CBP Lists FTA and Trade Preference Program MPF Exemptions, Etc.
CBP posted a table, dated Feb. 23, 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.
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How MPF is Treated by Various FTAs/Trade Preference Programs
The following table highlights CBP's information on how the MPF is treated by various programs. CBP notes TPL goods are never exempt (see CBP's table for citation and notes for each country and a list of countries eligible:
SPI Can be Used to Claim MPF Exemption for Unconditionally Free Goods
CBP has said an importer may use a SPI to claim a MPF exemption on unconditionally free goods (here). A good with a General column duty rate of free will not have an SPI indicator in the Special column of the HTS, because no claim for duty preference is needed. However, the SPI can still be used on the entry summary line to claim the MPF exemption. The good must meet the appropriate rule of origin and all other requirements of the duty preference program being claimed in order to qualify for the MPF exemption.