U. S. Customs and border protection



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Merchandise Processing Fee (MPF) Analysis
Office of the Chief Financial Officer
April 2016
U.S. CUSTOMS AND BORDER PROTECTION


Background
Overview of the Merchandise Processing Fee (MPF)

MPF is intended to offset the salaries and other expenses incurred by CBP in the processing of imports and the release of merchandise into the United States

Commodities are exempt from MPF if claimed under certain existing Free Trade Agreements orb bPreferential Trade Agreements

Since 1986, the MPF has been an ad valorem rate, with a minimum and maximum, based on the value of the imported merchandise
2


Entry typecurrent mpf categories and schedule of fees
Purpose of mpf alternatives analysis
Entry summary – fy2015
Mpf tier dollar rate



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