§ 58c. — Fees for certain customs services.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 19USC58c]
TITLE 19--CUSTOMS DUTIES
CHAPTER 1--COLLECTION DISTRICTS, PORTS, AND OFFICERS
Sec. 58c. Fees for certain customs services
(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:
(1) For the arrival of a commercial vessel of 100 net tons or
more, $397.
(2) For the arrival of a commercial truck, $5.
(3) For the arrival of each railroad car carrying passengers or
commercial freight, $7.50.
(4) For all arrivals made during a calendar year by a private
vessel or private aircraft, $25.
(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\
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\1\ So in original. Probably should be followed by a period.
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(6) For each item of dutiable mail for which a document is
prepared by a customs officer, $5.
(7) For each customs broker permit held by an individual,
partnership, association, or corporate customs broker, $125 per
year.
(8) For the arrival of a barge or other bulk carrier from Canada
or Mexico, $100.
(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;
(III) upon the expiration of the period provided under
subclause (II), notifies such committees in writing regarding
the final determination to adjust the fee, the amount of such
adjustment, and the methodology used to determine such
adjustment; and
(IV) upon the expiration of the 15-day period following the
written notification described in subclause (III), submits for
publication in the Federal Register notice of the final
determination regarding the adjustment of the fee.
(iv) The 15-day period referred to in clause (iii)(IV) shall be
computed by excluding--
(I) the days on which either House is not in session because
of an adjournment of more than 3 days to a day certain or an
adjournment of the Congress sine die; and
(II) any Saturday and Sunday, not excluded under subclause
(I), when either House is not in session.
(v) An adjustment made under this subparagraph shall become
effective with respect to formal entries and releases made on or
after the 15th calendar day after the date of publication of the
notice described in clause (iii)(IV) and shall remain in effect
until adjusted under this subparagraph.
(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.
(D) Any fee charged under this paragraph, whether or not
adjusted under subparagraph (B), is subject to the limitations in
subsection (b)(8)(A) of this section.
(10) For the processing of merchandise that is informally
entered or released, other than at--
(A) a centralized hub facility,
(B) an express consignment carrier facility, or
(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--
(i) $2 if the entry or release is automated and not prepared
by customs personnel;
(ii) $6 if the entry or release is manual and not prepared
by customs personnel; or
(iii) $9 if the entry or release, whether automated or
manual, is prepared by customs personnel.
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--
(i) the arrival of any passenger whose journey--
(I) originated in--
(aa) Canada,
(bb) Mexico,
(cc) a territory or possession of the United States, or
(dd) any adjacent island (within the meaning of section
1101(b)(5) of title 8), or
(II) originated in the United States and was limited to--
(aa) Canada,
(bb) Mexico,
(cc) territories and possessions of the United States,
and
(dd) such adjacent islands;
(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;
(iii) the arrival of a ferry, except for a ferry whose
operations begin on or after August 1, 1999, and that operates south
of 27 degrees latitude and east of 89 degrees longitude; or
(iv) the arrival of any passenger on board a commercial vessel
traveling only between ports which are within the customs territory
of the United States.
(B) The exemption provided for in subparagraph (A) shall not apply
in the case of the arrival of any passenger on board a commercial vessel
whose journey originates and terminates at the same place in the United
States if there are no intervening stops.
(C) The exemption provided for in subparagraph (A)(i) shall not
apply to fiscal years 1994, 1995, 1996, and 1997.
(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)(A) No fee may be charged under subsection (a)(5) of this section
with respect to the arrival of any passenger--
(i) who is in transit to a destination outside the customs
territory of the United States, and
(ii) for whom customs inspectional services are not provided.
(B) In the case of a commercial vessel making a single voyage
involving 2 or more United States ports with respect to which the
passengers would otherwise be charged a fee pursuant to subsection
(a)(5) of this section, such fee shall be charged only 1 time for each
passenger.
(5) No fee may be charged under subsection (a)(1) of this section
for the arrival of--
(A) a vessel during a calendar year after a total of $5,955 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 vessel during
such calendar year,
(B) any vessel which, at the time of the arrival, is being used
solely as a tugboat, or
(C) any barge or other bulk carrier from Canada or Mexico.
(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--
(A) commercial truck,
(B) railroad car, or
(C) private vessel,
that is being transported, at the time of the arrival, by any vessel
that is not a ferry.
(8)(A)(i) Subject to clause (ii), the fee charged under subsection
(a)(9) of this section for the formal entry or release of merchandise
may not exceed $485 or be less than $25, unless adjusted pursuant to
subsection (a)(9)(B) of this section.
(ii) A surcharge of $3 shall be added to the fee determined after
application of clause (i) for any manual entry or release of
merchandise.
(B) No fee may be charged under subsection (a)(9) or (10) of this
section for the processing of any article that is--
(i) provided for under any item in chapter 98 of the Harmonized
Tariff Schedule of the United States, except subheading 9802.00.60
or 9802.00.80,
(ii) a product of an insular possession of the United States, or
(iii) a product of any country listed in subdivision (c)(ii)(B)
or (c)(v) of general note 3 to such Schedule.
(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--
(I) air passenger processing,
(II) export control, or
(III) international affairs, and
(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--
(I) the broker or importer is certified as an ABI cargo
release filer under the Automated Commercial System at any port
within the United States, or
(II) the entry or release is filed at ports prior to the
full implementation of the cargo selectivity data system by the
Customs Service at such ports.
(D) The fee charged under subsection (a)(9) or (10) of this section
with respect to the processing of merchandise shall--
(i) be paid by the importer of record of the merchandise;
(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.
(E) For purposes of subsection (a)(9) and (10) of this section,
merchandise is entered or released, as the case may be, if the
merchandise is--
(i) permitted or released under section 1448(b) of this title,
(ii) entered or released from customs custody under section
1484(a)(1)(A) of this title, or
(iii) withdrawn from warehouse for consumption.
