The Merchandise Processing Fee (MPF) is a fee imposed by U.S. Customs on the majority of imports entering the United States. It is calculated as 0.3464% of the declared value stated on the commercial invoice for the imported goods. However, there are minimum and maximum limits in place. The minimum MPF is set at $27.23 per entry, ensuring that even low-value shipments incur a reasonable fee. Conversely, the maximum MPF is capped at $528.33 per entry, preventing excessively high fees for high-value goods. The MPF helps cover the costs associated with processing and inspecting imports, ensuring compliance with customs regulations, and facilitating the flow of trade across U.S. borders.