HTSUS GSN 3(c) - New list of agreements allowing merchandise processing fee (MPF) exemption  

February 6: The Harmonized Tariff Schedule of the United States (HTSUS) General Statistical Note 3(c) has been updated in the 2014 HTSUS to indicate that goods imported under certain agreements are allowed to be imported free of the merchandise processing fee (MPF).

Goods imported under the (1) Civil Aircraft Agreement, (2) Pharmaceutical Agreement, and (3) Intermediate Chemicals for Dyes Agreement—SPI “C,” “K,” and “L,” respectively—that are the product of a country with which the United States has a free trade agreement that provides the MPF exemption can be imported free of merchandise processing fee (MPF) using SPI C#, K#, and L#.


Read text of General Statistical Note (GSN) 3(c) [PDF 27 KB]



For more information, contact a professional with KPMG’s Trade & Customs practice:


Douglas Zuvich

(312) 665-1022


Andrew Siciliano

(631) 425-6057


John L. McLoughlin

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Todd R. Smith

(949) 885-5617


Luis A. Abad

(212) 954-3094


Amie Ahanchian

(202) 533-3247


Or your local KPMG Trade & Customs professional.




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