August 6th, 2026 – U.S. Customs and Border Protection (CBP) has published its annual inflation adjustment to Customs COBRA user fees for Fiscal Year 2027. The updated fees and limitations become effective October 1st, 2026, and apply to imports processed on or after that date. The annual adjustments are required under the Fixing America’s Surface Transportation (FAST) Act and are based on inflation.
Key Update for Importers – Merchandise Processing Fee (MPF)
For formal entries, the Merchandise Processing Fee (MPF) ad valorem rate remains unchanged. However, CBP has increased the minimum and maximum MPF limitations for FY 2027:
- Minimum MPF: $34.58 (19 U.S.C. § 58c(a)(9)(B)(i); § 58c(b)(8)(A)(i); § 58c(b)(1)(i)(B))
- Maximum MPF: $670.86 (19 U.S.C. § 58c(a)(9)(B)(i); § 58c(b)(8)(A)(i); § 58c(b)(1)(i)(B))
- Informal Entry or Release Fee (Automated and Not Prepared by CBP Personnel): $2.77 (19 U.S.C. § 58c(a)(10)(C)(i); § 58c(b)(2)(i))
These revised limits will apply to qualifying formal customs entries filed on or after October 1st, 2026. Importers should review their landed cost estimates and customs entry budgets to account for the updated MPF limits.
Read the full Federal Register notice here: Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027
