US Import Fees Explained: MPF, HMF, and Duty Rates in 2026
Import duty is just the beginning. Learn about the 'Hidden Fees' of US Customs—Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF)—and how to calculate your true landed cost.
Posted by
WesleyRelated reading
Customs Bond Guide 2026: Do You Need a Continuous or Single Entry Bond?
Confused by customs bonds? If your imports exceed $2,500, you need one. Learn the difference between Single Entry and Continuous Bonds to save money and speed up clearance.
DDP vs DDU: Who Pays the Bill? The Ultimate Guide for Cross-Border Sellers in 2026
With De Minimis gone, the choice between DDP and DDU is no longer just about logistics—it's about customer retention. Learn which Incoterm protects your conversion rate and why 'Duties Unpaid' is a business killer in 2026.
The 2026 Import Audit Wave: Why CBP is Targeting Small E-commerce Sellers Now
In 2026, the 'De Minimis' era is officially over, and the CBP has launched a new wave of audits targeting small e-commerce importers. Learn why you are a target and how to survive an audit.
You calculated the tariff. You paid the freight. You thought you knew your profit margin.
Then the bill arrived, and it was $400 higher than expected.
Welcome to the world of Customs User Fees. In 2026, many importers are still surprised to learn that "Duty" is not the only tax they have to pay.
To calculate a true Landed Cost, you need to account for two acronyms: MPF and HMF.
1. MPF (Merchandise Processing Fee)
The CBP charges this fee to process your paperwork. It applies to almost all formal entries (shipments over $2,500), regardless of the mode of transport (Air, Ocean, Truck).
- Rate: 0.3464% of the Customs Value.
- Minimum: $31.67
- Maximum: $614.35
Example: You import $50,000 of electronics by air.
MPF = $50,000 * 0.003464 = $173.20.
Since this is between the min and max, you pay exactly $173.20.
2. HMF (Harbor Maintenance Fee)
This fee is only for Ocean Freight arriving at US ports. It pays for dredging and maintaining the harbors.
- Rate: 0.125% of the Customs Value.
- No Minimum, No Maximum.
Example: You import $50,000 of furniture by sea.
HMF = $50,000 * 0.00125 = $62.50.
Note: Air freight and truck freight are exempt from HMF.
The Total Calculation
So, for that $50,000 sea shipment:
- Duty (assume 10%): $5,000
- MPF: $173.20
- HMF: $62.50
- Total Tax: $5,235.70
That extra $235.70 might seem small, but over 10 containers, it's $2,357 of "unexpected" cost.
Stop letting these fees surprise you. Use a calculator that includes MPF and HMF automatically.
