MPF and HMF Fees Explained: 2026 Customs User Fees Guide

MPF (Merchandise Processing Fee) is charged on every formal U.S. import – 0.3464% ad valorem, $32.71 minimum, $634.62 maximum per entry in 2026. HMF (Harbor Maintenance Fee) is charged only on ocean cargo – 0.125% of customs value, no min or max. Both are charged in addition to duty. Limited refundability through specific channels.

MPF and HMF are the two user fees CBP charges on virtually every formal U.S. import. They are not duty – they are user fees that fund CBP operations and harbor infrastructure. They show up on Form 7501 in box 35-37 and are easy to overlook.

For SMB importers, the practical questions are: how much do they cost annually, when are they capped, and are they ever refundable?

Merchandise Processing Fee (MPF) – the basics

MPF is one of the few fees where the cap matters operationally. An importer running 50 entries per year, each above $183k, pays MPF on each ($634.62 × 50 = $31,731 annual). Smaller entries hit the minimum ($32.71 × 50 = $1,635). The structure penalizes high-volume small-entry shippers.

1. Charged on: every formal entry (commercial imports valued at $2,500 or more).
2. Rate: 0.3464% ad valorem in 2026. Adjusted annually for inflation.
3. Minimum per entry: $32.71 in 2026.
4. Maximum per entry: $634.62 in 2026 (so any entry above ~$183,000 customs value pays the cap).
5. Applied to: customs value (same base as duty calculation).

Informal entries – different MPF rules

Informal entries (commercial value under $2,500, plus some special categories) pay a different MPF: a flat fee per entry of $2.49 (manual) or $1.16 (electronic) in 2026. Many e-commerce shipments under the de minimis threshold are exempt entirely.

The Section 321 de minimis tightening that took effect in early 2025 changed the eligibility rules. Many shipments that previously cleared informal now clear formal – paying the higher MPF.

Harbor Maintenance Fee (HMF) – the basics

HMF funds harbor maintenance – channel dredging, jetty repair, port-area infrastructure. Importers who use ocean freight pay it; importers who use air, truck, or rail do not.

1. Charged on: ocean cargo only (commercial imports unloaded from a vessel at a U.S. port).
2. Rate: 0.125% of customs value. No min, no max.
3. Applied to: customs value.
4. NOT charged on: air cargo, truck, rail, courier, or domestic moves.

When MPF and HMF are exempt or refundable

For most SMB importers, MPF and HMF are sunk costs. The single most-effective lever is reducing the number of entries (consolidating shipments) rather than reducing the per-entry fee.

1. USMCA-qualifying goods may be exempt from MPF (specific eligibility rules apply).
2. Goods eligible for drawback can recover duty but NOT MPF or HMF.
3. Goods returned to a Foreign Trade Zone before consumption can avoid MPF and HMF (no entry, no fees).
4. Some FTA partners have specific MPF treatment in their statutes.

How MPF and HMF interact with Section 122 and other special tariffs

MPF and HMF are calculated independently of Section 122, Section 232, and Section 301. They are based on customs value, not on duty paid. So a goods that pays $50,000 in Section 232 duty plus $40,000 in Section 122 still pays MPF and HMF on the customs value, not on the customs value plus duties.

For Section 122 surcharge calculations: MPF and HMF are added to the duty calculation as separate line items on Form 7501, not as part of the Section 122 base.

Frequently asked questions

What is the MPF rate in 2026?

0.3464% of customs value, with a $32.71 minimum and $634.62 maximum per formal entry. Rates are adjusted annually for inflation.

Is HMF charged on air freight?

No. HMF is charged only on ocean cargo. Air, truck, rail, and courier shipments do not pay HMF.

Are MPF and HMF refundable through drawback?

No. Duty drawback recovers up to 99% of duty (including Section 232, 301, 122) but does NOT recover MPF or HMF.

What is the MPF maximum per entry?

$634.62 in 2026. Any entry with customs value above approximately $183,000 hits the cap.

Can I reduce my MPF by combining shipments?

Yes – fewer formal entries means fewer MPF charges. The cap structure means consolidating into larger entries can reduce annual MPF cost meaningfully for high-volume importers.