| Goods customs value | — |
| Merchandise processing fee | — |
| Harbor maintenance fee | — |
| Entered manual surcharge | — |
| Other entered charges | — |
| Estimated fees (not including import duty) | — |
Formal MPF for US imports in fiscal year 2027
For a qualifying formal import entry, the Merchandise Processing Fee is 0.3464% of entered merchandise value, subject to a minimum of $34.58 and a maximum of $670.86 in FY2027. The limits took effect October 1, 2026. The fee’s base generally excludes duty, freight and insurance. Some preferential trade programs can exempt an otherwise qualifying entry from MPF.
HMF at US commercial ports
The Harbor Maintenance Fee is generally 0.125% of commercial cargo value imported by eligible vessel at covered ports. HMF is not generally assessed on air or overland imports. For example, an eligible $20,000 formal entry by sea produces $69.28 MPF and $25 in HMF, a combined estimate of $94.28 before brokerage and customs tariffs. For an eligible automated informal entry, this tool uses the FY2027 $2.77 fee instead of formal-entry percentage rules; other informal and postal procedures can have distinct charges.
Why entry type matters
Not every parcel below $2,500 qualifies for the same entry treatment, and the nationwide suspension of de minimis does not turn all shipments into formal entries. Product restrictions, trade remedies, express consignment arrangements, exceptions and customs broker arrangements may change fees. CBP’s published FY2027 fee notice also lists an applicable $4.15 manual-entry surcharge; it is left user-editable here.
Official sources: CBP FY2027 customs fee adjustment (91 FR 48398), CBP MPF overview, and CBP HMF overview.
Reviewed November 14, 2026. Explanations and worked examples are conditional on the stated customs procedures and entered rates.
What MPF means for an importer
Merchandise Processing Fee is a US Customs and Border Protection user fee charged on qualifying entries. For many formal commercial entries it is ad valorem: 0.3464% of the value of the imported merchandise, subject to a statutory minimum and maximum. The relevant value generally excludes the duty, freight, and insurance charges covered by CBP’s rules.
A shipment can face MPF even when its base customs duty rate is low or zero. Conversely, trade agreement preferences and specific entry exemptions can remove MPF. The calculator is not a legal eligibility checker. You must verify entry type, product and origin before applying the result to a customs declaration.
FY2027 fee limits and what changed
For fiscal year 2027, beginning October 1, 2026, CBP adjusted the formal-entry MPF minimum to $34.58 and the maximum to $670.86. The ad valorem rate remains 0.3464%. The published FY2027 automatic informal-entry fee is $2.77 for the specified entry category, and other informal or manually prepared entry fees differ.
The calculator allows the minimum and maximum to be edited so it can be used for planning different periods, but the supplied defaults reflect the FY2027 Federal Register notice. If a shipment is entered after a future annual adjustment, update the figures before using the result.
Three formal-entry examples
For an eligible $2,000 formal entry, 0.3464% equals $6.928, which is below the FY2027 minimum; the modeled MPF is therefore $34.58. On $20,000, the percentage calculation is $69.28, so the actual percentage amount falls between the cap and floor. On $300,000, the raw calculation is $1,039.20, which exceeds the FY2027 ceiling; the modeled MPF is limited to $670.86.
These examples deliberately isolate MPF. A real entry may also owe base duty, trade remedy duties, harbor fees, carrier advancement charges, a customs bond and other government or private fees. Add such costs separately instead of treating MPF as a replacement for tariffs.
When does Harbor Maintenance Fee apply?
The Harbor Maintenance Fee, or HMF, generally applies to eligible commercial cargo imported by vessel and unloaded at covered US ports. Its standard percentage is 0.125% of the relevant cargo value. Air cargo and many land movements are not assessed the import HMF in the same way.
On the example $20,000 commercial vessel import, HMF is $25. Combined with the $69.28 formal MPF, the modeled government fees total $94.28 before separate brokerage charges or duties. If the same value arrives by air, deselect the vessel option: the tool will not add the $25 HMF.
Formal versus informal entry is more than a dollar threshold
It is tempting to assume every parcel below a particular value must be informal and everything above it must be formal. In practice, entry selection also depends on restricted merchandise, applicable trade measures, administrative requirements, and carrier procedures. The 2025 suspension of duty-free de minimis treatment did not make every low-value shipment a formal entry.
An international express shipment may use a designated express-consignment processing arrangement with its own fees. Certain mail shipments have separate procedures. The default informal fee in this calculator represents a specific automated informal-entry category; it does not represent every postal or express shipment.
Avoid double-counting government and private charges
Customs brokers, courier providers and freight forwarders may add advancement, disbursement, or clearance services fees. These are not the same as CBP’s formal MPF or HMF. Read your quotation line by line and identify whether an ‘entry fee’ represents a government fee, a broker service, or a bundle of both.
For a full landed cost estimate, use the global landed cost calculator and include the verified government and private fees. This fee calculator does not add any customs duty or tax by itself, making it suitable as a separate component of a broader estimate.
Frequently asked questions
What is the formal MPF rate in FY2027?
For applicable entries it is 0.3464% of merchandise value, bounded by the FY2027 minimum of $34.58 and maximum of $670.86.
Does MPF apply if the tariff rate is zero?
It may. Customs duty and MPF are different charges. Verify whether a preferential trade agreement or entry category provides an exemption.
Is HMF charged on air cargo?
The modeled import HMF applies to eligible commercial vessel imports, not ordinary air freight. Confirm the shipment’s mode and port status.
What is the informal MPF rate?
The FY2027 automated informal-entry category described in the Federal Register has a $2.77 fee. Other informal processing scenarios have different schedules.
Can an international parcel require full duty even when it was under $800?
Yes. CBP suspended the general duty-free de minimis administrative exemption for most shipments in August 2025, subject to applicable exceptions.
Official references
Calculator limitations
These results are educational shipment-planning estimates, not a customs ruling, a broker quote, or tax advice. Confirm effective dates, product HS/HTS classification, country of origin, preferential status, import procedure, and other duties with the destination customs authority. Read our methodology and disclaimer.