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Short answer: The harbor maintenance fee (HMF, sometimes searched as the “HMF fee”) is a port use fee of 0.125 percent of cargo value, charged under 19 CFR 24.24 when commercial cargo is loaded or unloaded from a commercial vessel at a covered U.S. port. On imports the importer pays it, and it is a separate charge from the merchandise processing fee (MPF), which is 0.3464 percent of value for formal entries under 19 CFR 24.23.
This page explains the rule for laboratory and clinic staff who receive imported equipment, consumables or donated goods by sea. It is general regulatory information, not customs, legal or tax advice; a licensed customs broker applies these rules to a specific entry.
Definition and scope
The regulation defines the fee as a port use fee on commercial cargo. Under 19 CFR 24.24(a), commercial cargo loaded on or unloaded from a commercial vessel is subject to a fee of 0.125 percent (.00125) of its value when the loading or unloading happens at a port within the regulation’s definition, unless an exemption in paragraph (c) or a special rule in paragraph (d) applies. A “port” here is a channel or harbor in the customs territory of the United States that is not an inland waterway, is open to public navigation, and has had federal funds used for construction, maintenance or operation since 1977; the regulation lists the covered ports by code.
Because the trigger is a vessel loading or unloading at a covered port, the fee is tied to waterborne movement. The regulation text speaks of commercial vessels throughout; air freight is not described as a covered movement in it.
How the harbor maintenance fee is calculated and paid
Who pays
The payer depends on the movement. For imports, paragraph (e)(2) makes the importer of the cargo liable at the time of unloading. For domestic vessel movements, paragraph (e)(1) makes the shipper (the person or corporation who pays the freight) liable. For passenger vessels, the operator pays.
The value the fee is based on
For imports, the fee is based on the CBP appraised value of the shipment under 19 U.S.C. 1401a, the same basis used for duty payment. It is collected on all formal entries, including warehouse entries and temporary importation under bond entries, and on admissions into foreign trade zones.
How it is collected
Imports pay the fee through normal CBP collection procedures: the amount is completed on the entry summary (CBP Form 7501 or its electronic equivalent) and added to the normal duty, tax or fee payable at formal entry. Domestic, passenger and foreign-trade-zone payers instead file the Harbor Maintenance Fee Quarterly Summary Report (CBP Form 349). Quarterly payments are due no later than 31 days after the quarter closes, and quarters end on the last day of March, June, September and December. Records are kept for five years.
Special rules
- Under (d)(3), imported shipments eligible for informal entry procedures are not assessed, and domestic shipments valued at $1,000 or less are not assessed.
- Under (d)(4), a quarterly payment is not required if the total value of all shipments assessed in the quarter does not exceed $10,000.
- Under (d)(2), the fee is charged only once on a movement: if it is assessed on loading, the unloading of the same cargo from that vessel is not assessed again.
What are the current rates for HMF and MPF?
HMF is 0.125 percent of cargo value (19 CFR 24.24(a)). MPF on a formal entry is an ad valorem fee of 0.3464 percent of the value of the merchandise, due from the importer of record when the entry summary is presented (19 CFR 24.23(b)(1)(i)(A)). The MPF is limited by a minimum and maximum: the regulation text shows $25 and $485, but states that these dollar amounts are base-year figures adjusted each fiscal year and published by CBP in the Federal Register. For informal entries, 24.23(b)(2) lists flat fees ($2 for automated entries not prepared by CBP, $6 for manual entries not prepared by CBP, and $9 for entries prepared by CBP personnel), also subject to the annual adjustment note. Check the current fiscal-year amounts before budgeting.
HMF versus MPF
| Feature | Harbor maintenance fee (HMF) | Merchandise processing fee (MPF) |
|---|---|---|
| Regulation | 19 CFR 24.24 | 19 CFR 24.23 |
| Rate on a formal import entry | 0.125 percent of value | 0.3464 percent of value |
| Minimum and maximum | None stated in the regulation | Minimum and maximum apply ($25 and $485 base-year amounts, adjusted each fiscal year) |
| What triggers it | Commercial cargo loaded or unloaded from a commercial vessel at a covered port | Merchandise formally or informally entered or released |
| Who pays on imports | The importer | The importer of record |
| Main exemptions | Paragraph (c): bunker fuel and ship’s stores, certain Alaska, Hawaii and possession movements, U.S. government cargo, CBP-certified humanitarian donations, among others | Paragraph (c): chapter 98 articles, goods from listed preference-program countries, mail imports, and goods under listed trade agreements, among others |
Worked example: a hypothetical equipment import
Suppose a clinic imports a formally entered ocean shipment of equipment with an appraised value of $40,000 (a made-up figure for arithmetic only, not a price for any product). HMF at 0.125 percent is $50.00. MPF at 0.3464 percent is $138.56, which falls between the $25 and $485 base-year limits shown in the regulation. Together the two fees add $188.56, before any duty and before broker or carrier charges. Fees are calculated on the appraised value, so a different valuation changes both amounts proportionally. Include them, with duty, in a landed-cost comparison such as the one described in the total cost of ownership for medical equipment.
