Mexico exemption from collection of merchandise processing fee

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Douglas Meadows
Participant

April 13, 2021 at 2:37 am

Post count: 25

#9779

October 1999 Test Q 10

U.S. Customs has several exemptions for the collection of the merchandise processing fee. Which one of the following statements does NOT qualify for an exemption?

A. Products of beneficiary countries under CBI.
B. Products of least developed countries.
C. Articles for Subheading 9813.00.50.
D. Goods originated in Canada.
E. Goods originated in Mexico.

E 19 CFR 24.23(c)(2)(i) and (ii)

Under the correct regulations cited under 24.23 , I would say there is no correct answer to this question as MPF does not apply to goods originating Mexico. Am I reading that correctly? The quiz review indicated that Mexico does not qualify for an exemption and says E is the correct answer.

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Keymaster

April 18, 2021 at 5:25 pm

Post count: 70

#9825

This question was set in 1999 and the applicable regulations have been amended since then. The current version of § 24.23(c) states as follows:

(3) The ad valorem, surcharge, and specific fees provided for under paragraphs (b)(1) and (b)(2) of this section will not apply to goods originating in Canada or Mexico within the meaning of General Note 12, HTSUS (see also 19 U.S.C. 3332), where such goods qualify to be marked, respectively, as goods of Canada or Mexico pursuant to Annex 311 of the North American Free Trade Agreement and without regard to whether the goods are marked. For qualifying goods originating in Mexico, the exemption applies to goods entered or released (as defined in this section) after June 29, 1999.

There is therefore no correct answer and answer E is outdated as per current regulations.
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