Entry / Entry Summary · CBLE study guide
Duty payment, fees & currency
MPF, HMF, user fees, statements, interest, currency conversion.
- 43past questions in CBLE Pass
- ≈2questions on a typical 80-question exam
- 19 CFR Part 24; 159.31-159.38where the rules live
Common traps
Wrong answers on past exams cluster around a few beliefs. Here is each one, and what the rule actually says.
Merchandise processing fee
“MPF is a flat fee, exempt for some goods, or charged at the wrong rate.”
The rule: Formal-entry MPF is 0.3464% of the entered value, subject to a minimum and maximum per entry ($34.58 and $670.86 for FY2027) (19 CFR 24.23(b)(1)).
Remember: 0.3464% within min/max.
19 CFR 24.23(b)
Which FTAs exempt MPF
“Every FTA or preference program exempts the merchandise processing fee.”
The rule: Only the programs listed in 19 CFR 24.23(c) exempt MPF for originating goods: USMCA (GN 11), Israel, Singapore, Chile, Australia, Bahrain, CAFTA-DR, Oman, Peru, Korea, Colombia and Panama. Jordan and Morocco goods still pay MPF.
Remember: Check the 24.23(c) list.
19 CFR 24.23(c)
HMF vs. MPF rates
“The HMF rate is the MPF rate or a larger figure.”
The rule: HMF is 0.125% of value for commercial cargo unloaded at covered ports; MPF is a separate ad valorem fee with a min/max.
Remember: HMF 0.125%.
19 CFR 24.24(a) · 19 CFR 24.23
Exchange rate date
“Currency is converted on the entry, summary, or import date.”
The rule: Foreign currency is converted using rates for the date of exportation.
Remember: Date of exportation.
19 CFR 159.32
MPF on Chapter 98 goods
“All Chapter 98 entries pay MPF.”
The rule: Chapter 98 articles are MPF-exempt except 9802.00.60 and 9802.00.80, where MPF applies to the dutiable portion (24.23(c)).
Remember: Only 9802.00.60/.80 pay MPF.
19 CFR 24.23(c)
Harbor maintenance fee rules
“HMF applies to intraport moves or is paid per entry for FTZ goods.”
The rule: HMF doesn't apply to intraport movements. FTZ admissions pay HMF quarterly. The port list is in 24.24 (24.24(d)–(e)).
Remember: Intraport free; FTZ quarterly.
19 CFR 24.24
Try a past question
October 2026 CBLE, question 79
ABC Company imports a tire cord quality steel wire rod, properly classified under 7213.91.3011, HTSUS. The country of origin is the United Kingdom, and the item is subject to an antidumping duty cash deposit rate of 147.63%. The item is shipped via air to New York, NY and formally entered into U.S. commerce. What is the total amount of fees and estimated duties if the value of the shipment is $53,429.00, the Merchandise Processing Fee is 0.3464% ($33.56 minimum and $651.50 maximum for the applicable fiscal year), and the Harbor Maintenance Fee is 0.125%?
Show the answer and why
A. Incorrect. $185.08 is the MPF alone; add the 147.63% AD deposit ($78,877.23).
B. Incorrect. Arithmetic does not match.
C. Incorrect. $78,877.23 is the AD deposit alone; add the MPF ($185.08).
D. Correct. 7213.91.30 is Free (MFN). AD: $53,429 × 147.63% = $78,877.23. MPF: $53,429 × 0.3464% = $185.08. No HMF for air shipments. Total $79,062.31.
19 CFR 24.23(b)(1) · 19 CFR 24.24(a) · law as of 2026-11-09
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