MPF 2027: review the fee on your imports from Mexico

Effective October 1, 2026, the Merchandise Processing Fee (MPF) for formal entries has a USD 34.58 minimum and a USD 670.86 maximum. The rate remains 0.3464%. These are the fiscal year 2027 limits published by CBP in the Federal Register.

If your team priced a shipment from Mexico several weeks ago, check the figures in the estimate. The change may be small on one delivery, but recurring purchases are easier to budget when everyone knows which charges apply and how they were calculated.

How to estimate MPF on a formal entry

For a formal entry subject to MPF, the regulation applies a percentage to the goods' value determined for customs purposes. It also provides exemptions. See 19 CFR 24.23.

The starting calculation is applicable value × 0.003464, subject to the current minimum and maximum. These examples assume an electronic formal entry without an exemption or special treatment:

These are arithmetic illustrations using the cited rate and limits. The applicable value and treatment must be checked against the entry records. This table does not estimate total import costs or brokerage services.

Are goods shipped from Mexico exempt?

The regulation provides an exemption for goods that qualify under USMCA, subject to the applicable conditions. Departure from Mexico alone does not establish eligibility. Review the goods' origin and supporting records before deciding how the entry should be treated. Source: 19 CFR 24.23(c)(3).

Before budgeting zero MPF, ask the person responsible for the entry to confirm the treatment and the evidence supporting it. Revisit the question when suppliers, materials or manufacturing processes change.

Consider a Mexican distributor reselling equipment manufactured in another country to a U.S. buyer. The seller's address and the truck's departure point do not settle the origin analysis. Share technical and production information with the team reviewing eligibility.

What a useful customs quote should show

Ask for a breakdown that lets purchasing compare the same scope across providers:

• Government charges included and the assumptions used to calculate them.
• Fees for preparing and coordinating customs clearance.
• Transportation and handling included in the proposed route.
• Planned storage and what happens if the delivery date changes.
• Additional services that would need a separate quote.

Each amount should identify its currency and what it covers. Also confirm which costs belong to the buyer and which belong to the seller under the agreed commercial terms. That prevents purchasing and sales from working with different versions of the budget.

For recurring shipments, keep the dated estimate with its product description and route. When value, origin or delivery terms change, use it as a starting point and request an update. An old quote is useful context, but its assumptions need to match the next transaction.

Two questions before approving a shipment

Is MPF the same as a customs broker's fee?

MPF is a CBP charge. Brokerage fees cover the services agreed with your provider. Ask for separate line items so you can understand what you are paying for.

Can this calculation tell me my total import cost?

No. It checks one charge under the assumptions above. A shipment estimate also needs the product, value, origin, destination, delivery terms and services required.

Use those details to request a quote for your shipment. We can discuss U.S. customs coordination and logistics between Mexico and Texas. The quote form guides you through the shipment information we need to review.

Reviewed October 2, 2026. These examples do not replace the assessment of charges for a specific entry.