What are the exemptions from the Merchandise Processing Fee?
Paragraph 24.23(c)(1) says the ad valorem fee, surcharge and specific fees do not apply to: articles in chapter 98 of the Harmonized Tariff Schedule (subject to (c)(2), which keeps the fee on part of the value for subheadings 9802.00.60 and 9802.00.80); products of insular possessions of the U.S.; products of Caribbean Basin Economic Recovery Act beneficiary countries; products of least-developed beneficiary developing countries; and merchandise described in General Note 19 of the HTSUS, merchandise released under 19 U.S.C. 1321, and merchandise imported by mail (other than certain Inbound EMS items formally entered on or after September 3, 2020). Paragraph (c)(3) onward adds further exemptions for goods originating under specified trade agreements and preference programs; the entry’s tariff classification and origin decide whether any applies.
HMF exemptions in detail
Paragraph 24.24(c) lists cargo that is not subject to the HMF: (1) bunker fuel, ship’s stores, sea stores and vessel equipment; (2) fish or other aquatic animal life caught and not previously landed; (3) ferries primarily carrying passengers and their vehicles; (4) certain loadings and unloadings in Alaska, Hawaii and U.S. possessions; (5) commercial vessels whose fuel is subject to the Inland Waterway Fuel Tax; (6) cargo entering in bond for transportation and direct exportation, with stated exceptions for exports to Canada or Mexico; (7) cargo or vessels of the U.S. or its agencies; and (8) cargo owned or financed by nonprofit organizations or cooperatives that CBP certifies as intended for humanitarian or development assistance overseas. For item 8 the regulation says the donated cargo must be certified by CBP, and that after payment a refund may be requested using the Amended Quarterly Summary Report (CBP Form 350).
Where it matters for labs and clinics
- Imported equipment and consumables arriving by sea. The importer named on the entry bears the HMF and MPF. If a supplier or broker quotes delivered terms, the regulation does not say who contractually absorbs the cost; that is a term of the sales agreement and the broker’s billing.
- A zero duty rate is not an exemption. HMF is a port use fee on cargo value and is not tied to the duty rate; only the paragraph (c) exemptions and (d) special rules remove it.
- Bonded shipments. The regulation collects HMF on temporary importation under bond entries too; the customs bond guide explains how bond amounts for such entries are described.
- Donations. Donated cargo owned or financed by a nonprofit falls under the HMF exemption in (c)(8) only if CBP certifies it for humanitarian or development assistance overseas.
- Grant-funded purchasing. Fees on an import add to the acquisition cost of capital equipment; allowability under a given award is decided by the award terms. See also GSA Schedule versus open-market purchasing and Buy American compliance for federally funded equipment.
Common misunderstandings
- HMF and MPF are not the same fee. They have different rates, legal sections, triggers and exemption lists, and an importer can owe one, both or neither.
- HMF is not a customs duty. The regulation treats it as a port use fee, although importers pay it with the entry summary.
- The MPF minimum and maximum are not fixed. The dollar figures in 24.23 are base-year amounts adjusted every fiscal year.
- “Exempt” depends on the movement. An exemption such as in-bond export applies to a defined movement, not to a product category such as medical devices.
FAQ
What is the HMF fee rate?
0.125 percent of the value of the commercial cargo loaded or unloaded at a covered port (19 CFR 24.24(a)).
Who pays the harbor maintenance fee on an import?
The importer of the cargo, with the amount added to the normal duty, tax or fee payable at formal entry processing.
What are the current rates for HMF and MPF?
HMF is 0.125 percent. MPF on formal entries is 0.3464 percent, subject to an annually adjusted minimum and maximum (base-year amounts $25 and $485 in the regulation).
What are the exemptions from the Merchandise Processing Fee?
Chapter 98 articles, products of insular possessions, CBERA and least-developed beneficiary countries, General Note 19 merchandise, 19 U.S.C. 1321 releases, mail imports, and goods covered by trade-agreement exemptions in 24.23(c)(3) onward. The full list is in the regulation.
Sources
- Electronic Code of Federal Regulations, 19 CFR 24.24, Harbor maintenance fee, current through 2026-10-29, date checked 2026-11-01.
- Electronic Code of Federal Regulations, 19 CFR 24.23, Fees for processing merchandise, current through 2026-10-29, date checked 2026-11-01.
