MPF & HMF Calculator

Work out the US Merchandise Processing Fee and Harbor Maintenance Fee on an import entry, using this fiscal year's minimum and maximum.

Your numbers

Entered value of the goods

The price paid for the goods, without international freight and insurance. It's the value on your commercial invoice and entry summary.

USD

Entry date

Entry type

Informal entry is generally available up to $2,500. Most commercial shipments above that need a formal entry.

Arrives by sea

Harbor Maintenance Fee applies to cargo unloaded at US ports. Air, truck and rail don't pay it.

Goods qualify under USMCA or another FTA that waives MPF

19 CFR 24.23(c) lists the exemptions. You must claim the preference on the entry.

Your result · updates as you type

US customs fees on this entry

$86.74

MPF is $63.74: 0.3464% of the entered value. HMF adds $23.00 (0.125%) because the goods arrive by sea.

Merchandise Processing Fee (FY2027): $63.74
Harbor Maintenance Fee: $23.00
Fees as % of value: 0.471%

Duty is separate from these fees. MPF is charged per entry: the minimum applies below about $9,983 of value and the maximum above about $193,666.

Formal-entry MPF at different values (FY2027)

$5,000

$34.58

$10,000

$34.64

$18,400

$63.74

$25,000

$86.60

$50,000

$173.20

$100,000

$346.40

$200,000

$670.86

Breakdown

Entered value: $18,400.00
0.3464% of value: $63.74
FY2027 minimum / maximum per entry: $34.58 / $670.86
MPF charged: $63.74
HMF: 0.125% of value, no minimum or maximum: $23.00
Total fees: $86.74

How MPF and HMF are calculated

MPF = entered value × 0.3464%, but not less than the minimum or more than the maximum per entry. HMF = value × 0.125%, for cargo unloaded at a US port.

MPF is set in 19 CFR 24.23 and HMF in 19 CFR 24.24. CBP reviews the MPF limits and flat fees each year and adjusts them for inflation from 1 October.

Fee	FY2026 (to 30 Sep 2026)	FY2027 (from 1 Oct 2026)
Formal entry MPF rate	0.3464%	0.3464%
Formal entry minimum	$33.58	$34.58
Formal entry maximum	$651.50	$670.86
Informal entry, filed electronically	$2.69	$2.77
Informal entry, filed manually	$8.06	$8.30
Informal entry prepared by CBP	$12.09	$12.45
HMF (sea freight only)	0.125%, no cap	0.125%, no cap

Example: an $18,400 formal entry arriving by sea on or after 1 Oct 2026

MPF: $18,400 × 0.3464%: $63.74
Within the $34.58 to $670.86 range?: Yes
HMF: $18,400 × 0.125%: $23.00

Total US customs fees: $86.74, on top of any duty.

Because of the limits, MPF is flat below about $9,983 of value (the minimum) and above about $193,666 (the maximum) in fiscal year 2027. HMF has no cap, so on large sea shipments it can be bigger than MPF.

When each fee applies

Formal or informal. Informal entry is generally allowed for shipments valued at $2,500 or less, subject to eligibility, and pays a flat MPF. Above that, most commercial shipments need a formal entry.
Per entry, not per product. The minimum and maximum apply to the whole entry, so putting several small shipments on one entry can lower MPF per unit.
Sea freight only for HMF. Goods flown in, trucked or railed across the border don't pay HMF.
FTA goods. Goods that qualify under USMCA and the other agreements listed in 19 CFR 24.23(c) are exempt from MPF when you claim the preference.
Postal parcels. CBP says mail shipments are exempt from MPF, except items sent by Inbound Express Mail (EMS).

The $800 de minimis exemption has been suspended since 29 Aug 2025, so even low-value commercial shipments now clear through an entry and can pay these fees.

Adding the fees to your product costs

MPF and HMF are part of what a product costs you to land. Divide them across the units in the entry, together with freight and duty, using the landed cost calculator. Then enter the result as Cost per item on the product in Shopify, or in a cost-of-goods field in WooCommerce, so your margin reports are right.

Your customs broker bills these fees on the entry summary along with duty. Check them against this calculator: a wrong entered value or a missed FTA claim shows up straight away.

Questions people ask

What is the MPF minimum and maximum for 2027?

For formal entries on or after 1 Oct 2026 (fiscal year 2027), the minimum is $34.58 and the maximum is $670.86. The rate stays 0.3464%.

Is the Harbor Maintenance Fee charged on air freight?

No. HMF applies to commercial cargo loaded or unloaded at a US port, so it's charged on ocean shipments only.

Do I pay MPF on duty-free goods?

Usually yes: MPF is a processing fee, not a duty. The exceptions are the ones in 19 CFR 24.23(c), such as goods qualifying under USMCA and certain other trade agreements.

Which value is MPF based on?

The entered value of the goods, which is normally the transaction value: the price paid, without international freight and insurance.

When do the new fees take effect?

CBP reviews the limits each year and any change starts on 1 October. The fiscal year 2027 amounts were published on 31 Jul 2026 as CBP Dec. 26-14 and apply from 1 Oct 2026.

Last reviewed 30 September 2026.

Sources: CBP Dec. 26-14: Customs user fees for fiscal year 2027 (Federal Register, 31 Jul 2026) · CBP Dec. 25-10: Customs user fees for fiscal year 2026 (Federal Register, 23 Jul 2025) · 19 CFR 24.23: Merchandise processing fee (eCFR) · 19 CFR 24.24: Harbor maintenance fee (eCFR) · CBP: What is the Harbor Maintenance Fee? · CBP: E-commerce frequently asked questions · CBP Dec. 26-12: Indefinite suspension of the de minimis exemption (Federal Register, 24 Jun 2026)