Two fees that add hundreds of dollars to every import shipment — and why most tools ignore them.
When businesses start importing goods into the United States, they quickly learn about customs duties. What they often miss — until their first customs bill arrives — are two additional government fees that apply to virtually every commercial shipment: the Merchandise Processing Fee (MPF) and the Harbor Maintenance Fee (HMF).
These fees are collected by U.S. Customs and Border Protection on top of any applicable duties. They are not optional, they are not negotiable, and they apply regardless of whether your product carries a 0% duty rate. Together, they can add hundreds of dollars to a single shipment, yet the majority of free duty calculators online completely ignore them.
The Merchandise Processing Fee is a user fee charged by CBP to cover the cost of processing formal customs entries. It was established under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) and is codified at 19 USC §58c.
MPF is charged at a rate of 0.3464% of the customs value of the merchandise. The customs value is typically the transaction value — the price paid or payable for the goods when sold for export to the United States, plus certain additions like packing costs and assists.
MPF Rate: 0.3464% of customs value
Minimum: $31.67 per entry
Maximum: $614.35 per entry
The minimum and maximum thresholds are critical. For small shipments under about $9,140, you will always pay the minimum $31.67. For large shipments over about $177,300, you hit the $614.35 cap. This means MPF has a disproportionate impact on smaller shipments — $31.67 on a $3,000 shipment is effectively a 1.06% fee, far higher than the stated 0.3464% rate.
MPF applies to all formal entries — any commercial shipment valued over $2,500. It applies regardless of the transport mode (ocean, air, or land) and regardless of the country of origin. Even duty-free goods under trade preference programs still incur MPF.
Informal entries (shipments under $2,500) are subject to a different, smaller processing fee. Section 321 de minimis shipments (under $800) are generally exempt from MPF.
The Harbor Maintenance Fee funds the Harbor Maintenance Trust Fund, which pays for dredging, maintenance, and improvement of U.S. coastal harbors and channels. It was established by the Water Resources Development Act of 1986.
HMF is charged at a rate of 0.125% of the customs value of the merchandise. Unlike MPF, there is no minimum and no maximum cap. This means HMF scales linearly with shipment value.
HMF Rate: 0.125% of customs value
Minimum: None
Maximum: None (uncapped)
HMF applies only to goods arriving by ocean vessel. Air freight and land (truck/rail) shipments are exempt. This is an important distinction — if you ship by air, you save the HMF entirely. For businesses importing high-value goods by sea, HMF can be significant: a $1,000,000 ocean shipment incurs $1,250 in HMF alone.
Here is how these fees look on shipments of different sizes:
| Customs Value | Transport | MPF | HMF | Total Fees |
|---|---|---|---|---|
| $3,000 | Ocean | $31.67 (min) | $3.75 | $35.42 |
| $25,000 | Ocean | $86.60 | $31.25 | $117.85 |
| $25,000 | Air | $86.60 | $0.00 | $86.60 |
| $100,000 | Ocean | $346.40 | $125.00 | $471.40 |
| $250,000 | Ocean | $614.35 (max) | $312.50 | $926.85 |
| $500,000 | Ocean | $614.35 (max) | $625.00 | $1,239.35 |
For high-value ocean shipments, HMF actually exceeds MPF because HMF is uncapped while MPF caps at $614.35. A $500,000 shipment pays $625 in HMF but only $614.35 in MPF.
The vast majority of free import duty calculators online are designed to do one thing: look up the tariff rate for an HS code. They take your product classification, find the duty percentage, and multiply. This gives you the customs duty amount but ignores MPF, HMF, and other CBP fees entirely.
The result is that importers consistently underestimate their costs. On a $50,000 ocean shipment, the “missing” fees (MPF + HMF) total around $235. Across dozens of shipments per year, this adds up to thousands in unplanned costs.
The LandedCost calculator automatically includes both MPF and HMF in every calculation. It applies the correct rate, enforces the minimum and maximum thresholds for MPF, and only charges HMF on ocean shipments. The result is a complete, accurate landed cost breakdown — not just a duty estimate.
Calculate Your True Import CostMPF is a fee charged by U.S. Customs and Border Protection on all formal entries (shipments over $2,500). It is 0.3464% of the customs value with a minimum of $31.67 and a maximum of $614.35 per entry.
HMF is 0.125% of the customs value charged on goods entering the U.S. by ocean vessel. It funds maintenance of U.S. harbors and ports. Air and land shipments are exempt.
MPF applies to all formal entries regardless of transport mode. HMF applies only to ocean shipments. Both are based on customs value (product value + shipping + insurance).
Most basic duty calculators only look up the tariff rate for an HS code. They do not include the additional CBP fees (MPF and HMF) that are charged on every formal entry, which can add hundreds of dollars to a shipment.