CBP Table: Merchandise Processing Fee and Duty Preference Programs

(CBP)

A Merchandise Processing Fee (MPF) and Duty Preference Programs table is now posted at the following link: here.

This table highlights how MPF is treated by the various duty preference programs. In some cases, a duty preference program claim entitles an importer to an MPF exemption on that entry line.

Please note that an importer may use a Special Program Indicator (SPI) to claim an MPF exemption on unconditionally free goods. A good with a General column duty rate of Free will not have an SPI indicator in the Special column of the HTSUS, because no claim for duty preference is needed. However, the SPI can still be used on the entry summary line to claim the MPF exemption. The good must meet the appropriate rule of origin and all other requirements of the duty preference program being claimed in order to qualify for the MPF exemption.

Questions regarding this message should be directed to Mr. Seth Mazze, International Coordination Branch, at seth.mazze@dhs.gov.