What Is the Merchandise Processing Fee (MPF)?

The Merchandise Processing Fee is a US Customs user fee on most formal imports, charged at 0.3% of the declared value, with a minimum of $34.58 and a maximum of $670.86 for fiscal year 2027.

These limits have applied since 1 October 2026 (previously $33.58 minimum and $651.50 maximum); the ad-valorem rate itself is unchanged. MPF applies to both ocean and air freight. USMCA-qualifying goods from Canada/Mexico can be MPF exempt.