FY27 COBRA user fees are now in effect, changing the amounts brokers, importers, carriers, and passengers may pay for specified customs services. For trade teams, the most consequential updates are the $190.88 Customs Broker Permit User Fee and revised merchandise processing fee limits that must be reflected in entry controls.
What Changed Under the FY27 COBRA Fee Adjustment
Annual inflation adjustments generally apply to customs user fees when the applicable inflation measure exceeds the statutory threshold. For FY27, the relevant CPI-U average increased 2.84 percent, triggering new amounts effective October 1, 2026. The cumulative adjustment from the FY2014 base year is 38.322 percent.
Customs Broker Permit User Fee
The Customs Broker Permit User Fee increased from $185.38 to $190.88. The new amount applies to broker permits issued on or after October 1, 2026, as well as calendar year 2027 annual user fee payments. CBP will announce the CY27 annual payment deadline separately.
Brokerage firms should identify every permit subject to the annual fee, confirm internal responsibility for payment, and update budget forecasts. Although the per-permit increase is only $5.50, the total impact can be more material for organizations maintaining permits across multiple customs districts.
Updated COBRA Fees and Limitations
The principal FY27 amounts include:
| Fee | FY27 Amount |
|---|---|
| Commercial vessel arrival | $604.47; $8,237.06 annual maximum |
| Barge or other bulk carrier arrival | $152.15; $2,074.83 annual maximum |
| Commercial truck arrival, CBP portion | $7.60 |
| Commercial truck single crossing, including AQI | $22.10 |
| Commercial truck annual prepayment, CBP portion | $138.32 |
| Commercial truck annual prepayment, including AQI | $1,008.92 |
| Railroad car arrival | $11.41; $138.32 prepayment |
| Private vessel or aircraft | $38.04 |
| Dutiable mail | $7.61 |
| Commercial vessel or aircraft passenger arrival | $7.61 |
| Passenger arrival from U.S. territories and possessions | $2.67 |
| Customs Broker Permit User Fee | $190.88 |
Organizations responsible for transportation, passenger, or mail transactions should verify that billing tables distinguish the CBP component from associated charges administered for other agencies.
How the New MPF Limits Affect Entry Processing
The merchandise processing fee remains 0.3464 percent of entered value for applicable formal entries. However, the minimum increased to $34.58 and the maximum increased to $670.86 for entries filed on or after October 1, 2026. These limits make the effective date—not merely the shipment or arrival date—an important element of fee calculation.
Entry Summary Logic Must Be Date-Aware
Entry filing systems should select the correct MPF floor and cap based on the relevant filing date. Hard-coded FY26 values can create discrepancies, validation problems, client billing differences, or a need for corrective action after filing.
For many mid-value entries, the adjustment has no effect because the calculated MPF falls between the minimum and maximum. The change is concentrated at the edges: lower-value formal entries are subject to the new $34.58 minimum, while high-value entries cannot exceed the new $670.86 maximum.
Trade teams should test at least three scenarios: an entry below the minimum threshold, an entry within the standard ad valorem range, and an entry above the maximum threshold. Testing should also cover replacement, correction, and entry summary workflows where dates may differ.
Other Entry-Related Fees
The FY27 manual entry or release surcharge is $4.15. Informal entry fees are $2.77 for automated processing, $8.30 for a manual entry not prepared by CBP, and $12.45 for a manual entry prepared by CBP. The express consignment carrier or centralized hub facility fee is $1.38 per waybill or bill of lading, subject to a $0.48 minimum limitation.
Brokers should align these values across entry software, client rate tables, accounting workflows, and internal audit rules. A filing can be technically accurate while still producing a billing error if downstream systems retain obsolete fee schedules.
Drawback, Reconciliation, and Compliance Implications
The FY27 changes extend beyond routine fee administration. Entry data supplies the foundation for drawback claims, reconciliations, post-entry reviews, landed-cost reporting, and client accounting. Incorrect fee classifications can therefore migrate into several downstream compliance processes.
Keep MPF Separate From Refundable Amounts
Standard drawback calculations generally should not treat MPF as a refundable amount. Drawback teams should preserve a clear distinction among ordinary customs duties, eligible taxes or fees, and nonrefundable MPF when designating import entries and calculating potential recovery.
This distinction becomes particularly important when data is imported from broker reports or enterprise resource planning systems that combine duties and fees into a single customs payment field. If MPF is not separately identified, a claim model may overstate estimated drawback, complicate claim review, or create inconsistencies between entry records and accounting data.
