MANIFEST: A detailed summary of the total cargo of a vessel which is used principally for Customs purposes.
MANIPULATION: An application to manipulate on Customs Form CF3499 to clean, sort, repack or otherwise change in condition (not manufacture) articles that have been entered into a bonded warehouse. (19CFR.19.11)
MANUFACTURER'S EXPORT AGENT: A firm that acts as an export sales agent for several non-competing manufacturers. Business is transacted under the name of the agent firm.
Building or part of a building that is designated by the district director to produce articles in whole or in part of imported materials, while under bond, or of materials subject to internal revenue tax, and intended for exportation without being charged with duty, and without having an internal revenue stamp affixed thereto. (19CFR19.13)
MAQUILADORA: The Maquiladora (or "in-bond" industry) program allows foreign manufacturers to ship components into Mexico duty free for assembly and subsequent re-export.
MARINE INSURANCE: An insurance which will compensate the owner of goods transported overseas in the event of loss which cannot be legally recovered form the carrier.
MARKING (MARKS): Letters, numbers and other symbols placed on cargo packages to facilitate identification.
MARKING (Country of Origin): The requirement for every article of foreign origin (or its container) imported into the U.S. to be marked in a conspicuous place as legible, indelibly and permanently as the nature of the article will permit, in such manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article. (19CFR134.11)
MASTER AIR WAYBILL: An air waybill issued by the originating airline when more than one airline is involved with a shipment, or when a freight forwarder issues a house air waybill.
MATERIALS WAREHOUSE: A warehouse used exclusively for the storage of raw materials.
MERCHANDISE WAREHOUSE: A public warehouse for the storage and distribution of products that do not require refrigeration for their preservation.
MDSE: Merchandise.
M.F.N.: Most favored nation. Preferential duty treatment grated to countries with M.F.N. status.
MITIGATING FACTORS: Factors which, when proven to exist, lessen the severity of a penalty. Such factors include: contributory customs error, cooperation with the investigation, immediate remedial action, inexperience in importing and/or prior good record.
MODEM: A computer attachment that allows the transmission of information over normal telephone lines between computers.
MOTOR CARRIER ACT OF 1980: Legislation deregulating the motor carrier industry. Major provisions include giving carriers the freedom to adjust rates within a "zone of reasonableness" without ICC approval greatly reducing authority of rate bureaus, reducing entry restrictions and barriers allowing for greater competition, and allowing inter-corporate hauling by private carriers. It also allows carriers to have both common and contract authority.
M.P.F.: Merchandise Processing Fee. A fee collected by the U.S. Customs Service representing a service charge for clearing U.S. Customs.
M.R.O.: Maintenance repair, and operating items and supplies. Includes all items used in maintaining, repairing and operating a facility.
M.R.P.: Material requirement planning.
MULTIPLE REGRESSION ANALYSIS: A mathematical technique for identifying variables, defining work content, and explaining how they affect the time to perform a task.