Tariff WatchTwo federal fees are collected on most imports. Neither is a duty: they are charges for processing an entry and for maintaining ports, and they are reported separately from the tariff.
Merchandise processing fee
0.3464 percent of entered value, capped.
The merchandise processing fee is charged at 0.3464 percent of the entered value on formal entries, under 19 CFR 24.23. It is subject to an annually adjusted minimum and maximum, so the fee on a small entry is the floor and the fee on a large one is the ceiling rather than the ad valorem figure.
Goods originating under the United States-Mexico-Canada Agreement are exempt, as are goods under several other free trade agreements. The exemption follows the preference claim.
Harbor maintenance fee
0.125 percent, vessel entries only.
The harbor maintenance fee is charged at 0.125 percent of the value of commercial cargo loaded or unloaded at a port subject to the fee, under 19 CFR 24.24. It applies to vessel entries only, so an air or truck shipment does not carry it.
There is no minimum and no maximum, and there is no United States-Mexico-Canada Agreement exemption. That asymmetry with the merchandise processing fee is easy to miss.
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