Form 350 HMF Amended Quarterly Summary Report

Approved OMB No. 1651-0055
Exp. 11/30/2011

1. Identifying Number

DEPARTMENT OF HOMELAND SECURITY

U.S. Customs and Border Protection
HARBOR MAINTENANCE FEE
AMENDED QUARTERLY SUMMARY REPORT

EIN or IRS
Number

CBP
Number

SSN

2. Name of Company or Individual

19 CFR 24.24

4. Identifying Number on Original Report
EIN or IRS Number

CBP Number

3. Complete Mailing Address
SSN

5. Reporting Period of Original Report
Year
6.

(One Quarter Only)

Reason for Amended Report
A.
Correction of Items 1-4

1
B.

2

3

4
C.

Request for a Refund, because:
(1) Calculation/Clerical Error
(2) Duplication of Payment
(3) Misinterpretation of Exemptions
(4) Overvaluation of Shipments
(5) Other (Please Specify)

Remit a Supplement Payment, because:
(1) Calculation/Clerical Error
(2) Omission of Shipments
(3) Misinterpretation of Exemptions
(4) Overvaluation of Shipments
(5) Other (Please Specify)

AMENDED PAYMENT CALCULATIONS
7.
Type of Shipment
With
Class Code

8.
Value of Shipments

A. Domestic Movements

503

B. FTZ Admissions

505

C. Passengers

504

9.
10.
11.
Value of Exemptions
Net Value
HMF Due
(from corresponding
(column 8 less column 9) (multiply the amounts in
col. 10 by appropriate rate)
columns A-D of line 20)

D. Total Values (Total Column 8, 9, & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$

12. Total HMF Due (Total of Lines 11A through 11C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$

13. Previous HMF Paid for this Reporting Period for this type Movement . . . . . . . . . . . . . . . . . . . . . . . . . . .

$

14. A.

Supplemental Payment, If line 12 is greater than line 13, enter difference . . . . . . . . . . . . . . . . . . .
Remit Payment to: CBP, Office of Finance, Revenue Division, 6650 Telecom Drive, Indianapolis, IN 46278

B.

Refund Due. If line 13 is greater than line 12, enter difference. Mail refund request to: CBP, HMF . . . .
Refunds, 6650 Telecom Drive, Suite 100, Indianapolis, IN 46278

ITEMIZATION OF EXEMPTIONS

A. Domestics

B. FTZ(s)

$
$

C. Passengers

D. Total

15. Exempt Port
16. Inland Waterway Fuel Tax
17. Intraport
18. U.S. Mainland/State/Possession/
Territory
19. Other
20. TOTALS (Also enter amounts in
19A thru 15C in 9A thru 9C above.)

$

$

$

$

21. CERTIFICATION
I hereby certify under penalties provided by law that the above information regarding the Harbor Maintenance Fee is complete and accurate to the best
of my knowledge.

Please Sign Here
22. Type or print name of person who prepared this report (if same as block 2,
write "SAME".)

Date
23. Telephone Number

PRIVACY ACT NOTICE: The following information is given pursuant of the Privacy Act of 1974 (Pub. L. 93-579). The disclosure of the social security number is mandatory when
an Internal Revenue Service number is not disclosed whenever an identification number is requested. Identification numbers are solicited under the authority of Excecutive Order
9397 and Pub. L. 99-662. The identification number provides unique identification of the party liable for the payment of the Harbor Maintenance Fee. The number will be used to
compare on this form with information submitted to the Government on other forms required in the course of shipping, exporting, or importing merchandise, which contain the
identification number, e.g., the SED, Vessel Operation Report, to verify that the information submitted is accurate and current. Failure to disclose an identification number may
cause a penalty pursuant to 19 CFR 24.24(h).
PAPERWORK REDUCTION ACT NOTICE: This request is in accordance with the Paperwork Reduction Act. We ask for the information in order to carry out the Harbor
Maintenance Revenue provisions of the Water Resources Development Act of 1988. We need it to ensure that the trade community is complying with this Act, and to allow CBP to
determine if the correct amount of Harbor Maintenance Fee (HMF) is collected. It is mandatory. The estimated average burden associated with this collection of information is 30
minutes per respondent plus 10 minutes recordkeeping depending on individual circumstances. Comments concerning the accuracy of this burden estimate and suggestions for
reducing this burden should be directed to U.S. Customs and Border Protection, Asset Management, Washington, DC 20229, and to the Office of Management and Budget,
Paperwork Reduction Project (1651-0055), Washington, DC 20503.

CBP Form 350 (03/09)

FORM INSTRUCTIONS
(Refer to Customs Publication No. 548, "Preparation of Harbor Maintenence Fee
Forms" for additional instructions; and 19 CFR 24.24.)
The following are specific instructions for most of the items on the form. Items
that have no instructions are self-explanatory. Domestic movements, foreign
trade zone (FTZ) admissions, passengers, or any combination of these, may be
declared on one form provided the name of the company and identifying number
are the same for all movements declared.

Item 1. Identifying Number -Individual summary reports may contain only one
identifying number. This does not preclude filing more than one summary report for
one identifying number. The identifying number must correspond to Item 2, Name
of Company or Individual. Check the appropriate box to indicate the kind of
identifying number being used. Enter the following information:

•
•
•

Domestic Movements - Shipper's Internal Revenue Service (IRS) Number
listed on the Vessel Operator Report (U.S. Army Corps of Engineers Form
3925).
FTZ Admissions - Applicant for Admission to a Foreign Trade Zone's Internal Revenue Service (IRS) Employer Identification Number (EIN).
Passengers--Vessel Operator's Internal Revenue Service (IRS) Employer
Identification Number (EIN).

