The Merchandise Processing Fee (MPF) is a tax that U.S. Customs and Border Protection (CBP) charges on things that are brought into the United States from other countries. It is meant to cover the costs of getting the goods through customs and getting them out of the country. Most of the time, the MPF is based on the cost of the goods being brought in, with a minimum and highest fee cap. It is figured out as a portion of the value you put in for the goods, minus any duty charges. The fee helps pay for CBP’s work, such as inspecting, documenting, and enforcing the rules that make it easier for things to move across the U.S. border. Importers and their customs brokers are responsible for making sure that the MPF is paid correctly for things that are brought into the country.