $33.58 and the maximum of $651.50
Official-source note: U.S. Customs and Border Protection's FY 2026 Federal Register notice states that adjusted customs user fees are required as of October 1, 2025, and lists the FY 2026 formal-entry MPF minimum and maximum in Table 2. See 90 FR 34665, Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2026.
MPF Calculator Formula
Use this quick formula:
If (entered value x 0.003464) < 33.58, MPF = 33.58
If (entered value x 0.003464) > 651.50, MPF = 651.50
Otherwise, MPF = entered value x 0.003464
How to Calculate MPF Step-by-Step
- Confirm the shipment is a formal entry: the 0.3464% MPF formula is the key formula for most formal entries.
- Multiply entered value by 0.003464: this converts the 0.3464% MPF rate into a decimal.
- Apply the minimum: if the result is below $33.58, use $33.58.
- Apply the maximum: if the result is above $651.50, use $651.50.
- Keep MPF separate from duty and HMF: MPF is a CBP processing fee, not the tariff rate and not the Harbor Maintenance Fee.
Real Examples
| Entered Value | Raw MPF Calculation | Final MPF |
|---|---|---|
| $5,000 | $17.32 | $33.58 minimum |
| $18,000 | $62.35 | $62.35 |
| $75,000 | $259.80 | $259.80 |
| $150,000 | $519.60 | $519.60 |
| $250,000 | $866.00 | $651.50 maximum |
The table shows why MPF matters most in two situations:
- Low-value formal entries where the minimum fee creates a surprisingly high effective rate
- High-value formal entries where the cap keeps MPF from scaling forever
Why MPF Matters for Small Importers
For a first-time importer, MPF can look tiny. In practice, it creates three common problems:
1. It changes the true per-unit cost on small formal entries
Imagine a shipment with an entered value of $6,000. The percentage calculation would be only $20.78, but the importer pays the $33.58 minimum. On a small order, that difference matters.
2. It stacks with other fees
A formal ocean entry can include:
- Base duty
- Section 301 or other trade remedies
- MPF
- HMF
- Customs bond cost
- Broker fees
That is why importers who only model "tariff percentage" routinely underquote landed cost.
3. It can make shipment splitting less efficient
Some sellers split inventory into multiple smaller entries to manage cash flow. That can backfire because each formal entry can trigger its own minimum MPF.
MPF vs HMF: Do Not Mix Them Up
Importers often combine these under "customs fees," but they are different:
| Fee | What Triggers It | 2026 Rate |
|---|---|---|
| MPF | Customs entry processing | 0.3464% with min/max on formal entries |
| HMF | Waterborne cargo at covered ports | 0.125% ad valorem |
If your shipment moves by air, you may still owe MPF on a formal entry, but you usually will not owe HMF. If your shipment moves by ocean, you may owe both. For the ocean-side fee, see our Harbor Maintenance Fee calculator guide.
When Importers Most Often Overlook MPF
Air shipments
People associate customs fees with seaports. MPF is tied to the customs entry, not just ocean freight.
Samples and test orders
If the shipment requires a formal entry, MPF still matters even when the commercial order is small.
China sourcing models
Importers focus so heavily on Section 301 that they mentally compress all other fees into "noise." That is a mistake. Tariffs are the big cost driver, but MPF is still a real line item and should be in every spreadsheet or calculator output.
Best Practice: Model MPF Before You Place the PO
Before you approve a purchase order, estimate:
- Entered value
- Base duty
- Trade-remedy duties
- MPF
- HMF if waterborne
- Bond and broker cost
- Freight and inland delivery
That gives you the true landed cost. If you are also deciding whether the shipment may clear as informal or formal, read Informal Entry vs Formal Entry in 2026.
FAQ
Is MPF charged on every import?
Not every import is treated the same. For most formal entries, MPF is charged using the ad valorem formula with a minimum and maximum. CBP also publishes separate flat fee levels for informal entries.
Is MPF the same as customs duty?
No. Customs duty is the tariff rate tied to the HTS classification and origin. MPF is a CBP processing fee collected as part of entry.
Does MPF have a cap?
Yes. For 2026, the formal-entry MPF maximum is $651.50. Once the 0.3464% calculation exceeds that amount, the cap applies.
Why did my broker invoice show both MPF and broker fees?
Because they are different charges. MPF is a government fee. Broker fees are private service charges for filing and managing the entry.
Calculate MPF Before It Becomes a Surprise
MPF is not the biggest line item on most shipments, but it is one of the easiest to forget. TariffCheck helps you estimate the full import picture, including duty, fee layers, and landed cost, before inventory is on the water. Run a free estimate now.