“Customs brokerage fee” is often used as a catch-all for everything that appears around customs clearance. That makes landed-cost models messy because several very different charges can appear on the same statement: private broker service fees, government processing fees, import duty, Harbor Maintenance Fee, duty-advancement or disbursement charges, bonds and other agency costs.
The first step is to separate what the broker charges for its service from what the U.S. government assesses on the entry.
Broker service fee vs government charges
A licensed customs broker is a private service provider. Its entry-preparation or brokerage fee is commercial pricing and can vary by provider, shipment complexity, entry type, account agreement and added services.
CBP, by contrast, collects government duties and user fees. Those amounts follow customs law and published fee schedules rather than the broker’s normal commercial price list.
| Charge | Who receives it? | What drives it? |
|---|---|---|
| Broker entry/service fee | Customs broker | Provider pricing and entry complexity |
| Import duty | U.S. government | HTS classification, value, origin and tariff treatment |
| Merchandise Processing Fee (MPF) | CBP | Entry type and merchandise value, subject to rules/exemptions |
| Harbor Maintenance Fee (HMF) | U.S. government | Certain waterborne commercial cargo |
| Bond cost | Surety/broker or bond provider | Bond type and risk |
| Duty advancement/disbursement | Carrier/broker | Provider advances government money on importer’s behalf |
| Other agency fees | Relevant agency/government | Commodity-specific requirements |
2026 Merchandise Processing Fee
CBP states that the MPF applies to formal and informal entries, subject to exemptions. For fiscal year 2026, the formal-entry MPF is 0.3464% of the value of imported merchandise, with a published minimum of $33.58 and maximum of $651.50. The calculation excludes duty, freight and insurance charges.
Trade-agreement treatment can create exemptions in qualifying cases, so do not hard-code MPF as unavoidable for every import.
Harbor Maintenance Fee
For qualifying waterborne cargo, CBP collects Harbor Maintenance Fee at 0.125% of the value of commercial cargo. CBP notes that HMF is not collected on cargo imported or transported via air.
This is a government user fee, not a broker’s ocean-service fee.
What private brokerage fees can include
Broker invoices vary, but commercial charges may include entry preparation, additional tariff lines, other-government-agency processing, bond arrangement, document handling, post-entry work or duty advancement. Express carriers may use different names for similar services.
Because these are provider-specific, the safest approach is to request the full fee schedule before selecting a broker or door-to-door carrier service.
Worked landed-cost example
Assume an importer has $50,000 of dutiable merchandise arriving by ocean. For illustration, suppose the HTS duty rate is 5% and no special exemption applies.
- Merchandise value: $50,000
- Illustrative duty at 5%: $2,500
- MPF at 0.3464%: $173.20, which is between the 2026 minimum and maximum
- HMF at 0.125%: $62.50
- Broker service fee: provider-specific
- Bond/disbursement/other charges: provider- and entry-specific
The example shows why a quote that says “brokerage: $100” does not mean total customs cost is $100. Government duty and fees remain separate.
Why disbursement fees appear
If a carrier or broker pays duties and taxes to customs before collecting the money from the importer, it may charge for advancing those funds. The commercial name varies—disbursement, advancement, outlay or similar—but economically it is a financing/processing charge layered on top of the government amount.
For high-value imports, importer-controlled payment methods can sometimes reduce unnecessary advancement fees, depending on the broker and account setup.
How to compare brokerage quotes
- Ask for the base entry fee.
- Ask how many tariff lines are included.
- Ask about bond charges.
- Ask about other-government-agency or special filing fees.
- Ask whether duty advancement/disbursement is charged and how it is calculated.
- Separate estimated duty, MPF and HMF from broker revenue.
- Confirm final-delivery and terminal charges are not being labeled as customs fees.
Build the costs into product margin correctly
Duty is often product-specific, while some entry/broker fees are shipment-level costs. Allocating every charge by invoice value can distort SKU margin when products vary greatly in weight or volume.
Use the Freight Cost Allocation Calculator to test value, weight, volume or quantity allocation methods and see Freight Cost Allocation Methods for the tradeoffs.
Common mistakes
- Calling duty a “broker fee.”
- Ignoring MPF and HMF in landed-cost estimates.
- Comparing brokers only on the headline entry fee.
- Not asking about tariff-line charges.
- Letting duty-advancement fees remain hidden inside carrier invoices.
- Using last year’s government fee minimums and maximums without verification.
Frequently asked questions
Does CBP set what a customs broker can charge an importer?
Commercial brokerage service pricing is provider-specific. CBP regulates and licenses customs brokers and separately publishes government fees that it collects.
Is MPF the same as duty?
No. MPF is a customs user fee. Duty is based on the tariff treatment of the merchandise.
Does air freight pay HMF?
CBP states that Harbor Maintenance Fee is not collected on cargo imported or transported by air.
Sources
- CBP: 2026 Merchandise Processing Fee
- CBP: Harbor Maintenance Fee
- CBP: Duties, taxes and other import fees
- U.S. International Trade Administration: Customs brokers
PackToolbox guides are built around stated formulas, practical examples and source checks for changeable carrier, freight and logistics rules. Calculators are planning aids; final requirements should be verified with the relevant carrier or service provider.