MPF and HMF in 2026: The Import Fees Everyone Forgets to Budget

Beyond duties and the 2025–26 tariff actions, nearly every formal US customs entry pays two ad valorem fees. They're small next to a 50% tariff — but they're on every entry, and the minimums bite hard on small shipments.

Merchandise Processing Fee (MPF)

• Rate: 0.3464% of customs value (unchanged).
• FY2026 (Oct 1, 2025 – Sep 30, 2026): minimum $33.58, maximum $651.50 per formal entry, per CBP Dec. 25-10 (a 34.331% inflation adjustment over the FY2014 base).
• The FY2027 inflation adjustment was announced July 31, 2026 and takes effect October 1, 2026 — the min/max move again.

Harbor Maintenance Fee (HMF)

• Rate: 0.125% of cargo value, ocean shipments arriving at US ports only. No minimum or maximum. Air and land entries don't pay it.

Why the MPF minimum matters for small importers

On a $3,000 formal entry, the calculated MPF would be $10.39 — but the $33.58 minimum applies, an effective 1.1%. Consolidating three small entries into one saves two minimums and often a chunk of brokerage. On a $200,000 entry the maximum caps the fee at $651.50, an effective 0.33%.