Fulfillment Lexicon

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.

Topic: Import & Customs Entry IMP-165

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.

Try your own numbers

The example values are filled in. Change any number to see your own result.

$

Rate, minimum and maximum change each October 1. Check CBP's current figures.

%
$
$

MPF = $173.20

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/

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