China Import Landed Cost Calculator / China to the US: duty by product

US merchandise processing fee (MPF) for fiscal year 2027

Short answer: From 1 October 2026, a formal US entry pays an MPF of 0.3464% of the value of the goods, with a minimum of US$34.58 and a maximum of US$670.86. Informal entries pay a flat US$2.77 (automated). Sea cargo also pays the 0.125% harbor maintenance fee.

FY2027 MPF (from 1 October 2026)

FeeAmountSource
Formal entry MPF rate0.3464% of the value of the goods19 CFR 24.23
Formal entry minimumUS$34.58CBP notice 2026-15530
Formal entry maximumUS$670.86CBP notice 2026-15530
Informal entry, automatedUS$2.77CBP notice 2026-15530
Informal entry, manualUS$8.30CBP notice 2026-15530
Informal entry prepared by CBPUS$12.45CBP notice 2026-15530
Manual surcharge on formal entriesUS$4.15CBP notice 2026-15530
Express consignment, per individual waybillUS$1.38CBP notice 2026-15530
Dutiable mail feeUS$7.61CBP notice 2026-15530
Harbor maintenance fee (sea cargo, separate)0.125% of value19 CFR 24.24

Worked examples (formal entry)

Entered value0.3464% of valueMPF payable
US$5,000US$17.32US$34.58
US$50,000US$173.20US$173.20
US$250,000US$866.00US$670.86

Below about US$9,983 the minimum applies; above about US$193,666 the maximum applies.

FAQ

What is the MPF for 2027?

For fiscal year 2027, from 1 October 2026: 0.3464% of value on formal entries, minimum US$34.58, maximum US$670.86. Source: CBP notice in the Federal Register, 31 July 2026.

What is the MPF on an informal entry?

US$2.77 if automated, US$8.30 if manual, and US$12.45 if CBP prepares the entry, for FY2027.

Is the harbor maintenance fee part of the MPF?

No. The HMF is a separate 0.125% fee on cargo arriving by sea, under 19 CFR 24.24.

How much MPF on a US$50,000 entry?

0.3464% of US$50,000 is US$173.20, which is between the minimum and maximum, so the MPF is US$173.20.

Official sources

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