The Merchandise Processing Fee (MPF) is one of the most important customs charges importers must understand when shipping goods from China to the United States.
Charged by U.S. Customs and Border Protection, the MPF is a customs user fee applied to most imported goods entering the United States. Many first-time importers focus only on tariffs and shipping costs, but overlooking MPF can affect total landed cost calculations and customs compliance.
A BRF Logistics, we help importers manage customs clearance, freight forwarding, duty calculations, and landed cost planning for international shipments from China.
This guide explains:
- What MPF is
- How MPF is calculated
- When MPF applies to China imports
- MPF minimum and maximum limits
- The difference between MPF, tariffs, customs duties, and HMF
- How importers can avoid common customs mistakes
What Is the Merchandise Processing Fee?
The Merchandise Processing Fee (MPF) is a customs processing fee charged by CBP for handling imported cargo entering the United States.
The fee helps fund customs operations such as:
- Cargo processing
- Controlli doganali
- Verifica della documentazione di importazione
- Trade compliance management
- Border enforcement activities
MPF applies to most commercial imports entering the U.S., including:
- Trasporto marittimo
- Trasporto aereo
- Trasporto merci su rotaia
- Truck freight shipments
The fee is typically collected during customs entry processing.
Does MPF Apply to Goods Imported from China?
Yes. MPF generally applies to commercial goods imported from China into the United States.
Whether you import:
- Elettronica
- Mobili
- Macchinari
- Apparel
- Prodotti di consumo
- E-commerce inventory
your shipment will likely be subject to MPF if it enters through formal customs entry procedures.
When MPF Usually Applies
MPF commonly applies when:
- The shipment value exceeds informal entry thresholds
- Cargo requires formal customs clearance
- Goods enter through commercial import channels
Most commercial imports from China fall under formal customs entry requirements.
MPF Calculation for China Imports
MPF for formal entries is calculated based on a percentage of the cargo’s declared customs value.
Standard MPF Rate
For most formal entries:
- MPF = 0.3464% of entered value
However, MPF is subject to:
- Minimum fee limits
- Maximum fee limits
2026 MPF Minimum and Maximum Limits
| MPF Type | Amount |
|---|---|
| Minimum MPF | Approximately US$32 |
| Maximum MPF | Approximately US$634 |
These values may change periodically based on CBP adjustments.
MPF Calculation Example
Imagine an importer purchases goods from China valued at:
- US$20,000
MPF Formula
MPF=20,000×0.003464
Risultato
- MPF = US$69.28
Since the result falls between the minimum and maximum thresholds, the importer pays:
- US$69.28 MPF
Example with Large Shipment
If shipment value equals:
- US$500,000
Formula
MPF=500,000×0.003464
Calculated Amount
- US$1,732
However, because MPF has a maximum limit, the importer only pays the maximum allowed fee.
MPF vs Customs Duties, Tariffs, and HMF
Many importers confuse MPF with other import charges.
These are separate customs-related costs.
MPF (Merchandise Processing Fee)
Charged by CBP for processing imports.
Based On
- Customs entry value
Scopo
- Customs administration and processing
Customs Duties
Customs duties are import taxes based on:
- HTS code classification
- Paese di origine
- Product category
Duty rates vary depending on the imported product.
Section 301 Tariffs on China Goods
Certain Chinese-origin goods may also face:
- Additional Section 301 tariffs
These tariffs are separate from MPF.
Harbor Maintenance Fee (HMF)
HMF applies only to:
- Ocean freight imports entering U.S. ports
Standard HMF Rate
- 0.125% of cargo value
Unlike MPF, HMF applies only to ocean shipments.
Comparison Table
| Tipo di commissione | Applies To | Scopo |
|---|---|---|
| MPF | Most imports | Customs processing |
| Customs Duties | Dutiable goods | Import taxation |
| Section 301 Tariffs | Certain China goods | Trade policy tariffs |
| HMF | Ocean freight only | Harbor maintenance |
Are Any Shipments Exempt from MPF?
Yes. Some shipments may qualify for MPF exemptions.
Common MPF Exemptions
Informal Entries
Low-value shipments below formal entry thresholds may not require standard MPF calculations.
Certain Trade Programs
Some goods imported under special trade agreements or programs may receive exemptions.
Duty-Free Products
Certain low-risk or exempt products may qualify for reduced fees.
However, most commercial imports from China are subject to MPF.
Importers should verify exemptions carefully with customs professionals.
Why MPF Matters for Landed Cost
Many businesses underestimate how customs fees affect total landed cost.
MPF directly impacts:
- Product profitability
- Import budgeting
- Pricing strategy
- Inventory planning
What Is Landed Cost?
Landed cost includes:
- Product cost
- Freight charges
- Dazi doganali
- Tariffs
- MPF
- HMF
- Customs brokerage fees
- Inland transportation
Understanding total landed cost helps importers avoid financial surprises.
Esempio
A shipment from China may include:
- Ocean freight charges
- Dazi all'importazione
- Section 301 tariffs
- MPF
- Harbor Maintenance Fee
- Delivery charges
Ignoring smaller customs fees like MPF can reduce profit margins significantly.
How to Reduce MPF Mistakes Before Shipping
Accurate customs planning helps prevent delays and unnecessary costs.
Use Correct HTS Codes
Improper classification may result in:
- Incorrect duty rates
- Customs audits
- Penalties
Declare Accurate Cargo Value
Underreporting cargo value can trigger customs violations.
Work with Experienced Customs Brokers
Professional customs support reduces compliance risks.
Calculate Total Landed Cost Before Shipping
Importers should estimate:
- Duties
- MPF
- Tariffs
- HMF
- Costi di trasporto
before cargo departs China.
Review Entry Type Carefully
Understanding whether cargo qualifies as:
- Formal entry
oppure - Informal entry
can affect MPF calculations.
Domande frequenti
What does MPF stand for?
MPF stands for Merchandise Processing Fee.
Who charges the MPF?
The fee is charged by U.S. Customs and Border Protection.
Does MPF apply to all China imports?
Most commercial imports from China are subject to MPF.
Is MPF the same as customs duty?
No. MPF is a customs processing fee, while customs duties are import taxes.
Does air freight require MPF?
Yes. MPF can apply to both air freight and ocean freight imports.
Is MPF refundable?
Generally, MPF is non-refundable once customs processing is completed.
What is the MPF maximum fee?
The maximum MPF amount is approximately US$634 for formal entries.
Does MPF apply to informal entries?
Some informal entries may have different fee structures or reduced charges.
Related U.S. Import & Customs Guides
You may also find these import resources useful:
- Customs Bond Guide for Importers
- HS Code vs HTS Code Explained
- ISF Filing Requirements
- Section 301 Tariffs on China Imports
- Customs Clearance Process Guide
- Air Freight vs Ocean Freight
- DDP Shipping from China to USA
- Shipping Cost from China to USA
- Freight Forwarder vs Customs Broker
Need Help Calculating MPF for Your China Import?
Understanding MPF, customs duties, tariffs, and landed costs is essential for smooth importing from China to the United States.
Sito web ufficiale di BRF Logistics prevede:
- Assistenza per lo sdoganamento
- Duty and MPF calculation assistance
- Freight forwarding services
- Ocean and air freight solutions
- Spedizione DDP
- Import consulting
- Servizi logistici porta a porta
Our customs specialists can help you accurately estimate import costs, avoid customs mistakes, and simplify your China-to-USA shipping process.
Contact BRF Logistics today for professional customs and freight support for your next import shipment.
