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US CODE Title 19,58c_ Fees for certain customs services.htm
User Fees
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US CODE: Title 19,58c. Fees for certain customs services
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US CODE COLLECTION |  |
| TITLE 19 > CHAPTER 1 > � 58c | Prev | Next |
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� 58c. Fees for certain customs services | |
| Release date: 2003-02-06 | |
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(a) Schedule of fees In addition to
any other fee authorized by law, the Secretary of the Treasury shall
charge and collect the following fees for the provision of customs
services in connection with the following:
(5)
(A)
Subject to subparagraph (B), for the arrival of each
passenger aboard a commercial vessel or commercial aircraft from a place
outside the United States (other than a place referred to in subsection
(b)(1)(A)(i) of this section), $5.
(B)
For the arrival of each passenger aboard a commercial
vessel from a place referred to in subsection (b)(1)(A)(i) of this
section, $1.75 [1] (7)
For each customs broker permit held by an individual,
partnership, association, or corporate customs broker, $125 per year.
(9)
(A)
For the processing of merchandise that is formally
entered or released during any fiscal year, a fee in an amount equal to
0.21 percent ad valorem, unless adjusted under subparagraph (B).
(B)
(i)
The Secretary of the Treasury may adjust the ad
valorem rate specified in subparagraph (A) to an ad valorem rate (but not
to a rate of more than 0.21 percent nor less than 0.15 percent) and the
amounts specified in subsection (b)(8)(A)(i) (but not to more than $485
nor less than $21) to rates and amounts which would, if charged, offset
the salaries and expenses that will likely be incurred by the Customs
Service in the processing of such entries and releases during the fiscal
year in which such costs are incurred.
(ii) In determining the amount
of any adjustment under clause (i), the Secretary of the Treasury shall
take into account whether there is a surplus or deficit in the fund
established under subsection (f) of this section with respect to the
provision of customs services for the processing of formal entries and
releases of merchandise.
(iii) An adjustment may not be
made under clause (i) with respect to the fee charged during any fiscal
year unless the Secretary of the Treasury�
(I) not later than 45 days after
the date of the enactment of the Act providing full-year appropriations
for the Customs Service for that fiscal year, publishes in the Federal
Register a notice of intent to adjust the fee under this paragraph and the
amount of such adjustment;
(II) provides a period of not
less than 30 days following publication of the notice described in
subclause (I) for public comment and consultation with the Committee on
Finance of the Senate and the Committee on Ways and Means of the House of
Representatives regarding the proposed adjustment and the methodology used
to determine such adjustment;
(C)
If for any fiscal year, the Secretary of the Treasury
determines not to make an adjustment under subparagraph (B), the Secretary
shall, within the time prescribed under subparagraph (B)(iii)(I), submit a
written report to the Committee on Finance of the Senate and the Committee
on Ways and Means of the House of Representatives detailing the reasons
for maintaining the current fee and the methodology used for computing
such fee.
(10)
For the processing of merchandise that is informally
entered or released, other than at�
(C)
a small airport or other facility to which section 58b
of this title applies, if more than 25,000 informal entries were cleared
through such airport or facility during the fiscal year preceding such
entry or release, a fee of�
For provisions relating to the informal entry or
release of merchandise at facilities referred to in subparagraphs (A),
(B), and (C), see subsection (b)(9) of this section. (b) Limitations on fees
(1)
(A)
Except as provided in subsection (a)(5)(B) of this
section, no fee may be charged under subsection (a) of this section for
customs services provided in connection with�
(ii) the arrival of any railroad
car the journey of which originates and terminates in the same country,
but only if no passengers board or disembark from the train and no cargo
is loaded or unloaded from such car while the car is within any country
other than the country in which such car originates and terminates;
(2)
No fee may be charged under subsection (a)(2) of this
section for the arrival of a commercial truck during any calendar year
after a total of $100 in fees has been paid to the Secretary of the
Treasury for the provision of customs services for all arrivals of such
commercial truck during such calendar year.
(3)
No fee may be charged under subsection (a)(3) of this
section for the arrival of a railroad car whether passenger or freight
during any calendar year after a total of $100 in fees has been paid to
the Secretary of the Treasury for the provision of customs services for
all arrivals of such passenger or freight rail car during such calendar
year.
