The Merchandise Processing Fee, explained

Buried in every customs bill is a flat fee most shoppers have never heard of. The MPF is how CBP charges you for the paperwork — here's how the tiers work and which one your parcel falls into.

What the MPF is

The Merchandise Processing Fee (19 U.S.C. §58c, scheduled in 19 CFR 24.23) is CBP's charge for processing an import entry. It exists in every entry type and is adjusted annually for inflation — the figures below are the FY2026 schedule, effective October 1, 2025. It is separate from duty (a percentage tax on value) and separate from your carrier's brokerage fee (a private charge for doing the filing).

The FY2026 tiers

Postal shipments carry two small additions: CBP's dutiable-mail fee ($7.39) and, on EMS items, a $1.00 surcharge — which is why a dutiable parcel through USPS lands a few dollars above the headline MPF.

Informal vs formal: the $2,500 line

Nearly everything a consumer buys arrives as an informal entry (value ≤ $2,500): flat MPF, simplified paperwork, no customs bond. Cross $2,500 and the entry becomes formal: MPF switches to 0.3464% of value (floored at $33.58), a bond is required, and brokerage costs step up across the board. If you're importing a single high-value item — a watch, a camera kit — that threshold is the cliff to understand before you buy.

Why MPF punishes split shipments

Because the fee is per entry, consolidation is money. A £200 order shipped as one parcel pays MPF once; the same order split into four parcels pays it four times — plus four carrier clearance fees. When a seller offers combined shipping, take it. When a platform auto-splits your order across warehouses, know that each box carries its own fee floor.

Where it shows up on your bill

On a USPS notice, MPF appears alongside the $9.35 clearance charge and the duty itself. On courier invoices it's typically folded into a "government charges" or "duties and taxes" block. Either way, our calculator includes it automatically — the MPF line in your result is the tier your declared value falls into.

FAQs

Is MPF charged per parcel or per item?

Per entry — which for a shopper means per parcel/consignment. Ten items in one box pay MPF once; the same ten items in ten boxes pay it ten times.

Who collects the MPF?

CBP assesses it, but your carrier collects it on delivery (postal items) or bills it with their brokerage invoice (couriers). On a courier bill it appears inside the clearance charges.

Is MPF charged on duty-free goods?

Yes. MPF is a processing fee, not a duty — a 0%-rated book or phone still owes it. Duty-free is not fee-free.