FY2027 COBRA and MPF fees: amounts required October 1, 2026
CBP Doc. 26-14 adjusts COBRA user fees and MPF limitations for FY2027. Exact Federal Register figures, CPI factors, and what brokers should update before October 1.
CBP's Fiscal Year 2027 inflation adjustment to COBRA customs user fees and Merchandise Processing Fee (MPF) limitations takes effect October 1, 2026. The notice is CBP Dec. 26-14 at 91 FR 48398 (July 31, 2026). Brokerages and IORs should update fee tables, invoices, and ACE entry-summary fee edits before the fiscal-year flip.
The ad valorem MPF rate stays 0.3464%. Only the dollar floors and caps move.
FY2027 fees are required as of October 1, 2026. MPF min $34.58 / max $670.86; rate unchanged at 0.3464%.
Inflation math (for the curious)
Under 19 CFR 24.22(k), CBP compared CPI-U averages for June 2025–May 2026 against June 2024–May 2025 and found a 2.84% year-over-year increase (above the 1% trigger). The factor applied to base fees and limitations is 38.222%; the percentage change from the FY2014 base year to the current year is 38.322%. Adjusted amounts below are required as of October 1, 2026.
MPF and entry-related fees (19 CFR 24.23)
MPF maximum: $670.86
Ad valorem rate: 0.3464% (unchanged)
Manual entry/release surcharge: $4.15
Informal automated (not prepared by CBP): $2.77
Related informal fees in the same table: manual/not prepared by CBP $8.30; manual/prepared by CBP $12.45. Express consignment / centralized hub per-waybill fee: $1.38.
Arrival, mail, and broker permit fees (19 CFR 24.22)
- Commercial vessel arrival: $604.47 (calendar-year maximum $8,237.06).
- Dutiable mail: $7.61.
- Customs broker permit user fee: $190.88.
- Commercial truck arrival (CBP fee only): $7.60. The FR footnote adds the FY2027 USDA APHIS AQI fee of $14.50 separately, for a Single Crossing Fee of $22.10 when both apply.
Do not invoice $7.60 as the all-in truck crossing cost. CBP collects AQI on behalf of USDA. After eighteen Single Crossing Fees are paid and used for a VIN in a DTOPS account in a calendar year, subsequent single crossings in that year collect only the $14.50 AQI fee (CBP's $7.60 drops off for the rest of the year).
What to update before October 1
- Entry-summary fee calculators and broker invoice templates for MPF min/max and the manual surcharge.
- Informal and mail fee schedules used by low-value / postal teams.
- Vessel, truck, and broker-permit billing tables tied to 19 CFR 24.22.
- Confirm your ABI/ACE software vendor has loaded FY2027 amounts; CBP maintains the adjusted tables on cbp.gov for convenience alongside the Federal Register notice.
- FY2027 COBRA/MPF adjustments are required as of October 1, 2026 (CBP Doc. 26-14, 91 FR 48398).
- MPF: min $34.58, max $670.86; ad valorem 0.3464% unchanged.
- Manual surcharge $4.15; informal automated $2.77; dutiable mail $7.61; broker permit $190.88; commercial vessel arrival $604.47.
- Commercial truck CBP fee $7.60 plus separate AQI $14.50 when applicable.
- CPI factor math in the notice: 38.222% adjustment factor / 38.322% base-year change; primary source is the Federal Register notice.
- Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP Doc. 26-14, 91 FR 48398) · Federal Register / U.S. Customs and Border Protection
This article is for general information and is not legal or tax advice. Drawback eligibility depends on your specific facts, and final refunds are determined by CBP at liquidation. Consult a licensed customs broker or attorney for your situation.