Merchandise Processing Fee
Merchandise Processing Fee (MPF) is a US Customs user fee on imports, charged on formal entries as a percentage of entered value subject to a minimum and maximum per entry, and as a flat fee on informal entries.
Why it matters for ecommerce brands
MPF appears on every formal entry and belongs in landed cost. Because of the per-entry cap, consolidating shipments into fewer, larger entries can lower MPF per unit.
Formula and calculator
MPF = entered value × MPF rate, then raised to the minimum or capped at the maximum
Check current CBP rates.
Common questions
- How is the merchandise processing fee calculated?
- For formal entries, MPF is a fixed percentage of the entered value, with a minimum and maximum per entry that CBP adjusts each fiscal year. Check CBP's current figures before costing a shipment.
Cite this entry
"Merchandise Processing Fee (MPF)." Fulfillment Lexicon, last reviewed October 16, 2026. https://fulfillment.wiki/glossary/merchandise-processing-fee/