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MPF and HMF calculator
Merchandise Processing Fee and Harbor Maintenance Fee for a US entry. The fiscal-year minimum and maximum are picked from your entry date, and every number links to its CBP or eCFR source.
Entry details
Picks the fiscal-year limits (FY starts October 1).
$
Customs value under 19 USC 1401a, usually the transaction value.
HMF applies to vessel cargo only.
Only programs in 19 CFR 24.23(c) remove the MPF.
Result, FY2027 schedule
MPF (ad valorem)
$86,420.00 x 0.3464% = $299.36
$299.36
HMF
$86,420.00 x 0.125%, 19 CFR 24.24
$108.03
Total MPF and HMF
$407.39
FY2027 (2026-10-01 to 2027-09-30): minimum $34.58, maximum $670.86. The minimum applies below $9,983 of value and the maximum above $193,666. Source: CBP Dec. 26-14 (91 FR 48398, Jul 31, 2026, FR Doc. 2026-15530), 19 CFR 24.23.
How the Merchandise Processing Fee is calculated
A formal entry pays an ad valorem MPF of 0.3464 percent of the entered value (the 19 USC 1401a value), under 19 CFR 24.23(b)(1)(i)(A). The result is then held between a per-entry minimum and maximum that CBP adjusts for inflation every fiscal year.
The federal fiscal year starts on October 1. For entries dated October 1, 2025 to September 30, 2026 (FY2026, CBP Dec. 25-10) the limits are $33.58 and $651.50. From October 1, 2026 (FY2027, CBP Dec. 26-14, published July 31, 2026) they are $34.58 and $670.86. This calculator picks the year from the date you enter, so an entry from September still gets the old limits.
A manual (paper) formal entry adds a surcharge of $4.03 (FY2026) or $4.15 (FY2027). Under 24.23(b)(1)(ii) the surcharge is added on top of the ad valorem fee, so it still applies when the MPF is at the maximum.
Informal entries (generally $2,500 or less, 19 CFR 143.21) pay a flat fee instead: $2.77 automated, $8.30 manual and not prepared by CBP, or $12.45 when CBP prepares it (FY2027 amounts; FY2026 was $2.69, $8.06 and $12.09).
Which free trade agreements remove the MPF
19 CFR 24.23(c) lists the programs whose originating goods do not pay the MPF. USMCA, the US-Israel FTA, CBERA (Caribbean Basin), GSP least-developed beneficiaries and products of US insular possessions are exempt from every MPF tier, formal and informal.
Singapore, Chile, Australia, Bahrain, CAFTA-DR, Oman, Peru, Korea, Colombia and Panama waive the formal-entry MPF and surcharge, but only the automated informal fee. A manual informal entry of their goods still pays. Agreements not listed in 24.23(c), such as Jordan and Morocco, do not remove the MPF.
When an entry mixes originating and non-originating goods, the fee applies only to the goods that do not qualify (24.23(c)(3)). Enter the qualifying value and the calculator charges MPF on the rest, still subject to the minimum.
Harbor Maintenance Fee
The HMF is 0.125 percent of the value of commercial cargo unloaded from a vessel at a US port listed in 19 CFR 24.24. It has no minimum and no maximum, and FTA preference does not remove it. Air, truck and rail shipments do not pay it.
For imports the fee is based on the same appraised value as duty. Cargo admitted to a foreign trade zone pays HMF at admission, quarterly on CBP Form 349.
Worked examples
Ocean entry, $86,420, October 2026
- MPF = 86,420 x 0.3464% = 299.36
- Inside FY2027 limits (34.58 to 670.86)
- HMF = 86,420 x 0.125% = 108.03
MPF $299.36 + HMF $108.03 = $407.39
Load this exampleSame $5,000 air entry either side of October 1
- 5,000 x 0.3464% = 17.32, below the minimum
- Entry 2026-09-30 (FY2026): minimum 33.58
- Entry 2026-10-01 (FY2027): minimum 34.58
MPF $33.58 on September 30, $34.58 on October 1
Load this exampleManual entry at the cap
- 250,000 x 0.3464% = 866.00
- Capped at FY2027 maximum 670.86
- Manual surcharge 4.15 added on top
MPF $670.86 + surcharge $4.15 = $675.01
Load this exampleUSMCA entry, part originating
- Entered value 10,000, originating 4,000
- MPF base = 6,000 x 0.3464% = 20.78
- Raised to FY2027 minimum 34.58
MPF $34.58 (zero if every line qualifies)
Load this exampleFrequently asked questions
›What is the MPF minimum and maximum for 2027?
For entries on or after October 1, 2026 (fiscal year 2027) the formal-entry MPF is 0.3464 percent of value with a minimum of $34.58 and a maximum of $670.86 per entry, per CBP Dec. 26-14 published in the Federal Register on July 31, 2026.
›Which MPF limits apply to an entry made in September 2026?
The FY2026 limits, $33.58 and $651.50, because the fiscal year runs October 1 to September 30. The calculator uses the date of entry to pick the year.
›Is the manual entry surcharge subject to the MPF maximum?
No. 19 CFR 24.23(b)(1)(ii) adds the surcharge in addition to the ad valorem fee, so a manual entry at the cap pays $670.86 plus $4.15 in FY2027.
›Do USMCA goods pay MPF?
Goods that originate under USMCA (General Note 11) are exempt from the ad valorem fee, the surcharge and the informal fees under 19 CFR 24.23(c)(3). Non-originating goods on the same entry still pay.
›Does every free trade agreement remove the MPF?
No. Only the programs listed in 19 CFR 24.23(c) do. Most of the newer FTAs (Korea, Australia, Colombia and others) waive the formal fee and the automated informal fee only. Jordan and Morocco are not listed, so their goods pay MPF.
›Is HMF charged on air freight?
No. The Harbor Maintenance Fee applies to cargo loaded or unloaded from a commercial vessel at a listed US port (19 CFR 24.24). Air, truck and rail entries do not pay it.
›Is there a cap on HMF?
No. HMF is a flat 0.125 percent of the cargo value with no minimum or maximum.
›Can I get MPF back if I export the goods?
Yes, under current drawback rules. 19 CFR 190.3(a)(4) and (a)(5) list MPF and harbor maintenance taxes as drawback-eligible, so 99 percent can be recovered on exported or destroyed goods. See the duty drawback calculator.