US Customs Fees Explained
Merchandise Processing Fee (MPF) & Harbor Maintenance Fee (HMF)
The two fees that surprise first-time importers: MPF (0.3464%, even on duty-free goods) and HMF (0.125% on ocean cargo). Here's how they're calculated — and how they fit into your real landed cost.
Worked example: $50,000 ocean shipment
| Charge | Basis | Amount |
|---|---|---|
| Customs duty (example 5% MFN) | 5% × $50,000 | $2,500.00 |
| MPF | 0.3464% × $50,000 | $173.20 |
| HMF (ocean) | 0.125% × $50,000 | $62.50 |
| Customs broker fee (typical) | Per entry | $125.00 |
| ISF filing (ocean) | Per shipment | $35.00 |
| Total import charges (before freight) | $2,895.70 | |
Fee amounts adjust annually; verify current figures at cbp.gov. MPF limits rise to $34.58 / $670.86 on 1 October 2026. China-origin goods would add Section 301 + the 12.5% forced-labor tariff on top.
MPF & HMF — FAQs
MPF is a US Customs user fee charged on most imports, separate from duty. For formal entries (goods over $2,500) it's 0.3464% of the entered value, with a minimum of ~$34.58 and maximum of ~$670.86 per entry (amounts adjust annually for inflation). Informal entries pay a small flat fee. MPF applies even when your duty rate is 0%.
MPF = entered value × 0.3464%, then clamped to the min/max. Example: $10,000 shipment → $34.64 MPF. $50,000 → $173.20. $200,000 → capped at the ~$670.86 maximum. The cap means consolidating shipments into fewer, larger entries reduces total MPF — ten $20,000 entries pay ~$693 total, one $200,000 entry pays ~$651.
HMF is 0.125% of cargo value, charged only on ocean shipments arriving at US ports — no minimum, no maximum. Air freight and goods entering by land from Canada/Mexico don't pay HMF. A $50,000 ocean shipment pays $62.50 HMF on top of duty and MPF.
Yes. MPF is a processing fee, not a duty — it applies regardless of the duty rate. Goods entering at 0% MFN still pay MPF. However, some FTAs (USMCA, KORUS, and others) exempt qualifying originating goods from MPF — one of the overlooked benefits of FTA qualification.
Common ones: customs broker fees ($75–250 per entry), single-entry or continuous bond costs, ISF (10+2) filing for ocean (~$25–50), carrier disbursement fees, and FDA/USDA fees for regulated products. Anti-dumping/countervailing deposits apply to covered goods. The duty rate alone is never the full picture — landed cost includes all of it.
See every fee before your goods ship
The calculator stacks duty + Section 301 + the forced-labor tariff + MPF + HMF + freight into one landed cost number. Free, no account.
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