Harbor Maintenance Fee: Rates, Exemptions, and Compliance Guide for 2026

Imagine your shipment arriving smoothly at a U.S. port after a long sea voyage from Asia, only to face an unexpected charge that inflates your landed costs by hundreds or thousands of dollars. This is the reality for many importers grappling with the Harbor Maintenance Fee (HMF), a mandatory user fee that catches even seasoned logistics professionals off guard. At FreightAmigo Services Limited, we've helped countless clients navigate these hidden costs, ensuring their supply chains remain efficient and predictable. In this comprehensive guide, we break down everything you need to know about harbor maintenance fees, from the current HMF rate to exemptions and payment processes, empowering you to plan with confidence.

Why does this matter now? With global trade volumes rebounding in 2026 and U.S. port congestion easing but costs remaining volatile, understanding HMF—or harbor maintenance fee—is crucial for maintaining competitive margins. Whether you're importing consumer goods, machinery, or bulk commodities, miscalculating this fee can erode profits and disrupt cash flow.

This table highlights HMF alongside related U.S. customs fees, providing immediate context for your total import cost structure. Data sourced from CBP User Fee Table (updated January 22, 2026).

What is the Harbor Maintenance Fee?

The Harbor Maintenance Fee, often referred to as harbor maintenance fees or simply HMF, is a federal user fee established under the Water Resources Development Act of 1986. Codified in 26 U.S.C. 4461 and detailed in 19 CFR 24.24, it generates revenue for the Harbor Maintenance Trust Fund (HMTF). This fund finances the maintenance, operation, and improvement of U.S. ports, harbors, and inland waterways managed by the U.S. Army Corps of Engineers.

At its core, HMF ensures that users of these federally supported navigation channels contribute to their upkeep. It applies to all commercial cargo loaded or unloaded at designated U.S. ports, as well as passengers on cruise vessels. Designated ports include any public navigation feature entering the U.S. customs territory that has received federal funding since 1977 for construction, operation, or maintenance—excluding certain deauthorized sites from before 1985. The full list is outlined in 19 CFR 24.24(d)(1), covering major gateways like Los Angeles, Long Beach, New York/New Jersey, and Savannah.

From our experience assisting Hong Kong-based exporters and global importers, we've seen how HMF impacts supply chains reliant on U.S. markets. For instance, a container of electronics valued at $500,000 incurs an HMF of $625 upon import— a seemingly small percentage that scales quickly with high-value goods.

Current Harbor Maintenance Fee Rate in 2026

The HMF rate remains stable at 0.125% (or 0.00125 ad valorem) of the cargo's value or passenger ticket price. This rate, unchanged since 1987 (T.D. 87-44), was confirmed in the latest CBP User Fee Table (January 22, 2026) and 19 CFR 24.24 (as of April 8, 2026). No adjustments occurred in 2025 or 2026, despite ongoing discussions around HMTF surpluses and FY2026 appropriations.

Calculation Formula: HMF = Cargo Value × 0.00125

• Example 1: $100,000 shipment → HMF = $125
• Example 2: $1,000,000 FCL container → HMF = $1,250
• Example 3: $50 passenger ticket → HMF = $0.06 (often bundled)

For imports, the value is based on the CBP-appraised value under 19 U.S.C. 1401a. Domestic shipments use commercial value declared by the shipper. We've advised clients to factor this into their total landed cost models early, as it directly affects pricing strategies.

This table illustrates scalability, emphasizing why high-volume importers prioritize accurate forecasting.

Who Pays HMF and When Does It Apply?

HMF is collected by U.S. Customs and Border Protection (CBP) in various scenarios:

• Imports: Importer of record pays on the value at the port of unlading for entry into consumption, warehouse, or Foreign Trade Zone (FTZ).
• Domestic Shipments: Shipper pays on commercial value.
• FTZ Admissions: FTZ applicant reports quarterly.
• Passengers: Vessel operator on ticket value (actual or prevailing rate for cruises).

