Merchandise Processing Fee (MPF)
Also: MPF
A CBP fee for processing a formal entry: 0.3464% of the customs value, with a per-entry minimum and maximum that CBP adjusts each fiscal year.
Definition
The MPF is what CBP charges to process your import entry. For formal entries it is 0.3464% of the customs value — an ad valorem fee — bounded by a per-entry minimum and maximum.
The minimum and maximum are adjusted annually for inflation, so always confirm the current figures with CBP rather than relying on last year's numbers. Informal (low-value) entries carry a smaller flat MPF instead.
Worked example
On a $6,000 entry, 0.3464% is about $20.78 — likely below the annual minimum, so the flat minimum fee applies instead.
Related codes & tools
Related terms
Sources
Definitions are informational, not customs rulings. Confirm rates against the schedule of record and see our methodology & disclaimer.