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U.S. Customs proposes MPF refund with petroleum drawback claims

U.S. Customs proposes MPF refund with petroleum drawback claims

   The U.S. Bureau of Customs and Border Protection has proposed a regulation to allow the refund of merchandise processing fees in drawback claims for certain finished petroleum derivatives.

   The agency said the proposed rulemaking is “consistent” with a decision in the case of Texport Oil vs. United States, in which the Court of Appeals for the Federal Circuit upheld that MPF could be included in some cases in unused merchandise drawback claims.

   Drawback is a refund of customs duties paid on imported materials that are either exported or used in the manufacturer of exported articles. With appropriate documentation, an exporter can receive up to 99 percent of duties paid. MPF are fees charged and collected for the processing of merchandise that is formally entered or released into the United States.

   The agency will take comments regarding the proposed rulemaking through Dec. 1. For more information, contact William G. Rosoff at (202) 572-8807.