Merchandise Processing Fee (MPF)

The Merchandise Processing Fee (MPF) is a charge imposed by U.S. Customs and Border Protection (CBP) on most imported goods to cover the costs associated with processing imports into the United States. This fee ensures customs operations are efficiently funded, supporting cargo inspections, trade law enforcement, and customs infrastructure. MPF is calculated based on the value of imported goods. For formal entries (goods valued over $2,500), the fee is typically 0.3464% of the merchandise’s value, subject to minimum and maximum limits. Informal entries (goods under $2,500) are subject to a flat fee. Importers must account for the MPF when calculating overall import costs to maintain compliance and budget accurately.