Form 349 Harbor Maintenance Fee Quarterly Summary Report

Approved OMB No. 1651-0055
Exp. 03/31/2015

DEPARTMENT OF HOMELAND SECURITY

1. Identifying Number

HARBOR MAINTENANCE FEE
QUARTERLY SUMMARY REPORT

2. Name of Company or Individual

U.S. Customs and Border Protection

EIN/IRS Number

CBP Number

SSN

3. Complete Mailing Address

19 CFR 24.24

SEND TO: U.S. Customs and Border Protection

Office of Administration, Revenue Division
6650 Telecom Drive
Indianapolis, IN 46278

4. REPORTING PERIOD
Year
Type of Shipment
With
Class Code

1
2

Quarter

(Select Only One)

5.
Value of
Shipments

A. Domestic Movements
503
B. FTZ Admissions
505
C. Passengers
504
D. Total Column Value
(A, B, & C)
$

Check here if address has changed since last filing.

(January 1st - March 31st)
(April 1st - June 30th)

6.
Value of
Exemptions
(from corresponding
columns A to D of line 15)

3
4

(July 1st - September 30th)
(October 1st - December 31st)

7.
Net Value
(column 5 less
column 6)

8.
HMF Due
(multiply the amounts
in column 7 by
appropriate rate)

$

$

9. Total HMF Due (Total of Lines 8A through 8C) ........................................................................... $
ITEMIZATION OF
EXEMPTIONS
10. Exempt Port

A.
Domestic Movements

B.
FTZ Admissions

C.
Passenger Movements

D.
TOTAL (A, B, & C)

11. Inland Waterway
Fuel Tax
12. Intraport
13. U.S. Mainland-State/
Possession/Territory
14. Other
15. TOTALS (10-14)

(Also enter amounts in
corresponding boxes
above).

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

Date

17. Preparer's Name

18. Phone Number

19. Email Address

20. Fax Number

(country code, if applicable)

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 Executive
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 Resource 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 349 (04/12)

FORM INSTRUCTIONS
(Refer to 19 CFR 24.24 for up-to-date information on the Harbor Maintenance Fee and for a list of updated ports where the fee is applicable.)
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, passenger movements, or any combination of these may be declared on one form provided that the name of
the company and the identifying number are the same for all declared.
Box 1. (Identifying Number) - Individual summary reports should
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 the name in Box 2. Check the appropriate
box to indicate the type of identifying number being used. The
identifying number should correspond to the following:
 Domestic Movements - Shipper’s Internal Revenue
Service (IRS) Number of Social Security Number (SSN) listed
on the Vessel Operation Report (U.S. Army Corps of
Engineers Form 3925).
 FTZ Admissions - Applicant for Admission to a Foreign
Trade Zone’s Internal Revenue Service (IRS) Number, CBP
Number, or Social Security Number (SSN) that corresponds
to the name found in Box 24 of CBP Form 214.
 Passenger Movements - Vessel Operator’s Internal
Revenue Service (IRS) Number, CBP Number, or Social
Security Number (SSN).
Box 2. (Name of Company or Individual) - Enter the following information:
 Domestic Movements - Shipper listed on the Vessel
Operation Report (U.S. Army Corps of Engineers Form 3925).
 FTZ Admissions - Applicant Firm Name listed on the
Application for Foreign Trade Zone Admission and/or Status
Designation Form (CBP Form 214, Box 24).
 Passenger Movements - Operator of the passenger-carrying
vessel.
Box 3. (Address) - Street address or P.O. Box, city, state, and zip code
where company or individual may be contacted.
Box 4. (Reporting Period) - Enter the four-digit year and select the
appropriate quarter. Check only one box. A separate summary report is
required for each quarter reported.
Box 5. (Value of Shipments) - Enter the total value for each shipment
type for the reporting period listed in Box 4. Total column value is
calculated automatically in Box 5D. Values shall include but are not
limited to:
 Domestic Movements (5A) - Total value at the time of
loading. Value shall be 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.
 FTZ Admissions (5B) - Total entered value listed on the
Application for Foreign Trade Zone Admission and/or Status
Designation Form (CBP Form 214, Box 21).
 Passenger Movements (5C) - Actual charge for
transportation paid by the passengers (or the prevailing charge
for comparable service if no actual charge is paid). HMF is paid
only once per journey for each passenger. Crew members are
not subject to HMF.

