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Merchandise processing fee
0.3464% of value, then held between the fiscal-year minimum and maximum.
Worked example
A formal entry has a total entered value of $60,149.58. The MPF rate is 0.3464%, with a minimum of $34.58 and a maximum of $670.86 for fiscal year 2027 (October 1, 2026 to September 30, 2027). What MPF is due?
- Entered value
- $60,149.58
- MPF rate
- 0.3464%
- Minimum / maximum
- $34.58 / $670.86
- 0.3464% x $60,149.58 = $208.36.
- That falls between the minimum and maximum, so the MPF is $208.36.
- The $25 and $485 printed in 19 CFR 24.23 are base amounts; CBP adjusts them each fiscal year (CBP Dec. 26-14, 91 FR 48398 (July 31, 2026)).
Answer: $208.36
Where it comes from: 19 CFR 24.23(b)(1)(i)(A), 19 CFR 24.23(b)(1)(i)(B)
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