user fees

(U.S. Customs) Assessments collected by U.S. Customs and Border Protection as part of the entry process to help defray various costs involved in the importation of goods to the United States.
(a) The harbor maintenance fee is an ad valorem fee assessed on cargo imports and admissions into foreign trade zones. The fee is 0.125 percent of the value of the cargo and is paid quarterly, except for imports which are paid at the time of entry. Customs deposits the harbor maintenance fee collections into the Harbor Maintenance Trust Fund. The funds are made available, subject to appropriation, to the Army Corps of Engineers for the improvement and maintenance of U.S. ports and harbors.
(b) The merchandise processing fee (MPF) is 0.21 percent ad valorem on formally-entered imported merchandise (generally entries valued over US $2,000), subject to a minimum fee of $25 per entry and a maximum fee of $485 per entry. On informal entries (those valued at less than $2,000), the MPFs are: $2 for automated entries, $6 for manual entries not prepared by Customs, and $9 for manual entries that are prepared by Customs.

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