Item 2. Name of Company or Individual - Enter the following information:

•
•
•

Domestic Movements--Shipper listed on the Vessel Operator Report (U.S.
Army Corps of Engineers Form 3925).
Foreign Trade Zone Admission and/or Status Designation (CBP Form
214 Box 24).
Passengers--Operator of the Passenger Carrying Vessel.

Item 3. Address- Street Address or P.O. Box number, city, state, and zip code
where company or individual may be contacted.

Item 4. Identifying Number Used on the Original Report Previously
Filed-IRS/EIN/SSN - Number used on CBP 349. Check appropriate box to
indicate the kind of identifying number being used.

Item 14A. Supplemental Payment Due - If two types of shipments were included
on the CBP 349 being amended, include only the value and fee for the movement
type being amended. Attach copies of the original support documents that support
the increase. Remit a check or money order payable to the Bureau of Customs and
Border Protection.
Item 14B. Refund Due - If two types of shipments were included on the CBP 349
being amended, include only the value and fee for the type of movement being
amended. Attach a copy of the CBP 349 and the support documentation for the
CBP-349 plus the documents to support the decrease.
ITEMIZATION OF EXEMPTIONS - Only one exemption per movement may be
claimed. (See definition of "movement" in Item 5 of the General Instructions in
Customs Publication No. 548.) Figures inserted in Items 15 through 20 shall
represent quarterly totals.
Item 15. Exempt Port - Total value of shipments, for each type of movement (e.g.,
domestics, FTZ admissions, etc.), loaded and/or unloaded at an exempt port. See
Customs Publication No. 548 "Preparation of Harbor Maintenance Fee Forms" for
list of non-exempt ports.

Item 16. Inland Waterway Fuel Tax - Total value of shipments transported
by vessels using fuel subject to the Inland Waterway Fuel Tax. Applies only to
domestic movements.
Item 17. Intraport - Total value of cargo moved within a single CBP port.
Applies only to domestic movements.

Item 18. U.S. Mainland-State/Possession/Territory - Total value of the
following:

•

Cargo, other than Alaskan crude oil, loaded on a vessel in Hawaii, Alaska, or
Puerto Rico, and unloaded in the state or territory in which loaded.

•

Cargo, other than Alaskan crude oil, transported from the U.S. mainland to
Alaska, Hawaii, Puerto Rico, or the U.S. possessions for ultimate use or
consumption: and/or
Cargo, other than Alaskan crude oil, transported from Alaska, Hawaii, or any
U.S. possession to the U.S. mainland, Alaska, Hawaii, or such possession
for ultimate use or consumption in the mainland, Alaska, Hawaii, or such
possession.
U.S. mainland includes the 48 contiguous states and the District of
Columbia.
The U.S. possessions and territories include the following:
American Samoa
Jarvis Island
Baker Island
Johnston Atoll
Guam
Kingman Reef
Howland Island
Midway
Northern Marianna Islands including:
Rota
Agrihan
Aguijan
Saipan
Guguan
Tinian
Pagan
Palmyra Island
Puerto Rico
U.S. Virgin Islands
Wake Island

•

Item 5. Reporting Period of Original Report Year - Enter the year and
quarter used on CBP 349.

Item 6. Reason for Amended Report - Check appropriate box A, B, or C
and if B or C, the appropriate number under B or C.

•
•

Item 7. Type of Shipment with Class Code - Box D, enter total of columns
8, 9, and 10.

AMENDED PAYMENT CALCULATIONS
Column 8. Value of Shipment - Figures inserted in items 8A through 8C
shall represent quartery total.

•

•
•

(8A) Domestic Movements - Total Value at the time of loading. (Free
Alongside Ship (FAS) value, which includes selling price, inland freight,
insurance, and all other charges to transport the cargo to the dock alongside
the vessel.)
(8B) FTZ Admissions - Total entered value listed on the Application for
Foreign Trade Zone Admission and/or Status Designation (CBP Form 214,
total of Block 21).
(8C) Passengers - Actual charge for transportation paid by the passengers
or the prevailing charge for comparable service if no actual charge is paid.
The HMF is paid only once per journey for each passenger. Crewmembers
are not subject to the HMF.

Column 9. VALUES OF EXEMPTIONS - Exemptions are to be itemized in Items
15 through 20. Totals shall be inserted in Items 9A through 9C.

Column 10. Net Value--Net value shall be calculated by subtracting Items 9A
through 9C from Items 8A through 8C. Enter the total net value in Column 10, Line
D.

Column 11. HMF Due - To calculate the HMF, multiply the amount on Lines
10A, 10B and 10C times the rate in effect for the period being reported. The rate is
0.0004 (.04%) through December 31, 1990 and 0.00125 (.125%) beginning
January 1, 1991.

Item 19. Other - The total value of cargo, for each type of movement, subject to the
following exemptions:

•

Cargo entering the U.S. in-bond for transportation and direct exportation to a
foreign country. (Does not include cargo for which a formal entry or
warehouse entry is filed, or cargo which is admitted into a foreign trade
zone).

•

Fish and other aquatic animal life caught by a vessel, and not previously
landed on shore, regardless of the extent to which it has been processed.

•

Passengers transported on ferries. Ferries are defined as vessels engaged
primarily in the transport of passengers and their vehicles between ports in
the U.S. or between ports in the U.S. and ports in Canada or Mexico. The
vessel must arrive in the U.S. on a regular schedule during its operating
season.

Item 21. CERTIFICATION - Insert signature of shipper, application for FTZ
admission, or operator of passenger carrying vessel.

Item 12. Total HMF Due - Total of Column 11, A through C.
Item 13. Previously Paid Amount - Original amount paid in quarter being
amended.

CBP Form 350 (03/09)