Customs User Fees for FY2027: How the New MPF Minimum and Maximum Hit Landed Cost

U.S. Customs raised its merchandise processing fee limits on October 1, 2026. The fee stays at 0.3464% of value, but the minimum per formal entry rises to $34.58 and the maximum to $670.86. Importers who ship many small entries pay the most, because every entry pays at least the minimum.

These fees rarely make the headlines, yet they appear on every customs entry from Asia. At Eastern Plays, we write for importers who want every line of a landed-cost sheet to be correct. This guide shows the FY2027 numbers, the math at different shipment values, how split shipments inflate the bill, and which goods escape the fee.

What Changed in the FY2027 Customs User Fees?

CBP adjusts its user fees each fiscal year for inflation, and the fiscal year 2027 changes took effect on October 1, 2026. The ad valorem rate for the merchandise processing fee (MPF) did not change. Only the dollar minimum and maximum moved, by about 3%.

The table below compares last year's figures with this year's, as listed by Juno Logistics and confirmed by C.H. Robinson.

CBP also raised the customs broker permit user fee from $185.38 to $190.88, according to CBP's CSMS message 69847323. That fee falls on brokers, though some pass it on in their service charges. The notice behind the changes was published in the Federal Register on July 31, 2026.

How Is the Merchandise Processing Fee Calculated?

The MPF equals 0.3464% of the entered value of your goods, subject to the minimum and the maximum per entry. The importer of record pays it when the entry is filed. The rule sits in 19 CFR 24.23, which lists the rate, the exemptions and the way dollar amounts are adjusted each year.

The value used is the customs value, which is generally the price paid for the goods without international freight. A simple spreadsheet formula handles it: take the value times 0.003464, then apply the $34.58 floor and the $670.86 cap.

The next table shows what the fee costs at several entry values.

The minimum applies to any entry below about $9,983. The maximum applies to any entry above about $193,666. Between those two points, the fee follows the straight percentage.

Why Do Split Shipments Cost More in Fees?

Split shipments cost more because each formal entry pays at least the $34.58 minimum. Ten entries of $5,000 each cost $345.80 in MPF. One entry of $50,000 costs $173.20. The difference of $172.60 buys you nothing.

Importers split cargo for good reasons, such as staggered production or cash flow. But the habit adds up when each part ships as its own entry. Ask your broker whether several containers or purchase orders can be combined into one entry when they arrive close together.

There are limits. Combining entries can delay clearance if one part of the cargo needs an exam or has a classification question. It can also mix goods with different duty treatment in a way that complicates your paperwork. Raise it with your broker before you change your process.

Consolidating at the source helps too. Our guide on checking and disputing detention and demurrage invoices shows another place where small, repeated charges hide inside a freight bill. The same habit of reading every line applies here.

A Worked Example With Real Numbers

Say you buy $24,000 of goods from a factory in Guangdong and ship them in one ocean container. The MPF is $24,000 times 0.3464%, which is $83.14. Add 0.125% harbor maintenance fee on ocean cargo, which is $30.00. Together those two fees come to $113.14, or about 0.47% of the goods.

Now say the same order ships as three smaller entries of $8,000. Each pays the $34.58 minimum, so MPF alone is $103.74. That is $20.60 more than the single entry, and it is before any extra broker charge per entry. Brokers usually bill a fee for each entry, so the gap grows.

None of this will break a business. But on a catalog with dozens of small orders, the habit costs real money every year, and it is easy to fix.

What Informal Entries Mean for Small Orders

Entries valued under $2,500 may qualify as informal entries, which carry a flat MPF of $2.77 instead of the percentage fee. That is a large saving for sample orders and small test runs. Some goods cannot clear on an informal entry, and brokers set their own rules, so ask first.

The saving is not a reason to split a larger order into informal pieces. CBP treats deliberate splitting to avoid fees as a compliance problem. Use the informal route for small orders that are small by nature.

Which Imports Are Exempt From the MPF?

Goods that qualify as originating under certain free trade agreements are exempt from the MPF. The exemption list in 19 CFR 24.23 includes USMCA goods and goods from partners such as Singapore, South Korea, Chile, Australia and Peru. It also covers products of Israel and goods from certain Caribbean and least-developed beneficiary countries.

For most Asian sourcing, that means few exemptions. China and Vietnam are not on the list. Goods from South Korea or Singapore may qualify if they meet the origin rules and you claim the preference correctly.

Claiming an exemption requires proof of origin. A trade agreement claim without records can lead to penalties and back charges. Ask your supplier for the documents before you place the order, not after the goods ship.

How Should Freight Quotes Treat These Fees?

A freight quote usually covers the ocean or air leg and some origin and destination charges. It rarely includes customs duty, the MPF or the harbor maintenance fee, because those depend on your entry. Check whether a quote says "duties and taxes not included" before you compare it with a delivered quote.

Delivered duty paid (DDP) offers are different. The seller folds these costs into one price, and the forwarder acts as importer of record. That can be convenient, but you give up visibility. Ask for a breakdown, so you can see whether the fees quoted match the real FY2027 numbers.

What Other Fees Sit Beside the MPF?

The MPF is one of several charges that arrive with an ocean shipment. The Harbor Maintenance Fee is a separate charge on ocean cargo, and C.H. Robinson notes it was not part of this adjustment. Other costs include brokerage, customs bond premiums, terminal handling and inland delivery.

Duty is the largest customs charge for most importers. Our explainer on Section 301 forced labor duties by country covers the new tariff layer. If you have paid duties that were later ruled unlawful, our guide to IEEPA tariff refunds through CBP's CAPE tool explains how to claim them.

Check the sheet again each October, when CBP adjusts user fees for inflation. A small habit like that keeps your quotes to customers accurate all year.

A line-by-line landed-cost sheet should show each fee as its own row. Include duty, MPF, harbor maintenance, brokerage, bond, freight and delivery. That way a change like this one takes minutes to update, not hours to find.

Questions to Ask Your Broker

A short conversation with your broker can save money all year. The questions below are a good starting point.

Good brokers welcome these questions because they show an importer who reads the paperwork. If your broker cannot show the MPF as a separate line, consider asking for a clearer invoice format. Transparency makes disputes easier to settle later.

How to Update Your Costing Sheet This Week

Updating your sheet takes less than an hour. Work through the steps below in order.

Eastern Plays editors checked these figures against CBP's CSMS message, 19 CFR 24.23 and trade-compliance summaries as of October 23, 2026. Fee schedules change every year, so recheck each October. This article is general information, not customs advice, so confirm entries with a licensed customs broker.