(4)
(5)
No fee may be charged under subsection (a)(1) of this
section for the arrival of�
(6)
No fee may be charged under subsection (a)(8) of this
section for the arrival of a barge or other bulk carrier during a calendar
year after a total of $1,500 in fees charged under paragraph (1) or (8) of
subsection (a) of this section has been paid to the Secretary of the
Treasury for the provision of customs services for all arrivals of such
barge or other bulk carrier during such calendar year.
(7)
No fee may be charged under paragraphs (2), (3), or
(4) of subsection (a) of this section for the arrival of any�
that is being transported, at the time of the arrival,
by any vessel that is not a ferry. (8)
(A)
(B)
No fee may be charged under subsection (a)(9) or (10)
of this section for the processing of any article that is�
(C)
For purposes of applying subsection (a)(9) or (10) of
this section�
(i)
expenses incurred by the Secretary of the Treasury in
the processing of merchandise do not include costs incurred in�
(ii) any reference to a manual
formal or informal entry or release includes any entry or release filed by
a broker or importer that requires the inputting of cargo selectivity data
into the Automated Commercial System by customs personnel, except when�
(D)
The fee charged under subsection (a)(9) or (10) of
this section with respect to the processing of merchandise shall�
(ii) except as otherwise
provided in this paragraph, be based on the value of the merchandise as
determined under section 1401a
of this title;
(iii) in the case of merchandise
classified under subheading 9802.00.60 of the Harmonized Tariff Schedule
of the United States, be applied to the value of the foreign repairs or
alterations to the merchandise;
(iv) in the case of merchandise
classified under heading 9802.00.80 of such Schedule, be applied to the
full value of the merchandise, less the cost or value of the component
United States products;
(v)
in the case of agricultural products of the United
States that are processed and packed in a foreign trade zone, be applied
only to the value of material used to make the container for such
merchandise, if such merchandise is subject to entry and the container is
of a kind normally used for packing such merchandise; and
(vi) in the case of merchandise
entered from a foreign trade zone (other than merchandise to which clause
(v) applies), be applied only to the value of the privileged or
nonprivileged foreign status merchandise under section 3 of the Act of
June 18, 1934 (commonly known as the Foreign Trade Zones Act, 19
U.S.C. 81c).
With respect to merchandise that is classified under
subheading 9802.00.60 or heading 9802.00.80 of such Schedule and is
duty-free, the Secretary may collect the fee charged on the processing of
the merchandise under subsection (a)(9) or (10) of this section on the
basis of aggregate data derived from financial and manufacturing reports
used by the importer in the normal course of business, rather than on the
basis of entry-by-entry accounting. (9)
(A)
With respect to the processing of merchandise that is
informally entered or released at a centralized hub facility, an express
consignment carrier facility, or a small airport or other facility, the
following reimbursements and payments are required:
(i)
In the case of a small airport or other facility�
(ii) In the case of an express
consignment carrier facility or centralized hub facility�
(I) an amount, for which the
Customs Service shall be reimbursed under section 1524
of this title, equal to the cost of the services provided by the Customs
Service for the facility during the fiscal year; and
(B)
For purposes of this paragraph:
(i)
The terms �centralized hub facility� and �express
consignment carrier facility� have the respective meanings that are
applied to such terms in part 128 of chapter I of title 19,
Code of Federal Regulations. Nothing in this paragraph shall be construed
as prohibiting the Secretary of the Treasury from processing merchandise
that is informally entered or released at any centralized hub facility or
express consignment carrier facility during the normal operating hours of
the Customs Service, subject to reimbursement and payment under
subparagraph (A).
(ii) The term �small airport or
other facility� means any airport or facility to which section 58b
of this title applies, if more than 25,000 informal entries were cleared
through such airport or facility during the preceding fiscal year.
(10)
(A)
The fee charged under subsection (a)(9) or (10) with
respect to goods of Canadian origin (as determined under section 202 of
the United States-Canada Free-Trade Agreement Implementation Act of 1988)
when the United States-Canada Free-Trade Agreement is in force shall be in
accordance with article 403 of that Agreement.
(B)
For goods qualifying under the rules of origin set out
in section 3332
of this title, the fee under subsection (a)(9) or (10)�
(i)
may not be charged with respect to goods that qualify
to be marked as goods of Canada pursuant to Annex 311 of the North
American Free Trade Agreement, for such time as Canada is a NAFTA country,
as defined in section 3301
(4)
of this title; and
(ii) may not be increased after
December 31, 1993, and may not be charged after June 29, 1999, with
respect to goods that qualify to be marked as goods of Mexico pursuant to
such Annex 311, for such time as Mexico is a NAFTA country.
