CBP Lists FTA and Trade Preference Program MPF Exemptions, Etc.
U.S. Customs and Border Protection posted a table and memorandum providing information on whether the Merchandise Processing Fee is paid, or exempt from payment, for goods entered under free trade agreements or trade preference programs.
The following table highlights CBP's information on how the MPF is treated by various FTAs/TPPs (see CBP's table for citation and notes for each country and a list of countries eligible under each TPP/FTA):
Program | SPI | Country | MPF | |
Notes (TPL goods are never exempt) | ||||
4 | CAFTA-DR | P, P+ | El Salvador, Guatemala, Honduras, Nicaragua, Dominican Republic, Costa Rica | |
Exempt | Per 19 CFR 24.23(c)(9) | |||
8 | NAFTA | CA MX | ||
Canada, Mexico | Exempt | Per 19 CFR 24.23 (c)(3). However, E criterion goods (Annex 308.1) are not exempt unless eligible to be marked as products of Canada or Mexico. | ||
12 | QIZ | |||
N | Egypt | Not Exempt | Per 19 CFR 24.23(c) | |
16 | ||||
UKFTA | KR | Korea | Exempt | Per 19 CFR 24.23(c)(12) *(KORUS) |
Program | SPI | Country | |
Notes | |||
4 | CBERA | E | |
Exempt | Exempt irrespective of whether CBERA is claimed, per 19 CFR 24.23(c)(1)(iii). | ||
8 | Freely Associated States (FAS) | ||
Marshall Islands, Micronesia, Palau | Not Exempt | Not exempted by 19 CFR 24.23(c). | |
12 | |||
K | Not Exempt | Not exempted by 19 CFR 24.23(c). |