What to Do About US Customs Fees in 2026: Key Adjustments and Declaration Steps
US customs fees require clear steps to understand, calculate, declare, and pay them correctly, especially with FY2026 inflation adjustments and the elimination of the de minimis threshold. Start by reviewing your shipment's value and type to estimate the Merchandise Processing Fee (MPF) at 0.3464% of goods value, with a minimum of $33.58 and maximum of $651.50 effective October 1, 2025 (ghy.com). For low-value imports, duties and fees now apply without prior exemptions. Declare goods accurately via CBP processes, such as affixing CBP Form 255 to packages for unaccompanied articles. Importers and travelers pay fees through CBP-approved methods at entry, while e-commerce buyers should check carrier invoices for collected amounts. Use exemptions where eligible to manage costs legally. These steps, tied to COBRA user fee rules under 19 CFR 24.22 and 24.23, help avoid penalties and surprises.
This guide covers adjustments for US importers, returning travelers, and online shoppers importing goods, focusing on compliance amid recent changes.
Latest US Customs User Fee Adjustments for FY2026
US Customs and Border Protection adjusts certain COBRA user fees annually for inflation, as required by Section 32201 of the FAST Act, which amended section 13031 of COBRA (19 U.S.C. 58c). The Secretary of the Treasury implements these via 19 CFR 24.22 and 24.23, with fees and limitations in Appendices A and B of part 24 updated based on the CPI-U.S. average.
For FY2026, the Federal Register details CBP Dec. 25-10, outlining the process by comparing CPI averages to determine adjustments effective October 1, 2025. This ensures fees reflect economic changes without altering base structures like the MPF rate. Readers should verify the latest via CBP publications, as these updates apply to formal and informal entries alike. Note that specific MPF minimum and maximum figures come from ghy.com; verify with official CBP sources.
These inflation-tied changes maintain fairness in processing costs for all import types, from commercial shipments to personal goods. The adjustments follow a standardized methodology, using CPI-U.S. data to scale fees proportionally each fiscal year.
Merchandise Processing Fee (MPF) Breakdown for 2026 Imports
The MPF applies to most imported merchandise, calculated at 0.3464% of the goods' value, subject to annual adjustments for minimum and maximum limits. For FY2026, effective October 1, 2025, the minimum stands at $33.58 and the maximum at $651.50 (ghy.com).
CBP processes MPF on the customs value of shipments, typically at formal entry for values over certain thresholds or via courier billing for smaller ones. To calculate, multiply your shipment's declared value by 0.3464%, then apply the min/max caps--values below $33.58 default to the minimum, while those exceeding $651.50 cap there. Verify these figures with CBP resources, as they stem from COBRA adjustments under 19 CFR 24.22.
This fee funds processing operations, making accurate valuation key to compliance and cost prediction. For FY2026, the unchanged rate combined with adjusted caps provides predictability, but importers should cross-check non-government sources like ghy.com against official updates.
Impact of the De Minimis Threshold Elimination on Low-Value Shipments
The US eliminated the $800 de minimis threshold on August 29, 2025 (amzprep.com), meaning low-value shipments previously exempt from duties and certain fees now face full customs processing.
E-commerce buyers and small importers should anticipate fees like the adjusted MPF on packages that once qualified for waivers. Carriers often collect these at delivery, with invoices reflecting the new requirements. Plan shipments with this in mind, as informal entry processes still apply but without the prior exemption blanket. Verify details with CBP, given the commercial source of this information.
This change levels the field for domestic goods while increasing scrutiny on direct-to-consumer imports, requiring declaration and payment of applicable duties and MPF (minimum $33.58 for FY2026) even for values under $800.
Declaring Goods and Using Exemptions to Manage Customs Fees
Proper declaration minimizes fees legally through CBP exemptions (cbp.gov). For unaccompanied articles--goods shipped separately from the traveler--use CBP Form 255, Declaration of Unaccompanied Articles. Affix the completed form directly to the package exterior for merchant-held items arriving later.
Steps include:
- Obtain CBP Form 255 from CBP resources.
- Fill in details like article description, value, and traveler information.
- Securely attach it to the outer package before shipping.
- Present at entry or let CBP process upon arrival.
This supports duty-free treatment for eligible personal effects, provided they meet traveler exemptions. Always declare accurately to avoid seizure or fines. These procedures apply regardless of recent changes like de minimis elimination, focusing on personal traveler goods.
How to Choose Your Approach: Fees vs. Declaration Options for Different Shipment Types
Select your customs approach based on shipment value, type, and origin to balance fees and compliance. Pay MPF on valued commercial goods, or use declarations like Form 255 for unaccompanied personal items. For low-value shipments post-de minimis elimination, informal entry with MPF applies, while exemptions may reduce costs for qualifying personal articles.
| Shipment Type/Value | MPF Cost (FY2026) | Declaration Option | When to Use |
|---|---|---|---|
| Commercial >$9,000 | Up to $651.50 max (0.3464% of value) | Formal entry via CBP | High-value imports requiring full processing |
| Low-value post-de minimis (<$800) | Min $33.58 (0.3464% of value) | Informal entry or carrier declaration | E-commerce packages now subject to fees |
| Unaccompanied articles (personal) | Potentially exempt | CBP Form 255 affixed to package | Traveler goods arriving separately |
For low-value shipments, weigh MPF payment against declaration simplicity--e.g., apply the FY2026 minimum if calculation yields less. Personal exemptions suit travelers, while importers favor entry filings. Consult CBP for your scenario and verify metrics from ghy.com and amzprep.com.
FAQ
What are the MPF rates for US imports in FY2026?
The rate remains 0.3464% of goods value, with FY2026 minimum $33.58 and maximum $651.50 effective October 1, 2025 (ghy.com).
How did the de minimis threshold change affect my small package shipments?
Eliminated August 29, 2025 (amzprep.com), it ends the $800 exemption, applying duties and MPF to low-value goods previously waived.
When should I use CBP Form 255 for customs declarations?
Use it for unaccompanied articles shipped separately; affix to the package for merchant-held personal items (cbp.gov).
Are US customs user fees adjusted every year, and how for 2026?
Yes, annually for inflation via COBRA and CPI-U.S., with FY2026 adjustments detailed in Federal Register CBP Dec. 25-10 under 19 CFR 24.22/24.23.
What is the minimum and maximum Merchandise Processing Fee in 2026?
Minimum $33.58; maximum $651.50 for FY2026, effective October 1, 2025 (ghy.com).
Can I avoid customs fees on unaccompanied articles?
Yes, potentially via exemptions with CBP Form 255 affixed, if they qualify as personal effects for travelers (cbp.gov).
Verify your shipment details against current CBP guidance and retain records for any entry.
Published by consumoteca.com.co