Any service for which an exemption from such fee is
provided by reason of this paragraph may not be funded with money
contained in the Customs User Fee Account. (c) Definitions For purposes of this
section�
(2)
The term �arrival� means arrival at a port of entry in
the customs territory of the United States.
(d) Collection
(1)
Each person that issues a document or ticket to an
individual for transportation by a commercial vessel or commercial
aircraft into the customs territory of the United States shall�
(2)
If�
(A)
a document or ticket for transportation of a passenger
into the customs territory of the United States is issued in a foreign
country; and
(B)
the fee charged under subsection (a)(5) of this
section is not collected at the time such document or ticket is issued;
the person providing transportation to such passenger
shall collect such fee at the time such passenger departs from the customs
territory of the United States and shall provide such passenger a receipt
for the payment of such fee. (3)
The person who collects fees under paragraph (1) or
(2) shall remit those fees to the Secretary of the Treasury at any time
before the date that is 31 days after the close of the calendar quarter in
which the fees are collected.
(4)
(A)
Notice of the date on which payment of the fee imposed
by subsection (a)(7) of this section is due shall be published by the
Secretary of the Treasury in the Federal Register by no later than the
date that is 60 days before such due date.
(e) Provision of customs services
(1)
Notwithstanding section 1451
of this title or any other provision of law (other than paragraph (2)),
the customs services required to be provided to passengers upon arrival in
the United States shall be adequately provided in connection with
scheduled airline flights at customs serviced airports when needed and at
no cost (other than the fees imposed under subsection (a) of this section)
to airlines and airline passengers.
(2)
(A)
This subsection shall not apply with respect to any
airport, seaport, or other facility to which section 58b
of this title applies.
(B)
Subparagraph (C) of paragraph (6) shall not apply with
respect to any foreign trade zone or subzone that is located at, or in the
vicinity of, an airport, seaport, or other facility to which section 58b
of this title applies. (3)
Notwithstanding section 1451
of this title or any other provision of law�
(A)
the customs services required to be provided to
passengers upon arrival in the United States shall be adequately provided
in connection with scheduled airline flights when needed at places located
outside the customs territory of the United States at which a customs
officer is stationed for the purpose of providing such customs services,
and
(4)
Notwithstanding any other provision of law, all
customs services (including, but not limited to, normal and overtime
clearance and preclearance services) shall be adequately provided, when
requested, for�
(A)
the clearance of any commercial vessel, vehicle, or
aircraft or its passengers, crew, stores, material, or cargo arriving,
departing, or transiting the United States;
(5)
For purposes of this subsection, customs services
shall be treated as being �adequately provided� if such of those services
that are necessary to meet the needs of parties subject to customs
inspection are provided in a timely manner taking into account factors
such as�
(D)
the desirability or unavoidability of late night and
early morning arrivals from various time zones;
(6)
Notwithstanding any other provision of law except
paragraph (2), during any period when fees are authorized under subsection
(a) of this section, no charges, other than such fees, may be collected�
(A)
for any�
(i)
cargo inspection, clearance, or other customs
activity, expense, or service performed (regardless whether performed
outside of normal business hours on an overtime basis), or
in connection with the arrival or departure of any
commercial vessel, vehicle, or aircraft, or its passengers, crew, stores,
material, or cargo, in the United States; (B)
for any preclearance or other customs activity,
expense, or service performed, and any customs personnel provided, outside
the United States in connection with the departure of any commercial
vessel, vehicle, or aircraft, or its passengers, crew, stores, material,
or cargo, for the United States; or
(C)
in connection with�
(i)
the activation or operation (including Customs Service
supervision) of any foreign trade zone or subzone established under the
Act of June 18, 1934 (commonly know [2] as the Foreign Trade Zones Act, 19
U.S.C. 81a
et seq.), or
(ii) the designation or
operation (including Customs Service supervision) of any bonded warehouse
under section 1555
of this title. (f) Disposition of fees
(1)
There is established in the general fund of the
Treasury a separate account which shall be known as the �Customs User Fee
Account�. Notwithstanding section 1524
of this title, there shall be deposited as offsetting receipts into the
Customs User Fee Account all fees collected under subsection (a) of this
section except�
(2)
Except as otherwise provided in this subsection, all
funds in the Customs User Fee Account shall be available, to the extent
provided for in appropriations Acts, to pay the costs (other than costs
for which direct reimbursement under paragraph (3) is required) incurred
by the United States Customs Service in conducting commercial operations,
including, but not limited to, all costs associated with commercial
passenger, vessel, vehicle, aircraft, and cargo processing. So long as
there is a surplus of funds in the Customs User Fee Account, the Secretary
of the Treasury may not reduce personnel staffing levels for providing
commercial clearance and preclearance services.
