Merchandise Processing Fee (MPF)
Formal and informal entries are subject to a MPF.
For formal entries, the “ad valorem” tax rate is determined by the value of the merchandise. The MPF is 0.3464% of the value of the merchandise, with a minimum charge of $25 and a maximum of $485. The value of the merchandise does not include duties, freight, or insurance charges.
For informal entries, the MPF is a flat rate. The rate can range between $2 and $9 per shipment.
Harbor Maintenance Fees (HMF)
Goods imported via ship are subject to a HMF. The fee is 0.125% of the value of goods you’re importing via ship. If your goods are mailed or transported via air, they’re not charged for a HMF.
Keep in mind: goods traveling on a ship can be charged both an HMF and MPF.