How much is the US Customs merchandise processing fee (MPF) in 2027?
Quick answer
For entries from October 1, 2026 (fiscal year 2027), the merchandise processing fee on a formal entry is 0.3464% of the goods' value, with a minimum of $34.58 and a maximum of $670.86 per entry. Informal entries pay a flat $2.77 if filed electronically, or $8.30 or $12.45 if manual. CBP set these amounts in CBP Dec. 26-14 (91 FR 48398, July 31, 2026); only the minimum and maximum went up, not the 0.3464% rate.
What does the law say? Key facts and official sources
| Item | What the law says | Source |
|---|---|---|
| Formal entry rate | 0.3464% ad valorem; the rate is unchanged, only the limits were adjusted (Table 2, footnote 9) | CBP Dec. 26-14, 91 FR 48398 |
| Minimum and maximum | Minimum MPF $34.58; maximum MPF $670.86 per formal entry, required as of October 1, 2026 (Table 2) | CBP Dec. 26-14, 91 FR 48398 |
| Manual surcharge | $4.15 surcharge for manual entry or release (Table 2) | CBP Dec. 26-14, 91 FR 48398 |
| Informal entries | $2.77 automated and not prepared by CBP; $8.30 manual and not prepared by CBP; $12.45 manual and prepared by CBP (Table 2) | CBP Dec. 26-14, 91 FR 48398 |
| Express consignment | $1.38 per individual waybill or bill of lading (Table 2) | CBP Dec. 26-14, 91 FR 48398 |
| Why it changed | The FAST Act requires yearly inflation adjustment; CPI-U rose 2.84%, over the 1% trigger (Sections B and C) | CBP Dec. 26-14, 91 FR 48398 |
| CBP user fee table | Lists the same MPF figures for formal and informal entries | CBP User Fee Table |
| Last verified | November 2, 2026 | Astor Ventures |
How do I calculate MPF on one shipment?
Multiply the entered value by 0.3464%. If the result is under $34.58, pay $34.58; if it is over $670.86, pay $670.86. Example: $5,000 of goods x 0.3464% = $17.32, so the minimum $34.58 applies.
At what value does the MPF hit the maximum?
About $193,666 of entered value ($670.86 divided by 0.3464%). Above that, the fee stays at $670.86 per formal entry.
Is MPF the same as duty?
No. MPF is a customs user fee under 19 U.S.C. 58c and 19 CFR 24.23, charged on top of any duty and, for ocean cargo, the harbor maintenance fee.
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What else do people ask?
When did the new amounts start?
They are required as of October 1, 2026, the start of fiscal year 2027.
Will it change again?
CBP reviews the fees each year and publishes any adjustment in the Federal Register before October 1.
Is there a penalty for not paying MPF?
The fee is collected with the entry; this notice sets amounts only and contains no penalty.
Is this legal advice?
No. General information only.