Merchandise Processing Fee (MPF): How It Works and When It's Refundable

The Merchandise Processing Fee, or MPF, is a fee CBP charges on imports to cover processing costs. On formal entries it is 0.3464% of the entered value, subject to a minimum and maximum per entry that CBP adjusts each fiscal year. Goods that qualify for certain free trade agreements, including USMCA, are exempt. MPF paid on goods later exported can be recovered through duty drawback.

How MPF is calculated

• Formal entries: 0.3464% of the value of the goods, with a per-entry minimum and maximum. CBP publishes the updated limits before each fiscal year starts on October 1.
• Informal entries: A flat fee per entry, which varies by how the entry is filed.

Exemptions

• USMCA-originating goods are exempt when the preference is claimed.
• Several other trade agreements also exempt originating goods.
• Some special entry types are exempt by statute.

Where MPF gets overpaid

• Missed FTA claims: When USMCA preference is not claimed, the importer pays duty and MPF that were avoidable. A post-importation claim can recover both.
• Split entries: Shipments split into many entries can each hit the minimum fee.
• Value errors: MPF follows value, so an overstated value overstates MPF.

MPF and drawback

Drawback refunds up to 99% of duties, taxes and eligible fees, and MPF is among the fees that can be recovered on designated imports. See the duty drawback guide.

Frequently asked questions

Is the Harbor Maintenance Fee the same thing? No. HMF is a separate fee on ocean shipments, based on value.

Can I get MPF back with a PSC? If the MPF was overpaid because of an error on the entry, yes, a PSC before liquidation corrects it.

How Caspian checks MPF

Caspian's post-entry audit checks MPF on every entry against value, the per-entry limits and FTA exemptions. See our customs audit guide.

Works Cited:

• 19 CFR 24.23, Fees for processing merchandise
• 19 U.S.C. 58c, Fees for certain customs services