(9)(A) With respect to the processing of letters, documents,
records, shipments, merchandise, or any other item that is valued at an
amount that is less than $2,000 (or such higher amount as the Secretary
of the Treasury may set by regulation pursuant to section 1498 of this
title), except such items entered for transportation and exportation or
immediate exportation 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--
(I) the reimbursement which such facility is required to
make during the fiscal year under section 9701 of title 31 or
section 58b of this title; and
(II) an annual payment by the facility to the Secretary of
the Treasury, which is in lieu of the payment of fees under
subsection (a)(10) of this section for such fiscal year, in an
amount equal to the reimbursement under subclause (I).
(ii) Subject to the provisions of subparagraph (B), in the case
of an express consignment carrier facility or centralized hub
facility, $.66 per individual airway bill or bill of lading.
(B)(i) Beginning in fiscal year 2004, the Secretary of the Treasury
may adjust (not more than once per fiscal year) the amount described in
subparagraph (A)(ii) to an amount that is not less than $.35 and not
more than $1.00 per individual airway bill or bill of lading. The
Secretary shall provide notice in the Federal Register of a proposed
adjustment under the preceding sentence and the reasons therefor and
shall allow for public comment on the proposed adjustment.
(ii) Notwithstanding section 1451 of this title, the payment
required by subparagraph (A)(ii) shall be the only payment required for
reimbursement of the Customs Service in connection with the processing
of an individual airway bill or bill of lading in accordance with such
subparagraph and for providing services at express consignment carrier
facilities or centralized hub facilities, except that the Customs
Service may require such facilities to cover expenses of the Customs
Service for adequate office space, equipment, furnishings, supplies, and
security.
(iii)(I) The payment required by subparagraph (A)(ii) and clause
(ii) of this subparagraph shall be paid on a quarterly basis by the
carrier using the facility to the Customs Service in accordance with
regulations prescribed by the Secretary of the Treasury.
(II) 50 percent of the amount of payments received under
subparagraph (A)(ii) and clause (ii) of this subparagraph shall, in
accordance with section 1524 of this title, be deposited in the Customs
User Fee Account and shall be used to directly reimburse each
appropriation for the amount paid out of that appropriation for the
costs incurred in providing services to express consignment carrier
facilities or centralized hub facilities. Amounts deposited in
accordance with the preceding sentence shall be available until expended
for the provision of customs services to express consignment carrier
facilities or centralized hub facilities.
(III) Notwithstanding section 1524 of this title, the remaining 50
percent of the amount of payments received under subparagraph (A)(ii)
and clause (ii) of this subparagraph shall be paid to the Secretary of
the Treasury, which is in lieu of the payment of fees under subsection
(a)(10) of this section.
(C) 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.
(11) No fee may be charged under subsection (a)(9) or (10) of this
section with respect to products of Israel if an exemption with respect
to the fee is implemented under section 112 of the Customs and Trade Act
of 1990.
(c) Definitions
For purposes of this section--
(1) The term ``ferry'' means any vessel which is being used--
(A) to provide transportation only between places that are
no more than 300 miles apart, and
(B) to transport only--
(i) passengers, or
(ii) vehicles, or railroad cars, which are being used,
or have been used, in transporting passengers or goods.
(2) The term ``arrival'' means arrival at a port of entry in the
customs territory of the United States.
(3) The term ``customs territory of the United States'' has the
meaning given to such term by general note 2 of the Harmonized
Tariff Schedule of the United States.
(4) The term ``customs broker permit'' means a permit issued
under section 1641(c) of this title.
(5) The term ``barge or other bulk carrier'' means any vessel
which--
(A) is not self-propelled, or
(B) transports fungible goods that are not packaged in any
form.
(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--
(A) collect from that individual the fee charged under
subsection (a)(5) of this section at the time the document or ticket
is issued; and
(B) separately identify on that document or ticket the fee
charged under subsection (a)(5) of this section as a Federal
inspection fee.
(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.
(B) A customs broker permit may be revoked or suspended for
nonpayment of the fee imposed by subsection (a)(7) of this section only
if notice of the date on which payment of such fee is due was published
in the Federal Register at least 60 days before such due date.
(C) The customs broker's license issued under section 1641(b) of
this title may not be revoked or suspended merely by reason of
nonpayment of the fee imposed under subsection (a)(7) of this section.
(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
(B) other than the fees imposed under subsection (a) of this
section, the airlines and airline passengers shall not be required
to reimburse the Secretary of the Treasury for the costs of
providing overtime customs inspectional services at such places.
(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;
(B) the preclearance at any customs facility outside the United
States of any commercial vessel, vehicle or aircraft or its
passengers, crew, stores, material, or cargo; and
(C) the inspection or release of commercial cargo or other
commercial shipments being entered into, or withdrawn from, the
customs territory of 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--
(A) the unavoidability of weather, mechanical, and other delays;
(B) the necessity for prompt and efficient passenger and baggage
clearance;
(C) the perishability of cargo;
(D) the desirability or unavoidability of late night and early
morning arrivals from various time zones;
(E) the availability (in accordance with regulations prescribed
under subsection (g)(2) of this section) of customs personnel and
resources; and
(F) the need for specific enforcement checks.
(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
(ii) customs personnel provided,
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
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\2\ So in original. Probably should be ``known''.
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(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--
(A) the portion of such fees that is required under paragraph
(3) for the direct reimbursement of appropriations, and
(B) amounts deposited into the Customs Commercial and Homeland
Security Automation Account under paragraph (5).
(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--
(I) paying overtime compensation under section 267(a) of
this title,
(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),
(IV) providing all preclearance services for which the
recipients of such services are not required to reimburse the
Secretary of the Treasury, and
(V) paying foreign language proficiency awards under section
267a of this title,
(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.
