# How to allocate MPF per unit

As of 2026-10-23 (USITC HTS 2026 Revision 21), the calculator models MPF at $2.77 per eligible automated informal entry up to $2,500.00. Above that value it uses formal entry, with a $34.58 minimum and $670.86 cap. These fees took effect on 2026-10-01.

https://storecalc.com/en/guides/mpf-per-unit.html

## Where the minimum and cap apply

Formal-entry MPF is value × 0.3464%, bounded by $34.58 and $670.86. Dividing each bound by the rate gives about $9,982.68 where the minimum stops binding and $193,666.28 where the cap begins.

For ocean freight the model adds HMF (Harbor Maintenance Fee) at 0.125% of value. Air and express shipments have no HMF in this model. The MPF cap does not cap HMF.

## Fees per unit at different shipment values

Assume FOB and customs value of $10.00 per unit. Each row is one ocean entry with no MPF exemption. These are MPF and HMF only, excluding duty, freight, brokerage and bond costs. Per-unit fees use four decimal places to show small differences.

Calculate per entry, then divide by units

| Value | Units | Entry MPF | Entry HMF | MPF / unit | MPF + HMF / unit |
| --- | --- | --- | --- | --- | --- |
| $2,400.00 | 240 | $2.77 | $3.00 | $0.0115 | $0.0240 |
| $2,600.00 | 260 | $34.58 | $3.25 | $0.1330 | $0.1455 |
| $5,000.00 | 500 | $34.58 | $6.25 | $0.0692 | $0.0817 |
| $20,000.00 | 2,000 | $69.28 | $25.00 | $0.0346 | $0.0471 |
| $100,000.00 | 10,000 | $346.40 | $125.00 | $0.0346 | $0.0471 |
| $250,000.00 | 25,000 | $670.86 | $312.50 | $0.0268 | $0.0393 |

## Check small orders just above the threshold

Under these assumptions, MPF per unit on the $2,600.00 entry is about 11.5 times that on the $2,400.00 entry. The formal-entry minimum is spread over relatively few units. With mixed SKUs, calculate MPF once per entry and allocate by value, rather than charging the minimum to every SKU.

The $2.77 fee is for automated informal entries not prepared by CBP personnel, not every low-value shipment. Eligibility depends on the goods and entry method, and CBP may require formal entry. The table illustrates the calculator's value-based assumptions; being below the threshold does not guarantee informal entry or duty-free treatment.

[Allocate mixed-SKU entries with the batch tool](../tariff/batch.html)

[Open the duty calculator](../tariff/?item=t-shirt&fiber=cotton&o=china&v=10&q=260)

## Sources and data date

StoreCalc generated this guide on 2026-10-23 using USITC HTS 2026 Revision 21 and its calculators.

MPF parameters use CBP's fee schedule effective 2026-10-01; entry-value bands and HMF follow the site's duty calculator. Amounts are recalculated on every build.

[CBP customs user fees, effective 2026-10-01](https://www.govinfo.gov/content/pkg/FR-2026-07-31/html/2026-15530.htm)

[CBP: duty, taxes and other fees](https://www.help.cbp.gov/s/article/Article-1225?language=en_US)

[CBP: informal entry value limit](https://content.govdelivery.com/accounts/USDHSCBP/bulletins/628f25)