Duty, MPF and HMF Calculations for the CBLE (FY2027 Figures)
The practical exercise and valuation questions expect you to compute duty and fees by hand. The rules below are from 19 CFR 24.23-24.24 and CBP's fiscal year 2027 fee notice (91 FR 48398, July 31, 2026), as at 12 Oct 2026.
Merchandise processing fee (MPF), formal entries
| Item | FY2027 (from Oct 1, 2026) |
|---|---|
| Rate | 0.3464% of the value of the merchandise |
| Minimum per entry | US$34.58 |
| Maximum per entry | US$670.86 |
Compute 0.3464% of the entered value, then apply the minimum and maximum. Goods originating under USMCA (General Note 11) are exempt (19 CFR 24.23(c)(3)), as are some other categories listed in 24.23(c).
Harbor maintenance fee (HMF)
0.125% of the value of commercial cargo loaded on or unloaded from a commercial vessel at a port subject to the fee (19 CFR 24.24(a)). It applies to ocean shipments, not air or truck.
Worked examples
FY2027 figures
Entered value US$80,000.00, ocean, duty 3.4%: duty US$2,720.00; MPF 0.3464% = US$277.12 (between the minimum and maximum); HMF 0.125% = US$100.00. Total US$3,097.12.
Entered value US$5,000.00, air: MPF 0.3464% = US$17.32, below the minimum, so MPF is US$34.58. No HMF.
Entered value US$400,000.00, truck: MPF 0.3464% = US$1,385.60, above the maximum, so MPF is US$670.86.
Currency conversion
Convert foreign currency at the rate for the date of exportation (19 CFR 159.32, which applies 19 CFR 152.1(c)), using the certified rates under 19 CFR Part 159, Subpart C.
Frequently asked questions
What is the MPF rate?
0.3464% of value, minimum US$34.58 and maximum US$670.86 per formal entry from October 1, 2026 (19 CFR 24.23; 91 FR 48398).
Does HMF apply to air shipments?
No. HMF (0.125%) applies to cargo loaded on or unloaded from commercial vessels at covered ports (19 CFR 24.24).
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