(B) Reimbursement of appropriations under this paragraph--
(i) shall be subject to apportionment or similar administrative
practices;
(ii) shall be made at least quarterly; and
(iii) to the extent necessary, may be made on the basis of
estimates made by the Secretary of the Treasury and adjustments
shall be made in subsequent reimbursements to the extent that the
estimates were in excess of, or less than, the amounts required to
be reimbursed.
(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--
(I) the costs of providing the services described in
subparagraph (A)(i), and
(II) after the costs described in subclause (I) are paid, the
costs of providing the personnel and equipment described in
subparagraph (A)(ii) at the preceding fiscal year level.
(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 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)(A) There is created within the general fund of the Treasury a
separate account that shall be known as the ``Customs Commercial and
Homeland Security Automation Account''. In each of fiscal years 2003,
2004, and 2005 there shall be deposited into the Account from fees
collected under subsection (a)(9)(A) of this section, $350,000,000.
(B) There is authorized to be appropriated from the Account in
fiscal years 2003 through 2005 such amounts as are available in that
Account for the development, establishment, and implementation of the
Automated Commercial Environment computer system for the processing of
merchandise that is entered or released and for other purposes related
to the functions of the Department of Homeland Security. Amounts
appropriated pursuant to this subparagraph are authorized to remain
available until expended.
(C) In adjusting the fee imposed by subsection (a)(9)(A) of this
section for fiscal year 2006, the Secretary of the Treasury shall reduce
the amount estimated to be collected in fiscal year 2006 by the amount
by which total fees deposited to the Account during fiscal years 2003,
2004, and 2005 exceed total appropriations from that Account.
(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.
(h) Omitted
(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.
(2) Fees may be charged under subsection (a)(5) of this section only
with respect to customs services rendered in regard to arriving
passengers using transportation for which documents or tickets were
issued after the date that is 90 days after April 7, 1986.
(3) Fees may not be charged under subsection (a) of this section
after September 30, 2003.
(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.
(Pub. L. 99-272, title XIII, Sec. 13031, Apr. 7, 1986, 100 Stat. 308;
Pub. L. 99-509, title VIII, Sec. 8101, Oct. 21, 1986, 100 Stat. 1965;
Pub. L. 99-514, Sec. 2, title XVIII, Sec. 1893(a)-(c)(1), (d), (e), Oct.
22, 1986, 100 Stat. 2095, 2927-2930; Pub. L. 100-203, title IX,
Sec. 9501(a), Dec. 22, 1987, 101 Stat. 1330-377; Pub. L. 100-418, title
I, Sec. 1214(g), Aug. 23, 1988, 102 Stat. 1156; Pub. L. 100-449, title
II, Sec. 203, Sept. 28, 1988, 102 Stat. 1861; Pub. L. 100-647, title IX,
Sec. 9001(a)(13), Nov. 10, 1988, 102 Stat. 3807; Pub. L. 101-207,
Sec. 3(c)(1), (f)(2), Dec. 7, 1989, 103 Stat. 1834, 1835; Pub. L. 101-
382, title I, Secs. 111(a)-(e), 139(c), Aug. 20, 1990, 104 Stat. 635-
639, 654; Pub. L. 101-508, title X, Sec. 10001(a), (b), (e), (f), Nov.
5, 1990, 104 Stat. 1388-385 to 1388-387; Pub. L. 103-66, title XIII,
Secs. 13801, 13813, Aug. 10, 1993, 107 Stat. 667, 671; Pub. L. 103-182,
title II, Sec. 204, title V, Sec. 521(a), title VI, Sec. 682, Dec. 8,
1993, 107 Stat. 2092, 2160, 2218; Pub. L. 103-465, title VI,
Secs. 611(a), 612(a), Dec. 8, 1994, 108 Stat. 4991, 4992; Pub. L. 104-
295, Secs. 4(a), 6, 21(a)(1), 38(a)-(c), Oct. 11, 1996, 110 Stat. 3516,
3517, 3529, 3539, 3540; Pub. L. 105-150, Sec. 1(a), Dec. 16, 1997, 111
Stat. 2685; Pub. L. 106-36, title I, Sec. 1001(b)(1), title II,
Sec. 2418(a)-(d), June 25, 1999, 113 Stat. 131, 176, 177; Pub. L. 106-
476, title I, Sec. 1457, Nov. 9, 2000, 114 Stat. 2170; Pub. L. 107-210,
div. A, title III, Sec. 337(a), Aug. 6, 2002, 116 Stat. 978; Pub. L.
107-296, title IV, Sec. 419(a), Nov. 25, 2002, 116 Stat. 2181.)
References in Text
The Harmonized Tariff Schedule of the United States, referred to in
subsecs. (b)(8)(B), (D) and (c)(3), are not set out in the Code. See
Publication of Harmonized Tariff Schedule note set out under section
1202 of this title.
Section 202 of the United States-Canada Free-Trade Agreement
Implementation Act of 1988, referred to in subsec. (b)(10)(A), is
section 202 of Pub. L. 100-449, which is set out as a note under section
2112 of this title.
Section 112 of the Customs and Trade Act of 1990, referred to in
subsec. (b)(11), is section 112 of Pub. L. 101-382, which is set out
below.
Act of June 18, 1934 (commonly known as the Foreign Trade Zones Act,
19 U.S.C. 81a et seq.), referred to in subsec. (e)(6)(C)(i), is act June
18, 1934, ch. 590, 48 Stat. 998, as amended, which is classified
generally to chapter 1A (Sec. 81a et seq.) of this title. For complete
classification of this Act to the Code, see Tables.
Sections 261 and 267 of this title, as in effect before the
enactment of section 13811 of the Omnibus Budget Reconciliation Act of
1993, referred to in subsec. (f)(3)(C)(iii), means sections 261 and 267
of this title as in effect before the amendment made by section 13811 of
Pub. L. 103-66, which amended section 267 of this title and omitted
section 261 of this title.
Section 267 of this title, as amended by section 13811 of the
Omnibus Budget Reconciliation Act of 1993, referred to in subsec.