The October 1 transition also creates a useful audit point. Teams can compare pre-FY27 and post-FY27 entries to confirm that the correct minimum and maximum were applied and that MPF remained isolated from drawback-eligible calculations.
Strengthen Change Management Across Systems
A reliable implementation should include more than updating one fee table. Brokers and importers should review:
- ACE entry summary transmission logic
- Internal entry audit rules
- Client-facing billing tables
- Landed-cost models and duty accruals
- Drawback import data and refund estimates
- Reconciliation workpapers
- Standard operating procedures and training materials
Ownership should also be explicit. Trade compliance may interpret the effective-date requirements, information technology may update system logic, finance may revise accruals, and brokerage operations may validate filing results. A documented signoff process reduces the likelihood that one environment is updated while another continues using FY26 values.
Because annual COBRA adjustments generally become effective at the start of each fiscal year, firms should establish a recurring September review rather than treat the FY27 change as a one-time project.
- On September 21, 2026, CBP issued CSMS #69847323 confirming the Customs Broker Permit User Fee increase from $185.38 to $190.88 (effective October 1, 2026, for new permits and all CY27 annual payments); the CY27 due date remains unannounced.
- FY27 COBRA adjustments (2.84% CPI-U increase) took effect October 1, 2026, including MPF floor/cap rising to $34.58/$670.86 (ad valorem rate unchanged at 0.3464%); CBP updated ACE CATAIR Entry Summary Create/Update the same day via CSMS #70086122.
- CBP’s customs broker fees webpage was updated September 28, 2026, to reflect the $190.88 permit user fee.
- Trade publications and logistics firms (late September–October 1, 2026) issued reminders that most formal entries see no MPF change (only low-value shipments hit the new $1 minimum increase and high-value ones the ~$19 max increase).
- Practitioner posts on X were limited, consisting mainly of freight forwarders and platforms sharing the September 21 CSMS and October 1 MPF effective date (e.g., Janel Group and Star Asia on Sep 21–22).
Frequently Asked Questions
When Did the FY27 COBRA User Fees Take Effect?
The adjusted fees took effect October 1, 2026, the first day of federal fiscal year 2027. Entry teams should generally apply the new MPF minimum and maximum to entry summaries filed on or after that date, subject to the requirements governing the transaction.
What Is the FY27 Customs Broker Permit User Fee?
The FY27 Customs Broker Permit User Fee is $190.88, up from $185.38. It applies to permits issued on or after October 1, 2026, and to calendar year 2027 annual user fee payments. The annual CY27 payment deadline will be announced separately.
Did the MPF Percentage Change for FY27?
No. The MPF ad valorem rate remains 0.3464 percent. Only the monetary limitations changed: the minimum is now $34.58 and the maximum is $670.86. Consequently, entries whose calculated MPF falls between those limits generally will not experience a fee change.
Is MPF Refundable Through Duty Drawback?
MPF generally should not be included as a refundable amount in standard duty drawback calculations. Claimants and brokers should maintain separate fields for duties, taxes, and fees so the potential drawback calculation does not inadvertently include MPF or another ineligible amount.
What Should Brokers Update for FY27?
Brokers should update entry summary software, fee tables, client billing rules, audit controls, accounting workflows, and broker permit budgets. Testing should verify the MPF minimum and maximum, effective-date logic, informal entry fees, manual processing charges, and any transportation-related COBRA fees handled by the organization.
Does Every Formal Entry Cost More Under the New MPF Limits?
No. The higher minimum affects lower-value formal entries, while the higher maximum affects entries with sufficiently high entered values. Entries whose 0.3464 percent calculation remains between $34.58 and $670.86 generally pay the calculated amount and are not affected by the revised boundaries.
How Stable Software Can Help
Support a Broker-Led Drawback Practice
DrawbackAI is flat-license duty drawback software for U.S. customs brokers. Brokers can white-label the software for importer clients and file claims under their own filer code, preserving control over client service and the filing relationship.
Stable Software charges a flat software license and never takes a percentage of the importer’s refund. That commercial model allows brokers to build a drawback practice without surrendering a share of each recovery to the software provider. Brokerage firms evaluating how to expand drawback services can explore DrawbackAI as part of a broker-led, white-labeled offering.
Resources
| Type | Resource |
|---|---|
| CSMS #69847323, Information on Customs Broker Permit User Fee Changes Effective October 1, 2026 | content.govdelivery.com — 429c91b |
| 91 FR 48398, Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 | federalregister.gov — customs user fees to be adjusted for inflation in fiscal year 2027 |
| 19 CFR 24.22 and 24.23 | ecfr.gov — part 24 |
| CBP user fees page | cbp.gov — user fee table |
