The Merchandise Processing Fee (MPF) is a fee assessed by US Customs for most imports into the U.S. The MPF is charged at 0.3464% of the cargo value that was declared on the commercial invoice, The merchandise processing fee (MPF) ad valorem rate of 0.3464% will not change. The MPF minimum and maximum for formal entries (class code 499) will change. The minimum will change from $27.75 to $29.66, and the maximum will change from $538.40 to $575.35 that will be effective October 1, 2022.
The MPF exemption is available to unconditionally free goods even though “Free” is not listed in the “Special” column of the HTSUS. The good must meet a rule of origin and all other FTA requirements.
Pursuant to the General Notice (88 FR 48900) published July 28, 2023, adjustments to certain customs user fees and corresponding limitations, as codified in 19 U.S.C. § 58c, will take effect on October 1, 2023.
The Merchandise Processing Fee (MPF) ad valorem rate of 0.3464% will NOT change. The MPF minimum and maximum for formal entries (class code 499) will change. The minimum will change from $29.66 to $31.67, and the maximum will change from $575.35 to $614.35.
Click the link to see the MPF exemption table