(f)(3)(C)(iii)(II), means section 267 of this title as amended by
section 13811 of Pub. L. 103-66.
Section 8331(3) of title 5, as amended by section 13812(a)(1) of
such Act of 1993, referred to in subsec. (f)(3)(C)(iii)(II), means
section 8331(3) of title 5, as amended by section 13812(a)(1) of Pub. L.
103-66.
Customs laws, referred to in subsec. (g)(2), are classified
generally to this title.
The amendments and repeals made by this section, referred to in
subsec. (j)(1), means the amendment of section 545(i) of Title 45,
Railroads, and the repeal of section 1741(e) of former Title 49,
Transportation, by subsec. (h) of this section.
Section 14 of the Federal Advisory Committee Act, referred to in
subsec. (k), is section 14 of Pub. L. 92-463, which is set out in the
Appendix to Title 5, Government Organization and Employees.
Codification
Section is comprised of section 13031 of Pub. L. 99-272. Subsec. (h)
of section 13031 of Pub. L. 99-272 amended section 545(i) of Title 45,
Railroads, and repealed section 1741(e) of former Title 49,
Transportation.
Amendments
2002--Subsec. (b)(9)(A). Pub. L. 107-210, Sec. 337(a)(1)(A), in
introductory provisions, substituted ``the processing of letters,
documents, records, shipments, merchandise, or any other item that is
valued at an amount that is less than $2,000 (or such higher amount as
the Secretary of the Treasury may set by regulation pursuant to section
1498 of this title), except such items entered for transportation and
exportation or immediate exportation'' for ``the processing of
merchandise that is informally entered or released''.
Subsec. (b)(9)(A)(ii). Pub. L. 107-210, Sec. 337(a)(1)(B), added cl.
(ii) and struck out former cl. (ii) which read as follows: ``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
``(II) an annual payment by the facility to the Secretary of the
Treasury, which is in lieu of the payment of fees under subsection
(a)(10) of this section for such fiscal year, in an amount equal to
the reimbursement made under subclause (I).''
Subsec. (b)(9)(B), (C). Pub. L. 107-210, Sec. 337(a)(2), added
subpar. (B) and redesignated former subpar. (B) as (C).
Subsec. (f)(1)(B). Pub. L. 107-296, Sec. 419(a)(1), added subpar.
(B) and struck out former subpar. (B) which read as follows: ``the
portion of such fees that is determined by the Secretary to be excess
fees under paragraph (5).''
Subsec. (f)(4). Pub. L. 107-296, Sec. 419(a)(2), struck out ``(other
than the excess fees determined by the Secretary under paragraph (5))''
after ``subsection (a) of this section''.
Subsec. (f)(5). Pub. L. 107-296, Sec. 419(a)(3), added par. (5) and
struck out former par. (5) which read as follows: ``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.''
2000--Subsec. (b)(1)(A)(iii). Pub. L. 106-476 amended cl. (iii)
generally. Prior to amendment, cl. (iii) read as follows: ``the arrival
of any ferry; or''.
1999--Subsec. (a)(5). Pub. L. 106-36, Sec. 2418(b)(1), amended par.
(5) generally. Prior to amendment, par. (5) read as follows:
``(5)(A) For fiscal years 1994, 1995, 1996, and 1997, for the
arrival of each passenger aboard a commercial vessel or commercial
aircraft from a place outside the customs territory of the United
States, $6.50.
``(B) For fiscal year 1998 and each fiscal year thereafter, 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.''
Subsec. (b)(1)(A). Pub. L. 106-36, Sec. 2418(b)(2), substituted
``Except as provided in subsection (a)(5)(B) of this section, no fee''
for ``No fee'' in introductory provisions.
Subsec. (e)(1). Pub. L. 106-36, Sec. 1001(b)(1)(A), realigned
margins.
Subsec. (f)(3)(A)(ii). Pub. L. 106-36, Sec. 1001(b)(1)(B)(i),
substituted ``collected under paragraphs (1) through (8) of subsection
(a)'' for ``collected under subsection (a)(1) through (a)(8)''.
Subsec. (f)(3)(A)(iii). Pub. L. 106-36, Sec. 2418(a), amended cl.
(iii) generally. Prior to amendment, cl. (iii) read as follows: ``to the
extent funds remain available after making reimbursements under clause
(ii), in providing salaries for up to 50 full-time equivalent
inspectional positions through September 30, 1998, that enhance customs
services in connection with the arrival in Florida of passengers aboard
commercial vessels, regardless of whether those passengers are required
to pay fees under paragraphs (1) through (8) of subsection (a) of this
section.''
Subsec. (f)(3)(C)(ii)(I). Pub. L. 106-36, Sec. 1001(b)(1)(B)(ii),
substituted ``subparagraph (A)(i)'' for ``paragraph (A)(i)''.
Subsec. (f)(6). Pub. L. 106-36, Sec. 2418(c), added par. (6).
Subsec. (k). Pub. L. 106-36, Sec. 2418(d), added subsec. (k).
1997--Subsec. (f)(3)(A)(ii). Pub. L. 105-150, Sec. 1(a)(2)(A),
substituted ``after making reimbursements'' for ``to make
reimbursements''.
Subsec. (f)(3)(A)(iii). Pub. L. 105-150, Sec. 1(a), added cl. (iii).
1996--Subsec. (a)(5)(A). Pub. L. 104-295, Sec. 38(a)(1), inserted
``a place'' after ``commercial aircraft from''.
Subsec. (a)(5)(B). Pub. L. 104-295, Sec. 38(a)(2), substituted
``subsection (b)(1)(A)(i)'' for ``subsection (b)(1)(A)''.
