U.S. Customs User Fees to Increase for Fiscal Year 2027

On July 31, 2026, U.S. Customs and Border Protection (CBP) published a Federal Register Notice (FRN) announcing adjustments to certain customs user fees and corresponding limitations established under the Consolidated Omnibus Budget Reconciliation Act (COBRA) for Fiscal Year 2027.

The Merchandise Processing Fee (MPF) is a fee imposed by CBP on the majority of imported goods entering the United States. This fee helps cover the cost of processing merchandise and monitoring Customs trade compliance. The MPF is based on the value of the shipment and is assessed on the CBP Form 7501 — commonly known as the Entry Summary — along with applicable duties and taxes.

Effective October 1, 2026:

• The Merchandise Processing Fee (MPF) ad valorem rate of 0.3464% will NOT change.

• The MPF for formal entries with a merchandise value of $2,500 or more will change.

  • Minimum MPF will be $34.58 (formerly $33.58)

  • Maximum MPF will be $670.86 (formerly $651.50)

• The MPF for informal entries with a merchandise value less than $2,500 will change.

  • A flat fee of $2.77 applies per entry (formerly $2.69)

View the full list of fees that are changing here: Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027

For questions regarding these changes, please contact us at brokerage@junocustoms.com