(3)
(A)
The Secretary of the Treasury, in accordance with
section 1524
of this title and subject to subparagraph (B), shall directly reimburse,
from the fees collected under subsection (a) of this section (other than
the fees under subsection (a)(9) and (10) of this section and the excess
fees determined by the Secretary under paragraph (5)), each appropriation
for the amount paid out of that appropriation for the costs incurred by
the Secretary�
(i)
in�
(II) paying premium pay under
section 267
(b)
of this title, but the amount for which reimbursement may be made under
this subclause may not, for any fiscal year, exceed the difference between
the total cost of all the premium pay for such year calculated under
section 267
(b)
of this title and the cost of the night and holiday premium pay that the
Customs Service would have incurred for the same inspectional work on the
day before August 10, 1993,
(III) paying agency
contributions to the Civil Service Retirement and Disability Fund to match
deductions from the overtime compensation paid under subclause (I),
(ii) to the extent funds remain
available after making reimbursements under clause (i), in providing
salaries for full-time and part-time inspectional personnel and equipment
that enhance customs services for those persons or entities that are
required to pay fees under paragraphs (1) through (8) of subsection (a) of
this section (distributed on a basis proportionate to the fees collected
under paragraphs (1) through (8) of subsection (a) of this section), and
(iii) to the extent funds remain
available after making reimbursements under clause (ii), in providing
salaries for up to 50 full-time equivalent inspectional positions to
provide preclearance services.
The transfer of funds required under subparagraph
(C)(iii) has priority over reimbursements under this subparagraph to carry
out subclauses (II), (III), (IV), and (V) of clause (i). Funds described
in clause (ii) shall only be available to reimburse costs in excess of the
highest amount appropriated for such costs during the period beginning
with fiscal year 1990 and ending with the current fiscal year.
(C)
(i)
For fiscal year 1991 and subsequent fiscal years, the
amount required to reimburse costs described in subparagraph (A)(i) shall
be projected from actual requirements, and only the excess of collections
over such projected costs for such fiscal year shall be used as provided
in subparagraph (A)(ii).
(ii) The excess of collections
over inspectional overtime and preclearance costs (under subparagraph
(A)(i)) reimbursed for fiscal years 1989 and 1990 shall be available in
fiscal year 1991 and subsequent fiscal years for the purposes described in
subparagraph (A)(ii), except that $30,000,000 of such excess shall remain
without fiscal year limitation in a contingency fund and, in any fiscal
year in which receipts are insufficient to cover the costs described in
subparagraph (A)(i) and (ii), shall be used for�
(iii) For each fiscal year, the
Secretary of the Treasury shall calculate the difference between�
(I) the estimated cost for
overtime compensation that would have been incurred during that fiscal
year for inspectional services if sections 261
and 267
of this title, as in effect before the enactment of section 13811 of the
Omnibus Budget Reconciliation Act of 1993, had governed such costs, and
(II) the actual cost for
overtime compensation, premium pay, and agency retirement contributions
that is incurred during that fiscal year in regard to inspectional
services under section 267
of this title, as amended by section 13811 of the Omnibus Budget
Reconciliation Act of 1993, and under section 8331
(3)
of title 5,
as amended by section 13812(a)(1) of such Act of 1993, plus the actual
cost that is incurred during that fiscal year for foreign language
proficiency awards under section 267a
of this title,
and shall transfer from the Customs User Fee Account
to the General Fund of the Treasury an amount equal to the difference
calculated under this clause, or $18,000,000, whichever amount is less.