Subsec. (b)(1). Pub. L. 104-295, Sec. 38(b), amended par. (1)
generally. Prior to amendment, par. (1) read as follows: ``No fee may be
charged under subsection (a) of this section for customs services
provided in connection with--
``(A) the arrival of any passenger whose journey--
``(i) originated in--
``(I) Canada,
``(II) Mexico,
``(III) a territory or possession of the United States,
or
``(IV) any adjacent island (within the meaning of
section 1101(b)(5) of title 8, or
``(ii) originated in the United States and was limited to--
``(I) Canada,
``(II) Mexico,
``(III) territories and possessions of the United
States, and
``(IV) such adjacent islands;
``(B) 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; or
``(C) the arrival of any ferry.
Subparagraph (A) shall not apply to fiscal years 1994, 1995, 1996, and
1997.''
Subsec. (b)(4). Pub. L. 104-295, Sec. 38(c), designated existing
provisions as subpar. (A), redesignated former subpars. (A) and (B) as
cls. (i) and (ii), respectively, of subpar. (A), and added subpar. (B).
Subsec. (b)(8)(D)(iv). Pub. L. 104-295, Sec. 4(a)(1), substituted
``heading 9802.00.80 of such Schedule'' for ``subparagraph 9802.00.80 of
such Schedules'' and struck out ``and'' at end.
Subsec. (b)(8)(D)(vi). Pub. L. 104-295, Sec. 4(a)(2), (3), added cl.
(vi).
Subsec. (b)(9)(A)(i). Pub. L. 104-295, Sec. 6(a)(1), struck out
``centralized hub facility or'' after ``case of a''.
Subsec. (b)(9)(A)(ii). Pub. L. 104-295, Sec. 6(a)(2), in
introductory provisions, substituted ``facility or centralized hub
facility'' for ``facility'' and, in subcl. (I), struck out ``customs
inspectional'' after ``cost of the'' and substituted ``for the
facility'' for ``at the facility''.
Subsec. (b)(9)(B)(i). Pub. L. 104-295, Sec. 6(b), struck out ``, as
in effect on July 30, 1990'' after ``Code of Federal Regulations'' and
inserted at end ``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).''
Subsec. (b)(9)(B)(ii). Pub. L. 104-295, Sec. 6(c), made technical
amendment to reference in original act which appears in text as
reference to section 58b of this title.
Subsec. (b)(10)(A). Pub. L. 104-295, Sec. 21(a)(1), substituted
``section 202 of the United States-Canada Free-Trade Agreement
Implementation Act of 1988'' for ``section 202 of the United States-
Canada Free-Trade Agreement'' and ``article 403 of that Agreement'' for
``section 403 of that Agreement''.
1994--Subsec. (a)(9)(A). Pub. L. 103-465, Sec. 612(a)(1)(A),
substituted ``0.21'' for ``0.17''.
Subsec. (a)(9)(B). Pub. L. 103-465, Sec. 612(a)(1)(B), (C), in cl.
(i), substituted ``(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'' for ``(but not to a rate of more than 0.19 percent nor less than
0.15 percent) that would'' and in cl. (ii), substituted ``subsection (f)
of this section'' for ``section 1613b of this title''.
Subsec. (a)(10). Pub. L. 103-465, Sec. 612(a)(2)(B), (C),
substituted ``$6'' for ``$5'' in cl. (ii) and ``$9'' for ``$8'' in cl.
(iii).
Subsec. (a)(10)(C). Pub. L. 103-465, Sec. 612(a)(2)(A), which
directed the amendment of subpar. (C) by substituting a comma for a
period after ``entry or release'', could not be executed because a
comma, rather than a period, already appeared after ``entry or
release''.
Subsec. (b)(8)(A)(i). Pub. L. 103-465, Sec. 612(a)(3), substituted
``$485 or be less than $25, unless adjusted pursuant to subsection
(a)(9)(B) of this section'' for ``$400 or be less than $21''.
Subsec. (f)(3)(A)(i)(II). Pub. L. 103-465, Sec. 611(a), amended
subcl. (II) generally. Prior to amendment, subcl. (II) read as follows:
``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 cost of the premium
pay for that year calculated under such section 267(b) of this title as
amended by section 13811 of the Omnibus Budget Reconciliation Act of
1993 and the cost of such pay calculated under subchapter V of chapter
55 of title 5,''.
1993--Subsec. (a)(5). Pub. L. 103-182, Sec. 521(a)(1), amended par.
(5) generally. Prior to amendment, par. (5) read as follows: ``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) of this section), $5.''
Subsec. (b)(1). Pub. L. 103-182, Sec. 521(a)(2), inserted after
subpar. (C) ``Subparagraph (A) shall not apply to fiscal years 1994,
1995, 1996, and 1997.''
Subsec. (b)(10). Pub. L. 103-182, Sec. 204, amended par. (10)
generally. Prior to amendment, par. (10) read as follows: ``The fee
charged under subsection (a)(9) or (10) of this section with respect to
goods of Canadian origin (as determined under section 202 of the United
States-Canada Free-Trade Agreement Implementation Act of 1988) shall be
in accordance with article 403 of the United States-Canada Free-Trade
Agreement. 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.''
Subsec. (f)(1). Pub. L. 103-182, Sec. 521(a)(3)(A), substituted
``except--'' and subpars. (A) and (B) for ``except that portion of such
fees that is required under paragraph (3) for the direct reimbursement
of appropriations.''
Subsec. (f)(3)(A). Pub. L. 103-182, Sec. 521(a)(3)(B), in
introductory provisions, substituted ``(other than the fees under
subsection (a)(9) and (10) of this section and the excess fees
determined by the Secretary under paragraph (5))'' for ``(other than
subsection (a)(9) or (10) of this section)''.
Pub. L. 103-66, Sec. 13813(2), in closing provisions, inserted ``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).''
Subsec. (f)(3)(A)(i). Pub. L. 103-66, Sec. 13813(1), amended cl. (i)
generally. Prior to amendment, cl. (i) read as follows: ``in providing--
``(I) inspectional overtime services, and
``(II) all preclearance services for which the recipients of
such services are not required to reimburse the Secretary of the
Treasury, and''.
