| Title: | DUTY AND MPF RATES1995 |
|---|---|
| Date: | 1994-12-22 |
| To: | abi |
| Links: | previous, next |
TO : ALL ABI BROKERS.
FROM : RAYMOND ZZ-JANISZEWSKI
SUBJECT : DUTY AND MPF RATES
DATE : 12/21/94
9435501
DECEMBER 21, 1994
CATEGORY: DUTY RATES CO:TO:E:E BK
TO: ALL ASSISTANT REGIONAL COMMISSIONERS (OPERATIONS),
REGIONAL DIRECTORS FOR COMMERCIAL OPERATIONS, DISTRICT
DIRECTORS
FROM: DIRECTOR
OFFICE OF TRADE OPERATIONS
RE: YEAR-END DUTY RATES AND MPF RATES
PASS TO: IMPORT SPECIALISTS, ENTRY SPECIALISTS, INSPECTORS, AND
OTHER INTERESTED PARTIES SUCH AS BROKERS AND IMPORTERS
THE PURPOSE OF THIS MESSAGE IS TO FURTHER EXPLAIN ISSUES WHICH
MAY ARISE AT THE YEAR-END. THESE ISSUES ARE WHICH RATE OF DUTY
AND WHICH MPF RATE APPLIES GIVEN THE VARIOUS SCENARIOS WHICH CAN
OCCUR.
THE INCREASED RATE OF MPF APPLIES TO MERCHANDISE ENTERED OR
WITHDRAWN FROM WAREHOUSE FOR CONSUMPTION ON OR AFTER 1/1/95.
THEREFORE, MERCHANDISE WITH A DATE OF ENTRY OR WITHDRAWAL FOR
CONSUMPTION PRIOR TO 1/1/95 WILL BE SUBJECT TO THE LOWER RATE OF
MPF. MERCHANDISE WITH A DATE OF ENTRY OR WITHDRAWAL FOR
CONSUMPTION ON OR AFTER 1/1/95 WILL BE SUBJECT TO THE HIGHER RATE
OF MPF.
THE APPLICABLE RATE OF DUTY WILL BE DETERMINED IN ACCORDANCE WITH
19 CFR 141.69. REFER TO CUSTOMS MESSAGE "YEAR END ID PROCEDURES"
#943490201 DATED DECEMBER 15, 1994 FOR FURTHER INFORMATION ON
DETERMINING THE APPLICABLE RATE OF DUTY.
IMPORTERS MAY CHOOSE TO OBTAIN RELEASE UNDER ENTRY OR IMMEDIATE
DELIVER PROCERURES IN ORDER TO ESTABLISH A DATE OF ENTRY WHICH
WILL BE MOST BENEFICIAL TO THEM. BASED ON THE LANGUAGE IN THE
IMPLEMENTING LEGISLATION IT IS NOT POSSIBLE TO STRUCTURE A
TRANACTION TO OBTAIN BOTH THE LOWER RATE OF MPF AND THE GATT DUTY
RATE.
ADDITIONALLY, THE BLANKET ID AUTHORITY GRANTED BY HEADQUARTERS
DOES NOT APPLY TO QUOTA CLASS MERCHANDISE.
QUESTIONS ON THESE INTERIM PROCEDURES CAN BE ADDRESSED BY THE
ENTRY OPERATIONS BRANCH AT (202) 927-2148, 927-1082, OR 927-0457.
PHILIP METZGER