US Merchandise Processing Fee limits rise on 1 October 2026
For fiscal year 2027 the MPF minimum rises to $34.58 and the maximum to $670.86. The 0.3464% rate and the Harbor Maintenance Fee are unchanged.
Customs duty, VAT/GST and government fees for the United States, United Kingdom, European Union, Canada, Australia and Türkiye, with the tariff changes of 2026 built in.
For fiscal year 2027 the MPF minimum rises to $34.58 and the maximum to $670.86. The 0.3464% rate and the Harbor Maintenance Fee are unchanged.
When the Section 122 surcharge expired on 24 July 2026, new Section 301 duties of 10% or 12.5% took effect on goods from 60 economies, including China, Vietnam, India, Türkiye, the UK and the EU.
Since 1 July 2026, B2C parcels worth up to €150 sent into the EU pay a flat €3 customs duty per item type. The measure runs until July 2028, when normal tariffs take over.
Customs duty will apply to low-value parcels sent to UK consumers from October 2028, six months earlier than first planned. The UK will not copy the EU's interim €3 levy.
The "reciprocal" and fentanyl-related US tariffs imposed under IEEPA are invalid. A temporary 10% global surcharge under Section 122 replaced them from 24 February.
| Destination | Duty base | De minimis | VAT / sales tax |
|---|---|---|---|
| United States | FOB value of the goods | None. The $800 de minimis has been suspended for all countries since 29 Aug 2025. | No federal VAT (state sales tax may apply on resale). |
| United Kingdom | CIF value (goods + freight + insurance) | £135 for customs duty only. VAT is charged from the first pound. The relief is due to end by October 2028. | Import VAT 20% on CIF + duty. |
| European Union | CIF value at the EU border | None since 1 July 2026. B2C parcels up to €150 pay a flat €3 per item type until July 2028; larger shipments pay the normal tariff. | Import VAT at the member state's rate (17–27%) on CIF + duty. |
| Canada | FOB value for duty | CAD 20 for most courier and postal shipments. Courier shipments from the US or Mexico: no duty up to CAD 150 and no tax up to CAD 40. | GST 5%, or HST 13–15% in harmonized provinces, on value + duty. PST/QST may also apply to personal imports. |
| Australia | FOB customs value | AUD 1,000. Below it no duty or border GST is collected, but registered overseas sellers charge 10% GST at checkout. | GST 10% on the value of the taxable importation (customs value + duty + freight + insurance). |
| Türkiye | CIF value | None since 6 Feb 2026. Postal and express parcels up to €1,500 pay a flat 30% (from the EU) or 60% (other countries), +20% for ÖTV list IV goods. | VAT (KDV) 20% (10% or 1% for some goods) on CIF + duty + additional duty + ÖTV. |