Subsec. (f)(3)(B)(i). Pub. L. 103-66, Sec. 13813(3), struck out
``except for costs described in subparagraph (A)(i)(I) and (II),''
before ``shall be subject''.
Subsec. (f)(3)(C)(i), (iii). Pub. L. 103-66, Sec. 13813(4),
substituted ``to reimburse costs described in subparagraph (A)(i)'' for
``to fully reimburse inspectional overtime and preclearance costs'' in
clause (i) and added clause (iii).
Subsec. (f)(4). Pub. L. 103-182, Sec. 521(a)(3)(C), substituted
``under subsection (a) of this section (other than the excess fees
determined by the Secretary under paragraph (5))'' for ``under
subsection (a) of this section''.
Subsec. (f)(5). Pub. L. 103-182, Sec. 521(a)(3)(D), added par. (5).
Subsec. (g). Pub. L. 103-182, Sec. 682, in par. (1), substituted
``The'' for ``In addition to the regulations required under paragraph
(2), the'', redesignated par. (3) as (2), and struck out former par. (2)
which read as follows: ``The Secretary of the Treasury shall prescribe
regulations governing the work shifts of customs personnel at airports.
Such regulations shall provide, among such other factors considered
appropriate by the Secretary, that--
``(A) the work shifts will be adjusted, as necessary, to meet
cyclical and seasonal demands and to minimize the use of overtime;
``(B) the work shifts will not be arbitrarily reduced or
compressed; and
``(C) consultation with the Advisory Committee on Commercial
Operations of the United States Customs Service (established under
section 9501(c) of the Omnibus Budget Reconciliation Act of 1987)
will be carried out before adjustments are made in the work
shifts.''
Subsec. (j)(3). Pub. L. 103-182, Sec. 521(a)(4), substituted
``2003'' for ``1998''.
Pub. L. 103-66, Sec. 13801, substituted ``1998'' for ``1995''.
1990--Subsec. (a)(9). Pub. L. 101-508, Sec. 10001(b), amended par.
(9) generally. Prior to amendment, par. (9) read as follows: ``For the
processing of merchandise that is formally entered or released during
any fiscal year, a fee, subject to the limitations in subsection
(b)(8)(A) of this section, in an amount equal to 0.17 percent ad
valorem.''
Pub. L. 101-382, Sec. 111(a), amended par. (9) generally. Prior to
amendment, par. (9) read as follows: ``For the processing of any
merchandise (other than an article that is--
``(A) provided for under any item in chapter 98 of the
Harmonized Tariff Schedule of the United States, except subheading
9802.00.60 or 9802.00.80,
``(B) a product of an insular possession of the United States,
or
``(C) a product of any county listed in general note 3(c)(v) of
such Schedule)
that is formally entered, or withdrawn from warehouse for consumption--
``(i) after November 30, 1986, and
``(ii) before October 1, 1987;
a fee in an amount equal to 0.22 percent ad valorem.''
Subsec. (a)(10). Pub. L. 101-508, Sec. 10001(e)(1), inserted ``if
more than 25,000 informal entries were cleared through such airport or
facility during the fiscal year preceding such entry or release,'' after
``applies,'' in subpar. (C).
Pub. L. 101-382, Sec. 111(a), amended par. (10) generally. Prior to
amendment, par. (10) read as follows: ``For the processing of any
merchandise (other than an article described in subparagraph (A), (B),
or (C) of paragraph (9)) that is formally entered, or withdrawn from
warehouse for consumption, during any fiscal year occurring after
September 30, 1987; a fee in an amount equal to the lesser of--
``(A) 0.17 percent ad valorem, or
``(B) an ad valorem rate which the Secretary of the Treasury
estimates will provide a total amount of revenue during the fiscal
year equal to--
``(i) the total amount authorized to be appropriated for
such fiscal year to the United States Customs Service for
salaries and expenses incurred in conducting commercial
operations during such fiscal year, reduced by
``(ii) the excess, if any, of--
``(I) the total amount authorized to be appropriated for
such salaries and expenses for such fiscal year, over
``(II) the total amount actually appropriated for such
salaries and expenses for such fiscal year;
except that if appropriations are not authorized for a fiscal year, the
fee imposed under this paragraph with respect to that year shall be in
an amount equal to 0.17 percent ad valorem.''
Subsec. (b)(1)(B). Pub. L. 101-382, Sec. 111(b)(1), amended subpar.
(B) generally. Prior to amendment, subpar. (B) read as follows: ``the
arrival of any railroad car that is part of a train which originates and
terminates in the same country, but only if--
``(i) such car is part of such train when such train departs
from the United States, and
``(ii) no passengers board or disembark from such train, and no
cargo is loaded or unloaded from such train, while such train is
within any country other than the country in which such train
originates and terminates; or''.
Subsec. (b)(8)(A). Pub. L. 101-382, Sec. 111(b)(2)(C), added subpar.
(A). Former subpar. (A) redesignated (D).
Subsec. (b)(8)(B). Pub. L. 101-382, Sec. 111(b)(2)(B), (C), added
subpar. (B) and struck out former subpar. (B) which read as follows:
``(i) By no later than the date that is 5 days after the date on
which any funds are appropriated to the United States Customs Service
for salaries or expenses incurred in conducting commercial operations,
the Secretary of the Treasury shall determine the ad valorem rate of the
fee charged under subsection (a)(10) of this section and shall publish
the determination in the Federal Register. Such ad valorem rate shall
apply with respect to services provided for the processing of entries,
and withdrawals from warehouse, for consumption made after the date that
is 60 days after the date of such determination.
``(ii) No determination is required under clause (i) with respect to
an appropriation to the United States Customs Service if the funds
appropriated are available for less than 60 days.''
