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  3. Pipeline Monthly Entry Questions and Answers

Pipeline Monthly Entry Questions and Answers

Policy Questions

Q: What is the effective date of the new CBP policy set in the Headquarters memorandum, dated April 10, 2006?
A: The Headquarters memorandum, dated April 10, 2006, does not establish new policy. It provides clarification of a policy that has been in effect since 1970. Immediate action should be taken to ensure that the Monthly Consolidated Entry program is being administered in accordance with the stated policy.
Q: Does past practice (liquidated entries) and prior inconsistent policy dictate that a grace period should be provided, with the Headquarters memorandum being the start date of the grace period?
A: No. Immediate action should be taken to ensure that the Monthly Consolidated Entry program is being administered correctly.
Q: Which of the three documents (the Circular dated July 1, 1970, the memorandum dated December 22, 1992, or the memorandum, dated April 10, 2006) has precedence?
A: None. The Circular dated July 1, 1970, set the policy to allow for the Monthly Consolidated Entry program. The memorandum dated December 22, 1992, and the memorandum, dated April 10, 2006, provided further clarification of that policy.
Q: What about retroactivity? Is this clarification of policy effective just from the date of the notice? This question chiefly concerns Merchandise Processing Fees (MPF) collection.
A: The focus of the memorandum, dated April 10, 2006, is to clarify policy and ensure uniform processing. Any pending protests regarding these issues should be processed in accordance with the stated policy.

Manifest Questions

Q: Are manifests to be filed daily with CBP?
A: No. The memorandum dated December 22, 1992, states that pipeline operators are not required to file daily manifests. However, they are required to keep and maintain records. These records are to be made available to CBP, upon request (19 U.S.C. 1508, 1509; 19 CFR Part 162).
Q: Who is responsible for providing the manifest to CBP for monthly pipeline entries of natural gas and when should the manifest be filed?
A: The policy set by the Circular dated July 1, 1970, requires that a master manifest consolidating the individual shipments shall be attached to the entry package and should be submitted by the Importer of Record at the time of entry.
Q: What is the format for these manifests?
A: The consolidated monthly manifest is a consolidation of each individual shipment for the month. This may be provided in a spreadsheet.
Q: What specific information needs to be included on the manifest?
A: The information on the manifest, also known as a cargo declaration, should be in compliance with the cargo declaration requirements in 19 CFR 4.7a.
Q: If there is no natural gas imported on a particular day, is the importer required to notify CBP that there is no quantity imported on that date?
A: No.

Entry Questions

Q: When is the consolidated monthly entry due and when is the subsequent entry summary due?
A: The consolidated monthly entry must be filed within 10 calendar days after the close of the preceding calendar month. The entry summary is then due by the 10th business day following the submission of the consolidated monthly entry. This does not preclude the importer from filing entry/entry summary by the 10th business day if they are able to do so.
Q: Is this a new policy that requires Importers of Record to file the monthly entry within 10 calendar days after the close of the preceding calendar month?
A: There has been no change in policy. The policy set by the Circular dated July 1, 1970, requires that the monthly entry must be filed within 10 calendar days after the close of the preceding calendar month.
Q: What if an Importer of Record is unable to timely obtain daily quantities from the pipeline operator and is not able to compile a master manifest and file the monthly entry within 10 calendar days after the close of the preceding calendar month?
A: The Importer of Record must comply with all requirements of the Monthly Consolidated Entry program. This includes the requirement of filing the monthly entry within 10 calendar days after the close of the preceding calendar month. Importers of Record that do not meet all requirements cannot participate in the Monthly Consolidated Entry program. Therefore, Importers of Record that cannot comply with the Monthly Consolidated Entry requirements must follow normal entry procedures and file daily entries for all shipments.

Merchandise Processing Fee (MPF) Questions

Q: The maximum merchandise processing fee (MPF) assessed on a daily entry summary is $497.99. Does this apply to monthly entries?
A: No. Daily MPF for monthly entries is assessed in accordance with 19 CFR 24.23(d). The MPF charged for each day's importations, involving the same importer and exporter and the same port is the lesser of the following:
  • $400.00 for each day's importations, or the amount calculated by applying the ad valorem rate as listed in 19 CFR 24.23(b)(1)(i)(A), to the total value of such daily importations.

Therefore the maximum MPF assessed on a single day's importations involving the same importer and exporter and the same port is $400.00.

The minimum MPF assessed on a single day's importations involving the same importer and exporter and the same port is the ad valorem rate applied to the value of these aggregated importations if and only if this amount is less than $400.

The MPF is paid at the time of presentation of the monthly entry summary. Interest accrues on each day's MPF from the date of importation.
Q: If the daily value of the imported gas meets the informal value requirements, does the informal MPF amount of $2.05 apply?
A: No. MPF for consolidated monthly entries is calculated using the guidelines listed above, according to 19 CFR 24.23(d).

Interest Questions

Q: What is the interest rate applicable from Section 6621 of the Internal Revenue Code?
A: See current interest rates at https://www.irs.gov/ The quarterly rates can be found on the www.irs.gov website by querying “quarterly interest rates for (YYYY)” in the search engine located on the upper right hand corner of the IRS webpage. 
Q: How is the interest to be shown on the CBP Form 7501?
A: Interest is shown on the CBP Form 7501 in the Other Fee Summary for Block 39, using collection code 044.
Q: How is interest calculated on MPF?
A: Interest shall accrue on the fees paid monthly in accordance with section 6621 of the Internal Revenue Code of 1986, 26 USC 6621 can be found on Title 26: United States Code
Last Modified: Mar 06, 2024