Harbor Maintenance Fee (HMF): What Importers Pay and Why

The Harbor Maintenance Fee (HMF) is a fee of 0.125% of the value of commercial cargo unloaded at covered U.S. ports. It funds maintenance of federal harbors. For importers it shows up on ocean entries alongside duty and the Merchandise Processing Fee. Unlike the MPF, the HMF has no cap, and it does not apply to air or most land shipments.

Who pays it

The importer pays the HMF on imported cargo, collected on the entry summary. The fee was once also charged on exports, but the Supreme Court held that unconstitutional in 1998, so it now applies to imports and certain other shipments only.

How it is calculated

• Rate: 0.125% of the value of the cargo, generally the entered value.
• Ports: Ocean ports covered by the statute. Airports are not covered.
• No cap and no minimum on a single entry.

Where errors happen

• HMF charged on air shipments through a mis-set mode of transport.
• HMF on goods that are exempt, such as certain shipments to or from U.S. territories.
• HMF on inflated values, where the entered value includes freight or other costs that should have been left out. See dutiable value.

Frequently asked questions

Is the HMF the same as the MPF? No. See the MPF guide.

Can overpaid HMF be recovered? Errors on the entry can be corrected by PSC before liquidation or protested after.

How Caspian checks your fees

Caspian's audit checks HMF and MPF on every line against mode of transport and value. See our trade audit.

Works Cited:

• 26 U.S.C. 4461, Harbor maintenance tax
• 19 CFR 24.24, Harbor maintenance fee