Guidance issued April 10, 2006 Subject: Monthly Entry for Pipelines.
It has come to the attention of CBP that there are inconsistencies with the processing of monthly entries for pipelines and the collection of related Merchandise Processing Fees (MPF). This guidance is intended to reiterate the correct procedures and to ensure uniform processing of pipeline entries.
Procedures were established for monthly-consolidated entry of non-dutiable merchandise under immediate delivery procedures, including pipeline entries, in a Circular ENT-1-AC issued July 1, 1970 and attachment to the Circular, Monthly Consolidated Entry of Nondutiable Merchandise. In accordance with this guidance, manifests are to be submitted daily, and the monthly entry must be filed within 10 calendar days after the end of the month. In guidance issued on December 22,1992, Requirements for Pipeline Operators, further instruction was provided to field offices regarding entry requirements, including the collection of MPF, for pipeline entries.
The collection of MPF for monthly consolidated pipeline entries is governed by 19 CFR 24.23(d), which allows for the aggregation of the ad valorem fee for each day's importations at an individual port by the same importer and exporter. This regulation provides that the ad valorem rate shall be the lesser of $400.00 for each day's importations, or by applying the ad valorem rate of 0.21 percent, as listed in 19 CFR 24.23(b)(1)(i)(A), to the total value of such daily importations. In accordance with 19 CFR 24.23(d)(2), the MPF is to be paid with interest at the time of presentation of the monthly entry summary.