ITEMIZATION OF EXEMPTIONS
Only one exemption per movement may be claimed. Figures inserted in
Boxes 10 through 15 shall represent quarterly totals. All exemptions are
subject to review and verification by CBP. Supporting documentation
shall be submitted to [email protected] each quarter for all filings that include
exemptions.
Box 10. (Exempt Port) - Total value of all shipments loaded and/or
unloaded at an exempt port. Enter the total value for each type of
movement (domestic, FTZ admission, and/or passenger) in its respective
column. Values will be automatically entered into their respective boxes in
Column 6.
Box 11. (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.
Box 12. (Intraport) - Total value of cargo moved within a single CBP
port. Applies only to domestic movements.
Box 13. (U.S. Mainland/Possession/Territory) - Total value of the
following:
 Cargo, other than Alaskan crude oil, loaded on a vessel in a
port in the U.S. mainland for transportation to Alaska, Hawaii, or
any possession of the U.S. for ultimate use or consumption in
Alaska, Hawaii, or any possession of the U.S.
 Cargo, other than Alaskan crude oil, loaded on a vessel in
Alaska, Hawaii, or any possession of the U.S. for transportation
to the U.S. mainland for ultimate use or consumption in the U.S.
mainland.
 Cargo, other than Alaskan crude oil, loaded on a vessel in
Alaska, Hawaii, or any possession of the U.S. and unloaded in
the state or possession in which loaded.
* U.S. mainland includes the 48 contiguous states and the District
of Columbia.
* The U.S. possessions and territories include the following:
American Samoa
Baker Island
Guam
Howland Island
Jarvis Island
Johnston Atoll
Kingman Reef
Midway

Northern Marianna Islands including:
Agrihan
Aguijan
Guguan
Pagan
Rota
Saipan
Tinian
Palmyra Island
Puerto Rico
U.S. Virgin Islands
Wake Island

Box 14. (Other) - Total value of cargo, for each type of movement,
subject to the following exemptions:

Box 6. (Value of Exemptions) - Exemptions are to be itemized on Lines
10 through 14. Totals will automatically calculate in Boxes 6A
through 6C. Total column value will calculate automatically in Box 6D.

 Cargo entering the U.S. in-bond for transportation and direct
exportation to a foreign country. This does not include cargo for
which a formal entry or warehouse entry is filed or cargo which
is admitted into a Foreign Trade Zone (FTZ).

Box 7. (Net Value) - Net Value is calculated automatically in Boxes 7A
through 7C. The net value is calculated by subtracting Boxes 6A through
6C from Boxes 5A through 5C, respectively.

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

Box 8. (HMF Due) - HMF Due is calculated automatically in Boxes 8A
through 8C. The rate is 0.0004 (0.04%) through December 31st, 1990
and 0.00125 (0.125%) beginning January 1st, 1991.

 Passengers transported on ferries. Ferries are defined as
vessels engaged primarily in the transport of passengers and
their vehicles (if applicable) 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.

Box 9. (Total HMF Due) - Total of lines 8A through 8C. Remit a check or
money order payable to U.S. Customs and Border Protection to the
address on this form or submit the form and payment electronically via
Pay.gov. A valid Pay.gov account must be created by CBP before forms
and payments can be submitted electronically. To request an account,
send an email to [email protected] with the company information and the
contact information for the individual that will be responsible for submitting
the forms and payments.
* Payments must be received no later than 31 days after the close of
the quarter being paid. Failure to submit payments timely will result in
interest assessments on the total amount of the late payment.

Box 16. (Certification) - Preparer should sign and date this form and fill
in Boxes 17, 18, 19, and 20 (if applicable).

CBP Form 349 (04/12)