Since Texport Oil Co. v. U.S. decision in 1999, it is an accepted practice for unused merchandise drawback claimants (19 U.S.C. 1313(j)) to request a refund for Merchandise Processing Fee (MPF) in addition to duties. Soon after the decision, CBP posted mechanics of claiming drawback on MPF on its website. As of today, the CBP MPF drawback claim instructions are still available at this link. The MPF claim practice has evolved to be called “MPF Coding Sheet.” Today, it is common for CBP drawback offices to request the coding sheet for MPF.
The “coding sheet” is a separate document. The main purpose of the document is to allocate weighted average breakdown across multiple line items on the entry summary for which the drawback is being claimed. Today, there is still no official CBP form that would fulfill the “coding sheet” mandate. However, there is a form that is generally accepted among drawback practitioners. LawCustoms is happy to share a sample of MPF “coding sheet” used and accepted by at least one CBP drawback office. Please click below to view and download the sample form.