Merchandise Processing Fee (MPF)

The Merchandise Processing Fee (MPF) is a fee imposed by U.S. Customs and Border Protection (CBP) on most imported goods to cover the costs associated with the processing of imports into the United States.
The MPF is charged to importers for processing goods through U.S. customs, ensuring that customs operations are adequately funded. This fee is calculated based on the value of the imported merchandise, with a minimum and maximum charge per entry. For formal entries (goods valued over $2,500), the fee is generally 0.3464% of the merchandise’s value, subject to a minimum and maximum fee, which is periodically adjusted. For informal entries (goods valued under $2,500), a flat fee is applied. The MPF helps facilitate efficient customs operations, supporting activities such as cargo inspections, enforcement of trade laws, and the maintenance of customs infrastructure. Importers must account for the MPF in their overall logistics and import cost calculations to ensure compliance and accurate budgeting.