CUSTOMS & TRADE DEFINITION
Merchandise Processing Fee (MPF)
Authoritative Definition
The Merchandise Processing Fee (MPF) is an ad valorem user fee levied by U.S. Customs and Border Protection (CBP) on formal commercial entries (CBP Form 7501). Calculated at 0.3464% of FOB value, subject to a statutory minimum of $32.71 and maximum of $634.62 per entry.
Why It Matters in International Trade
Applies to all formal commercial U.S. imports unless exempted under specific Free Trade Agreements like USMCA.