The Merchandise Processing Fee (MPF) is a U.S. customs fee charged on many imported shipments when goods enter the country for consumption or are withdrawn from a bonded warehouse. It is assessed by U.S. Customs and Border Protection and is separate from duties, taxes, and other transportation charges.
How it is applied
MPF usually appears on the customs entry filed for the shipment, not on the commercial invoice from the seller. In many cases, the importer of record is responsible for paying it, although the exact billing arrangement may depend on the customs broker, freight forwarder, or contract terms used for the move.
The fee is generally based on the entered value of the merchandise, with different treatment for formal and informal entries. Some shipments may qualify for exemptions or reduced handling under specific customs rules, but those outcomes depend on the product, entry type, and applicable U.S. regulations rather than on the mode of transport alone.
For example, an importer bringing in consumer goods by ocean freight may pay freight charges to the carrier, customs brokerage fees to the broker, and MPF to the government as part of the import clearance process. Because the fee is tied to the customs entry, it should be planned for alongside duty estimates and other landed-cost items.