Merchandise Processing Fee: FY2026/FY2027 and Postal Exceptions
MPF depends on entry procedure and date. October 1, 2026 changes the fee schedule; ordinary mail has a general MPF exemption.
Select the actual procedure
The three informal MPF tiers are automated not prepared by CBP, manual not prepared by CBP, and CBP-prepared whether automated or manual. They are not three postal service types. Ordinary mail is generally exempt under 19 CFR 24.23(c)(1)(v); formally entered inbound EMS is an exception.
Fee schedules at the fiscal-year boundary
| Procedure | FY2026 through Sep 30 | FY2027 from Oct 1 |
|---|---|---|
| Informal automated, not CBP-prepared | $2.69 | $2.77 |
| Informal manual, not CBP-prepared | $8.06 | $8.30 |
| Informal CBP-prepared, automated or manual | $12.09 | $12.45 |
| Formal MPF minimum | $33.58 | $34.58 |
| Formal MPF maximum | $651.50 | $670.86 |
| Formal manual surcharge | $4.03 | $4.15 |
| Non-EMS dutiable mail documented by CBP | $7.39 | $7.61 |
| Express facility operator fee per shipment | $1.34 | $1.38 |
| Inbound EMS operator fee | $1.00 | $1.00 |
Formal MPF is 0.3464% of customs value, bounded by the yearly minimum and maximum, with a manual surcharge when applicable. Ordinary mail is generally MPF-exempt; formally entered inbound EMS is an exception. Informal express-facility shipments do not also pay the ordinary informal MPF. Operator fees become a buyer cost only when passed through, and must not be counted twice in a carrier quote.
Customs value controls the threshold
The normal $2,500 informal-entry threshold uses customs value, excluding documented actual international freight. Goods $2,500 plus separate freight $100 do not cross it; $2,500.01 of customs value does. CBP can require formal entry below the threshold, and special entries need separate handling.
Non-EMS dutiable mail charges apply when a CBP officer prepares documentation. EMS does not incur that mail fee. An express facility pays its operator fee; this is not an automatic additional consumer charge. Confirm any pass-through and do not also include it in the carrier quote.
Estimate using an entry date and procedure
Sources and estimate scope
Rules verified 2026-10-02. The calculator supports tariff entry dates 2026-07-24 through 2026-10-02; other dates require a fresh rule check. Product selections are representative, and no FTA preference or special-entry treatment is assumed.
- CBP valuation: actual international freight evidence
- CBP July 2026 duties and product exemptions
- CBP: IEEPA duties ended February 24, 2026
- USITC current HTS and product-specific Section 301 rates
- FY2026 fees · FY2027 fees effective October 1, 2026
- 19 CFR 24.23: MPF and postal exemptions · 19 CFR 24.22: mail/EMS fees
- USPS dutiable-parcel clearance fee
Calculate your landed cost
Duty, MPF, and carrier fees — broken down before you buy.