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Practical exercise and valuation questions on the CBLE expect duty and fees worked by hand. Enter an entry to check your working. On the exam, use the fee limits for the fiscal year the question gives.
MPF on a formal entry is 0.3464% of the value of the merchandise, raised to the minimum or cut to the maximum for the fiscal year (19 CFR 24.23(b)(1)(i)). From October 1, 2026 the limits are $34.58 and $670.86 (91 FR 48398). HMF is 0.125% of the value of cargo loaded on or unloaded from a commercial vessel at a covered port (19 CFR 24.24(a)), so air and truck entries pay none.
Forgetting the MPF minimum on a small entry; charging HMF on an air shipment; using the previous fiscal year's limits; and charging MPF on goods that originate under USMCA, which are exempt (19 CFR 24.23(c)(3)).
For study and general guidance only, not legal or customs advice. Figures checked 12 Oct 2026 against 19 CFR 24.23 (MPF), 19 CFR 24.24 (HMF) and 91 FR 48398 (FY2027 fee limits). Rules change; confirm with the source before relying on a result.
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Duty and fee arithmetic shows up in the practical exercise and valuation categories. Practice exam-style questions with worked explanations, free to start.
Start practicing free →Go deeper for the exam: Duty, MPF and HMF calculations for the CBLE.
$34.58 and $670.86 per formal entry, from October 1, 2026 (91 FR 48398). The ad valorem rate stays 0.3464%.
No. HMF applies to cargo loaded on or unloaded from a commercial vessel at a covered port (19 CFR 24.24).
No. Goods originating under General Note 11 (USMCA) are exempt from MPF (19 CFR 24.23(c)(3)).