Reminder MPF and COBRA User Fees Are Extended Through March 1, 2005
On November 11, 2003, President Bush signed into law the "Military Family Tax Relief Act of 2003" (Public Law (P.L.) 108-121) which, among other things, extended the Merchandise Processing Fee (MPF, both formal and informal) and the Consolidated Omnibus Reconciliation Act of 1985 (COBRA) user fees through March 1, 2005.
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Specifically, P.L. 108-121 amended 19 USC 58c(j)(3) in order to extend through March 1, 2005 the Customs fees charged under 19 USC 58c(a).
The fees included under 19 USC 58c(a) include (partial list): the MPF (formal and informal); the customs broker permit fee; the fees for the arrival of a commercial vessel, commercial truck, railroad car carrying passengers or commercial freight, private vessels or private aircraft; the fees for the arrival of passengers aboard commercial vessels or commercial aircraft; etc.
(Prior to the enactment of P.L. 108-121, President Bush signed into law legislation on October 1, 2003 (P.L. 108-89) that among other things, extended the MPF and COBRA user fees through March 31, 2004.
See ITT's Online Archives or 10/02/03 news, 03100205, for BP summary of the extension of the MPF and COBRA user fees through March 31, 2004 and U.S. Customs and Border Protection's (CBP's) reinstatement of the MPF (which had expired on September 30, 2003).)
P.L. 108-121 (enacted 11/11/03) available at http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=108_cong_public_laws&docid=f:publ121.108.pdf.