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Merchandise Processing Fee and Preferential Trade Programs


An updated “Merchandise Processing Fee and Preferential Trade Programs” table highlighting
the treatment of the merchandise processing fee (MPF) by the various preferential trade programs has been posted to the CBP website. It can be accessed here or by searching “MPF” on the website and selecting the corresponding “Smart Link”.

Please note that importers may use a special program indicator (SPI) corresponding to a free trade agreement (FTA) that confers an MPF exemption on unconditionally free goods, even though unconditionally free tariff items do not list an SPI indicator in the Special column of the HTSUS.

In order to qualify for the MPF exemption, the good must meet the corresponding rule of origin and all other requirements of the preferential trade program.

Thank you for your continued support, 



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