CSMS 48501903·Operational·June 15, 2021·View on csms.cbp.gov ↗

Drawback: Merchandise Processing Fee (MPF) Apportionment on Exempt Merchandise

Plain-English explanation

CSMS 48501903 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (operational), published on June 15, 2021. It carries the official CBP guidance brokers and importers must follow for the topic — "Drawback: Merchandise Processing Fee (MPF) Apportionment on Exempt Merchandise". CSMS messages are the operational layer between Commerce determinations and at-the-border collections: when Commerce publishes a new rate, scope ruling, or instruction, CBP turns it into a CSMS that ACE/ACS systems and brokers act on.

Message body

Full text as published by U.S. Customs and Border Protection

CSMS #48501903 - Drawback: Merchandise Processing Fee (MPF) Apportionment on Exempt Merchandise U.S. Customs and Border Protection sent this bulletin at 06/15/2021 12:08 PM EDT Cargo Systems Messaging Service CSMS #48501903 - Drawback: Merchandise Processing Fee (MPF) Apportionment on Exempt Merchandise CBP is aware of an ACE programming error that affects MPF apportionment calculations. This error prevents the claimant from correctly apportioning MPF drawback per 19CFR190.51(b)(2) when the designated entry includes merchandise not subject to MPF. Until a fix has been deployed, claimants that receive error code F555 ‘EXCESS MPF CLAIMED’ as a result of this specific programming error should take the following steps to file their claim: 1. All fatal transmission errors other than error F555 must be corrected by the filer. For troubleshooting transmission errors, filers should refer to the following: a. ACE Business Rules (ABR) section 14.5 b. Drawback Error Dictionary found on CBP.gov c. CSMS #44097386 for revenue errors 2. Designated entries that do not fail the validations should be filed normally. 3. Designated entries that receive the subject MPF error should be filed accordingly: a. Submit the claim with MPF apportioned across the entry lines that are subject to the fee; b. Retain a copy of the ACE rejection message that’s limited to fatal error code F555; c. Resubmit the claim without the MPF subject to the error. Upon deployment of the programming fix, eligible claims may be amended (see ABR section 14.13) and the MPF corrected. Claims outside the amendment period may use the copy of the ACE rejection as evidence the MPF drawback claim was filed timely, but rejected in error by CBP; in such cases, CBP will allow the MPF to be amended on the merchandise subject to the programming error. A follow-up CSMS will be issued when the programming fix referenced above has been deployed. Questions regarding this update may be directed to OTDRAWBACK@cbp.dhs.gov Drawback Website: https://www.cbp.gov/trade/programs-administration/entry-summary/drawback-overview Related Message: CSMS#44097386 Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page . You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com . This service is provided to you at no charge by U.S. Customs and Border Protection . Privacy Policy | GovDelivery is providing this information on behalf of U.S. Department of Homeland Security, and may not use the information for any other purposes. Powered by Privacy Policy | Cookie Statement | Help

Frequently asked questions

What is CSMS 48501903?

CSMS 48501903 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "Drawback: Merchandise Processing Fee (MPF) Apportionment on Exempt Merchandise". CSMS bulletins are the operational instructions CBP issues to brokers, importers, and ACE filers covering rate changes, system updates, scope guidance, and other day-to-day customs-operations changes.

When was CSMS 48501903 published?

CBP published CSMS 48501903 on June 15, 2021. The bulletin's instructions are typically operative as of the publication date unless the body specifies a different effective date.

Is the CBP CSMS the legally binding instruction?

Yes — for at-the-border filing and entry collection. CSMS messages translate Commerce's Federal Register determinations into operational CBP instructions that ACE/ACS systems and brokers execute. The Federal Register notice is the underlying legal authority; the CSMS is the operational implementation. Both should be read together when reconciling a rate or scope change.

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