TARIFFCustoms, Duty & TaxCarrier-Mandated
Merchandise Processing Fee (MPF) / Tariff Processing Fee
A U.S. Customs processing fee assessed on all imports. The Merchandise Processing Fee (MPF) is a percentage-based ad valorem charge applied to the dutiable value of imported goods. It is separate from import duty and customs clearance fees.
Ad Valorem
Category:Basic Shipping FeeChina Export Local ChargesDestination Import Charges
Applies to:
FCLLCLAirRailCourierRoadFBAAs Request
Typical Cost Range
0.0035%–604.88%
of customs value (CIF)
0.3464% of dutiable value, capped at $604.88 per entry (2024 rate). Applies to all formal US entries.
Who Pays?
Shipper (When CIF, DAP)
Consignee (When EXW, FOB)
Negotiability
Set by carrier or port authority — not negotiable.
MPF is a government-mandated fee set by U.S. CBP. It cannot be waived or negotiated.
Adjustment Frequency
MonthlyWeeklyFixed
Current rate reviewed: per entry
Chargeable Unit
% of Declared Value
Formula / Calculation
MPF = 0.3464% of dutiable value (capped at $604.88 per entry as of 2024)MPFmerchandise processing feetariffimport feeCBP feead valorem
Frequently Asked Questions
What is the difference between Duty and TARIFF/MPF?
Duty (anti-dumping/countervailing duties) is a product-specific tax based on the type of goods. MPF (Merchandise Processing Fee / TARIFF) is a flat administrative processing fee charged on all imports regardless of product.
Is MPF charged on every import?
Formal entries require MPF. Informal entries (de minimis shipments under $800) are generally exempt from MPF.
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