Privileged Foreign Status (PF)

Foreign merchandise for which an application (CF 214) has been made. Under PF status, merchandise is classified and appraised in its condition at the time that the status is elected. PF status must be elected prior to manipulation or manufacture that would effect a change in tariff classification. PF status cannot be abandoned and remains applicable to the merchandise even if changed in form by manipulation or manufacture, except in the case of recoverable waste, as long as the merchandise remains within the purview of the Act. PF merchandise may be exported or withdrawn for supplies, equipment, or repair material of vessels or aircraft without the payment of taxes and duties in accordance with CFR 146.67 and 146.69.