Transfers shall be made under this clause at least quarterly and on the
basis of estimates to the same extent as are reimbursements under
subparagraph (B)(iii). (D)
At the close of each fiscal year, the Secretary of the
Treasury shall submit a report to the Committee on Finance of the Senate
and the Committee on Ways and Means of the House of Representatives
summarizing the expenditures, on a port-by-port basis, for which
reimbursement has been provided under subparagraph (A)(ii).
(4)
At the close of fiscal year 1988 and each
even-numbered fiscal year occurring thereafter, the Secretary of the
Treasury shall submit a report to the Committee on Ways and Means of the
House of Representatives and the Committee on Finance of the Senate
regarding how the fees imposed under subsection (a) of this section (other
than the excess fees determined by the Secretary under paragraph (5))
should be adjusted in order that the balance of the Customs User Fee
Account approximates a zero balance. Before making recommendations
regarding any such adjustments, the Secretary of the Treasury shall
provide adequate opportunity for public comment. The recommendations
shall, as precisely as possible, propose fees which reflect the actual
costs to the United States Government for the commercial services provided
by the United States Customs Service.
(5)
At the close of each of fiscal years 1994, 1995, 1996,
and 1997, the Secretary of the Treasury shall determine the amount of the
fees collected under paragraph (5)(A) of subsection (a) of this section
for that fiscal year that exceeds the amount of such fees that would have
been collected for such fiscal year if the fees that were in effect on the
day before the effective date of this paragraph applied to such fiscal
year. The amount of the excess fees determined under the preceding
sentence shall be deposited in the Customs User Fee Account and shall be
available for reimbursement of inspectional costs (including passenger
processing costs) not otherwise reimbursed under this section, and shall
be available only to the extent provided in appropriations Acts.
(6)
Of the amounts collected in fiscal year 1999 under
paragraphs (9) and (10) of subsection (a) of this section, $50,000,000
shall be available to the Customs Service, subject to appropriations Acts,
for automated commercial systems. Amounts made available under this
paragraph shall remain available until expended. (g) Regulations and enforcement
(1)
The Secretary of the Treasury may prescribe such rules
and regulations as may be necessary to carry out the provisions of this
section. Regulations issued by the Secretary of the Treasury under this
subsection with respect to the collection of the fees charged under
subsection (a)(5) of this section and the remittance of such fees to the
Treasury of the United States shall be consistent with the regulations
issued by the Secretary of the Treasury for the collection and remittance
of the taxes imposed by subchapter C
of chapter 33
of title 26,
but only to the extent the regulations issued with respect to such taxes
do not conflict with the provisions of this section.
(2)
Except to the extent otherwise provided in
regulations, all administrative and enforcement provisions of customs laws
and regulations, other than those laws and regulations relating to
drawback, shall apply with respect to any fee prescribed under subsection
(a) of this section, and with respect to persons liable therefor, as if
such fee is a customs duty. For purposes of the preceding sentence, any
penalty expressed in terms of a relationship to the amount of the duty
shall be treated as not less than the amount which bears a similar
relationship to the amount of the fee assessed. For purposes of
determining the jurisdiction of any court of the United States or any
agency of the United States, any fee prescribed under subsection (a) of
this section shall be treated as if such fee is a customs duty.
(i) Effect on other authority Except
with respect to customs services for which fees are imposed under
subsection (a) of this section, nothing in this section shall be construed
as affecting the authority of the Secretary of the Treasury to charge fees
under section 58a
of this title.
(j) Effective dates
(1)
Except as otherwise provided in this subsection, the
provisions of this section, and the amendments and repeals made by this
section, shall apply with respect to customs services rendered after the
date that is 90 days after April 7, 1986.
(k) Advisory committee The
Commissioner of Customs shall establish an advisory committee whose
membership shall consist of representatives from the airline, cruise ship,
and other transportation industries who may be subject to fees under
subsection (a) of this section. The advisory committee shall not be
subject to termination under section 14 of the Federal Advisory Committee
Act. The advisory committee shall meet on a periodic basis and shall
advise the Commissioner on issues related to the performance of the
inspectional services of the United States Customs Service. Such advice
shall include, but not be limited to, such issues as the time periods
during which such services should be performed, the proper number and
deployment of inspection officers, the level of fees, and the
appropriateness of any proposed fee. The Commissioner shall give
consideration to the views of the advisory committee in the exercise of
his or her duties.
[1] So in original. Probably should be followed by a period. [2] So in original. Probably should be �known�. |
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