CBP Announces Format Change for Reporting MPF Changes on the Reconciliation Spreadsheet
U.S. Customs and Border Protection (CBP) has issued an ABI administrative message announcing a change in format on the Automated Commercial System (ACS) Reconciliation Prototype Line Item Spreadsheet for reporting changes in the merchandise processing fee (MPF).
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(A Reconciliation entry is composed of three parts: a paper copy of the Header, the Automated Broker Interface (ABI) transmission of the entry including the Association File of underlying entries, and a summarized Line Item Spreadsheet (which must be presented via one hard copy and on two floppy disks in commercial spreadsheet format).)
According to CBP sources and the ABI administrative message, importers and filers submitting either Entry-by-Entry or Aggregate Reconciliations should include the following statement in the comment box on the Reconciliation Line Item Spreadsheet, to indicate when the total MPF change is affected by minimum and maximum payments on the underlying entries:
"The MPF has been calculated on an entry-by-entry basis and has been affected by maximum and minimum MPF limits. The total change in MPF has been prorated through the lines with MPF on the spreadsheet. The documentation is available to Customs upon request."
CBP also notes that the total MPF change should be prorated through the Line Item Spreadsheet to reflect the total MPF change reported on the ABI transmission of the Reconciliation entry.
CBP sources note that this is not a change in the way that MPF changes are calculated. However, this ABI message does provide the language that should be used in the comment box on the Line Item Spreadsheet and reminds Reconciliation filers that the total MPF change should be prorated through the Line Item Spreadsheet.
CBP contact - Richard Wallio (202) 927-9704
CBP ABI message (Adm: 04-0244, dated 02/20/04, available via email or fax by emailing staff@brokerpower.com.