It targets ocean-borne commercial vessels only. Exemptions apply to intraport movements or reloads on the same vessel if already assessed. In HMF customs contexts, non-ocean modes like air or rail (Manifest of Cargo, MOT 10-12) are excluded, per recent CSMS notices.

Our team at FreightAmigo has streamlined this for clients shipping sea freight to the U.S., integrating HMF into comprehensive cost assessments.

Comprehensive List of HMF Exemptions

Navigating exemptions is key to cost optimization. Per 19 CFR 24.24(e), exemptions include:

• Bunker fuel, ship's stores, sea stores, and vessel equipment.
• Fish or aquatic life harvested at sea (not previously landed).
• Passenger/vehicle ferries between U.S. points or to Canada/Mexico.
• Cargo in Alaska, Hawaii, or U.S. possessions loaded for local use or intra-territory (excluding Alaska crude oil).
• Vessels using bunker fuel subject to Inland Waterway Fuel Tax.
• In-bond cargo for direct export (unless Canada/Mexico lacks equivalent).
• U.S. government cargo and vessels.
• Nonprofit humanitarian or development cargo (CBP-certified).
• De Minimis: Informal entries; domestic ≤$1,000; quarterly totals ≤$10,000 (no Form 349 needed).

Refunds for overpayments or exemptions are available within one year using Forms 349/350. We've assisted clients in claiming these, particularly for de minimis shipments and government-related cargo, recovering thousands annually.

HMF Payment and Reporting Processes

Compliance is straightforward but requires diligence:

• Imports: Paid via CBP Form 7501 (entry summary).
• Domestic/FTZ/Passengers: Quarterly via CBP Form 349 (summary) or 350 (amended), due 31 days after quarter-end (March 31, June 30, September 30, December 31). Electronic payment via pay.gov; mail to CBP Revenue Division, Indianapolis.

Records must be kept for 5 years. Recent updates include OMB reinstatement of Forms 349/350 (Federal Register, November 26, 2025; Customs Bulletin Vol. 59, No. 48, December 24, 2025), affecting ~869 businesses with ~1,692 burden hours annually.

To simplify this, we recommend leveraging tools like our Customs Clearance service, which provides AI-driven compliance support, including HMF validation and exemption checks.

This interactive calculator helps estimate total costs, factoring in fees like HMF for U.S.-bound shipments.

Recent Developments in HMF for 2025-2026

As of April 2026, the HMF rate and structure remain unchanged. Key updates:

• HMTF funding debates for FY2026, seeking $3.47B+ utilization of surpluses—no fee impacts.
• Enforcement actions by FMC/CBP on foreign cargo avoidance loopholes (January 2026).
• CSMS #47271263 exempting certain non-ocean MOTs.
• ACE system enhancements for validations.

With HMTF surpluses noted, congressional focus is on data collection rather than rate hikes, providing stability for planners.

How FreightAmigo Helps Manage HMF and Customs Costs

We position ourselves as your partner in U.S. import compliance. Our Duties & Taxes Calculator delivers instant estimates of import duties, taxes, and fees like HMF, allowing precise budgeting. Combined with sea freight quoting, it ensures no surprises.

For example, a client shipping apparel from Hong Kong to New York used our tools to identify de minimis exemptions, saving 15% on fees. Our expertise draws from years of handling U.S.-bound cargo, offering transparent advice grounded in CBP regulations.

Best Practices for HMF Compliance

To minimize risks:

1. Verify port eligibility against 19 CFR 24.24(d)(1).
2. Document values accurately for appraisal.
3. Apply exemptions proactively with CBP certification where needed.
4. Use electronic reporting for efficiency.
5. Retain records 5+ years for audits.

Integrate HMF into ERP systems for real-time tracking, as we do for eCommerce and enterprise clients.

Conclusion

Mastering the Harbor Maintenance Fee—from its 0.125% rate and exemptions to compliance processes—equips your business to handle U.S. imports efficiently. By staying informed on HMF customs requirements and leveraging exemptions, you protect margins in a competitive landscape. At FreightAmigo, we're committed to simplifying this for you. Start with our Instant Quote tool or Duties & Taxes Calculator today to get precise estimates tailored to your needs.