Subsec. (b)(8)(C). Pub. L. 101-508, Sec. 10001(f), amended cl. (ii)
generally. Prior to amendment, cl. (ii) read as follows: ``any reference
to a manual entry or release includes--
``(I) any entry or release filed by a broker or importer that
requires the recording of cargo selectivity data by customs
personnel, except when the recording of such data is required
because of a temporary administrative or technical failure in the
Customs Service automated commercial system that prevents the filing
of entries or release in that system by brokers and importers that
are certified by the Customs Service to do so; and
``(II) any entry or release filed by a broker or importer that
is not certified by the Customs Service to file entries and releases
in the Customs Service automated commercial system.''
Pub. L. 101-382, Sec. 111(b)(2)(C), added subpar. (C).
Subsec. (b)(8)(D). Pub. L. 101-382, Sec. 139(c)(3), substituted
``subheading 9802.00.60 or heading 9802.00.80 of such Schedule'' for
``subparagraph 9802.00.60 or 807.00 of such Schedules'' in concluding
provisions.
Pub. L. 101-382, Sec. 111(b)(2)(A), redesignated subpar. (A) as (D).
Subsec. (b)(8)(D)(ii). Pub. L. 101-382, Sec. 111(b)(2)(D)(i),
substituted ``except as otherwise provided in this paragraph, be based''
for ``be based''.
Subsec. (b)(8)(D)(iii). Pub. L. 101-382, Sec. 139(c)(1), substituted
``subheading 9802.00.60 of the Harmonized Tariff Schedule of the United
States'' for ``subparagraph 9802.00.60 of the Tariff Schedules of the
United States''.
Subsec. (b)(8)(D)(iv). Pub. L. 101-382, Sec. 139(c)(2), which
directed amendment of cl. (iv) by substituting ``heading 9802.00.80 of
such Schedule'' for ``subparagraph 9802.00.80 of Schedules'', could not
be executed because ``subparagraph 9802.00.80 of Schedules'' did not
appear in text.
Subsec. (b)(8)(D)(v). Pub. L. 101-382, Sec. 111(b)(2)(D)(ii)-(iv),
added cl. (v).
Subsec. (b)(8)(E). Pub. L. 101-382, Sec. 111(b)(2)(E), added subpar.
(E).
Subsec. (b)(9). Pub. L. 101-508, Sec. 10001(e)(2), inserted ``, if
more than 25,000 informal entries were cleared through such airport or
facility during the preceding fiscal year'' after ``applies'' in subpar.
(B)(ii).
Pub. L. 101-382, Sec. 111(b)(3), amended par. (9) generally. Prior
to amendment, par. (9) read as follows: ``The Secretary may reduce by an
amount he considers equitable the fees charged under subsection (a) of
this section for the processing of merchandise entries at facilities at
which users reimburse the United States Customs Service, pursuant to
section 9701 of title 31 or section 58b of this title, for the services
that it provides at the facilities.''
Subsec. (b)(10). Pub. L. 101-382, Sec. 111(b)(4), inserted reference
to subsec. (a)(9) of this section.
Subsec. (b)(11). Pub. L. 101-382, Sec. 111(b)(5), added par. (11).
Subsec. (f)(2). Pub. L. 101-382, Sec. 111(c)(1), substituted
``Except as otherwise provided in this subsection, all funds'' for ``All
funds''.
Subsec. (f)(3). Pub. L. 101-382, Sec. 111(c)(2), amended par. (3)
generally. Prior to amendment, par. (3) read as follows: ``The Secretary
of the Treasury, in accordance with section 1524 of this title and
without regard to apportionment or any other administrative practice or
limitation, shall directly reimburse, from the fees collected under
subsection (a) of this section, each appropriation for the amount paid
out of that appropriation for the costs incurred by the Secretary in
providing--
``(A) inspectional overtime services; and
``(B) all preclearance services;
for which the recipients of such services are not required to reimburse
the Secretary of the Treasury. Reimbursement under this paragraph shall
apply with respect to each fiscal year occurring after September 30,
1987, and shall be made at least quarterly. To the extent necessary,
reimbursement of appropriations under this paragraph may be made on the
basis of estimates made by the Secretary of the Treasury of the costs
for inspectional overtime and preclearance services, and adjustments
shall be made in subsequent reimbursements to the extent that the
estimates were in excess of, or less than, the amounts required to be
reimbursed.''
Subsec. (g). Pub. L. 101-382, Sec. 111(d), inserted ``and
enforcement'' after ``Regulations'' in heading and added par. (3).
Subsec. (j)(3). Pub. L. 101-508, Sec. 10001(a), substituted ``1995''
for ``1991''.
Pub. L. 101-382, Sec. 111(e), substituted ``1991'' for ``1990''.
1989--Subsec. (e)(2). Pub. L. 101-207 inserted subpar. (A)
designation, added subpar. (B), and inserted ``, seaport or other
facility'' after ``airport'' in subpars. (A) and (B).
1988--Subsec. (a)(9)(A). Pub. L. 100-418, Sec. 1214(g)(1), as
amended by Pub. L. 100-647, Sec. 9001(a)(13), substituted ``chapter 98
of the Harmonized Tariff Schedule of the United States, except
subheading 9802.00.60 or 9802.00.80'' for ``schedule 8 of the Tariff
Schedules of the United States except item 806.30 or 807.00''.
Subsec. (a)(9)(C). Pub. L. 100-418, Sec. 1214(g)(2), (3), as amended
by Pub. L. 100-647, Sec. 9001(a)(13), substituted ``general note 3(c)(v)
of such Schedule'' for ``General Headnote 3(e)(vi) or (vii) of such
Schedules''.
Subsec. (b)(8)(A). Pub. L. 100-418, Sec. 1214(g)(4), (5), as added
by Pub. L. 100-647, Sec. 9001(a)(13), substituted ``subparagraph
9802.00.60'' for ``item 806.30'' in cl. (iii) and concluding provisions
and ``subparagraph 9802.00.80'' for ``item 807.00'' in cl. (iv).
