The Merchandise Processing Fee (MPF) is an ad-valorem fee imposed by U.S. Customs and Border Protection (CBP) on formal entries, which are required for imports of commercial goods valued at $2,500 or more when such merchandise is imported into the U.S. The MPF facilitates the processing of these goods and is assessed at 0.3464% of the declared cargo value (excluding duty, freight, and insurance charges), regardless of whether the goods are dutiable or duty-free.
It is subject to a minimum fee of $27.75 and a maximum of $538.40 per entry. For informal entries, the fee ranges between $2.22 to $9.99 per shipment. It may be waived for goods qualifying under certain Free Trade Agreements (FTAs). The MPF is typically excluded from initial freight quotes since the customs value of the shipment is not finalized at that stage. The importer of record is required to pay the MPF at the time of presenting the entry summary as per the Code of Federal Regulations 19 CFR 24.23(b)(1).
