New fiscal-year MPF limits
Formal-entry MPF has a $34.58 minimum and $670.86 maximum; automated informal entries not prepared by CBP cost $2.77. Allocate the shipment fee across units rather than charging the minimum on every item.
Our read
For small imports the minimum is what matters: formal entries valued between $2,500 and about $9,980 all pay $34.58. Spread over 500 units that is $0.07 each; over 100 units it is $0.35. Consolidating goods under one importer into a single entry saves exactly this.
Key dates
- Published
- Takes effect
- We checked the official text
Who is affected
- Sellers importing apparel into the US through formal entry and paying the Merchandise Processing Fee (MPF) face revised minimum and maximum amounts from October 1, 2026.
- The listed $2.77 informal-entry fee applies to automated entries not prepared by CBP personnel; manual filings use different amounts.
- A domestic US delivery does not itself generate MPF under this change. Previously imported inventory has a separate import-cost history.
Run the numbers
| Item | Calculation | Result |
|---|---|---|
| Shipment value | $10 × 500 | $5,000.00 |
| Percentage calculation | $5,000.00 × 0.3464% | $17.32 |
| Apply the minimum | Percentage amount is below $34.58 | $34.58 |
| MPF per unit | $34.58 ÷ 500 | $0.06916, about $0.07 |
What to do
- Confirm the filing method on the entry or carrier invoice before updating your cost sheet: formal, automated informal or manual.
- Calculate MPF once per entry, then allocate by units or customs value instead of charging the minimum to every item.
- Ask the broker to separate government MPF from its service charge, then compare the actual cost of consolidating eligible goods into one entry.
What the official text says
The adjusted amounts of customs COBRA user fees and their corresponding limitations set forth in this notice for Fiscal Year 2027 are required as of October 1, 2026.
Only the limitation is increasing; the ad valorem rate of 0.3464 percent remains the same.