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Last reviewed: September 2026 · Copy link

MPF and HMF: the entry fees hiding behind duty rates

Beyond duty, every formal US entry pays the merchandise processing fee — 0.3464% of customs value, between $32.71 and $634.62 per entry (CBP fee schedule, FY2026) — and cargo arriving by vessel also pays the harbor maintenance fee of 0.125%. Both are per-entry charges, which makes them quietly strategic: consolidating SKUs into fewer entries cuts fees, and small entries hit the MPF minimum hard.
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Merchandise processing fee (MPF)Harbor maintenance fee (HMF)The consolidation math

Merchandise processing fee (MPF)

  • Ad valorem: 0.3464% of the entered value.
  • Floor and ceiling per entry: $32.71 minimum, $634.62 maximum (FY2026 — CBP recalibrates each October).
  • Applies to formal entries in every mode: ocean, air, and courier alike.
  • Informal entries (courier-cleared low values) pay small per-line fees instead — a different regime your courier bills you for.

Harbor maintenance fee (HMF)

  • 0.125% of the vessel import value — ocean cargo only, no cap.
  • Charged on the value of the shipment as entered, not per container.
  • Air and courier shipments never pay HMF; that is part of air’s all-in cost when comparing modes on cheap-heavy goods.

The consolidation math

Because MPF caps at $634.62 per entry, one $400,000 entry and four $100,000 entries differ by thousands in fees — and below roughly $9,450 of entered value, every formal entry pays the $32.71 minimum, an effective rate above 0.3464% that grows as shipments shrink. Frequent small shipments from the same factory consolidation point (or a freight forwarder’s consolidation service) is the standard fix.

Questions people ask

Do I pay MPF on every shipment or every year?

Every formal entry. A continuous customs bond is annual, but MPF is per entry regardless of bond type.

Are MPF and HMF charged on freight?

For the US, entered value is generally the FOB goods value, so international freight is not in the fee base — unlike duty bases in CIF countries. Confirm treatment of assists and add-ons with your broker.

Why does my courier charge “disbursement and line haul” fees?

Couriers advance duties/fees to CBP and bill you a disbursement percentage on top, plus their own clearance service fees. On small parcels those extras can exceed the official MPF — read courier clearance invoices as carefully as duty rates.

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