Subsec. (b)(10). Pub. L. 100-449 added par. (10).
Subsec. (c)(3). Pub. L. 100-418, Sec. 1214(g)(6), formerly
Sec. 1214(g)(3), as renumbered by Pub. L. 100-647, Sec. 9001(a)(13),
substituted ``general note 2 of the Harmonized Tariff Schedule of the
United States'' for ``headnote 2 of the General Headnotes and Rules of
Interpretation of the Tariff Schedules of the United States''.
1987--Subsec. (a)(9)(A). Pub. L. 100-203, Sec. 9501(a)(1)(A),
amended subpar. (A) generally. Prior to amendment, subpar. (A) read as
follows: ``provided for in schedule 8 of the Tariff Schedules of the
United States,''.
Subsec. (b)(8)(A). Pub. L. 100-203, Sec. 9501(a)(1)(B), added cls.
(iii) and (iv) and last sentence.
Subsec. (e)(4) to (6). Pub. L. 100-203, Sec. 9501(a)(2), added pars.
(4) and (5), and redesignated former par. (4) as (6) and amended it
generally. Prior to amendment, par. (6) read as follows:
``Notwithstanding any other provision of law, during any period when
fees are authorized under subsection (a) of this section, no charges,
other than such fees, may be collected for--
``(A) any cargo inspection, clearance, or other customs service
performed (regardless whether performed outside of normal business
hours on an overtime basis); or
``(B) any customs personnel provided;
in connection with the arrival or departure of any commercial vessel,
vehicle or aircraft, or its passengers, crew, and cargo, in the United
States.''
Subsec. (f)(1) to (3). Pub. L. 100-203, Sec. 9501(a)(3), added pars.
(1) to (3) and struck out former pars. (1) to (3) which read as follows:
``(1) Notwithstanding section 1524 of this title, all of the fees
collected under subsection (a) of this section shall be deposited in a
separate account within the general fund of the Treasury of the United
States. Such account shall be known as the `Customs User Fee Account'.
``(2)(A) The Secretary of the Treasury shall refund out of the
Customs User Fee Account to any appropriation the amount paid out of
such appropriation for expenses incurred by the Secretary of the
Treasury in providing overtime customs inspectional services for which
the recipient of such services is not required to reimburse the
Secretary of the Treasury.
``(B) The amounts which are required to be refunded under
subparagraph (A) shall be refunded at least quarterly on the basis of
estimates made by the Secretary of the Treasury of the expenses referred
to in subparagraph (A). Proper adjustments shall be made in the amounts
subsequently refunded under subparagraph (A) to the extent prior
estimates were in excess of, or less than, the amounts required to be
refunded under subparagraph (A).
``(3) Except as provided in paragraph (2), all funds in the Customs
User Fee Account shall only be available, to the extent provided for in
appropriation Acts, for the salaries and expenses of the United States
Customs Service incurred in conducting commercial operations.''
Subsec. (g). Pub. L. 100-203, Sec. 9501(a)(4), designated existing
provisions as par. (1), substituted ``In addition to the regulations
required under paragraph (2), the'' for ``The'', and added par. (2).
Subsec. (j)(3). Pub. L. 100-203, Sec. 9501(a)(5), substituted
``1990'' for ``1989''.
1986--Subsec. (a)(2). Pub. L. 99-514, Sec. 1893(a)(1)(A),
substituted ``For'' for ``Subject to the limitation in subsection (b)(2)
of this section, for''.
Subsec. (a)(3). Pub. L. 99-514, Sec. 1893(a)(2), amended par. (3)
generally. Prior to amendment, par. (3) read as follows: ``Subject to
the limitations in subsection (b)(1)(B) and (3) of this section, for the
arrival of each railroad car, whether passenger or freight, $5.''
Subsec. (a)(8). Pub. L. 99-514, Sec. 1893(a)(1)(B), which directed
the amendment of subsec. (a) by adding par. (8) at the end thereof, was
executed by adding par. (8) after par. (7) as the probable intent of
Congress in view of the intervening addition of pars. (9) and (10) by
Pub. L. 99-509.
Subsec. (a)(9), (10). Pub. L. 99-509, Sec. 8101(a), added pars. (9)
and (10).
Subsec. (b)(1)(A). Pub. L. 99-514, Sec. 1893(b)(2), amended subpar.
(A) generally. Prior to amendment, subpar. (A) read as follows: ``the
arrival of any passenger whose journey originated in--
``(i) Canada,
``(ii) Mexico,
``(iii) a territory or possession of the United States, or
``(iv) any adjacent island (within the meaning of section
1101(b)(5) of title 8; or''.
Subsec. (b)(1)(C). Pub. L. 99-514, Sec. 1893(b)(3), added subpar.
(C).
Subsec. (b)(4) to (7). Pub. L. 99-514, Sec. 1893(b)(1), which
directed the amendment of subsec. (b) by adding pars. (4) to (7) at the
end thereof, was executed by adding pars. (4) to (7) after par. (3) as
the probable intent of Congress in view of the intervening addition of
pars. (8) and (9) by Pub. L. 99-509.
Subsec. (b)(8), (9). Pub. L. 99-509, Sec. 8101(b), added pars. (8)
and (9).
Subsec. (c)(1). Pub. L. 99-514, Sec. 1893(b)(4)(A), amended par. (1)
generally. Prior to amendment, par. (1) read as follows: ``The term
`vessel' does not include any ferry.''
Subsec. (c)(5). Pub. L. 99-514, Sec. 1893(b)(4)(B), added par. (5).
Subsec. (d)(4). Pub. L. 99-514, Sec. 1893(c)(1), added par. (4).
Subsec. (e)(1). Pub. L. 99-514, Sec. 1893(d)(1), amended par. (1)
generally. Prior to amendment, par. (1) read as follows:
``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 on scheduled
airline flights at customs serviced airports shall be adequately
provided when needed and at no cost (other than the fees imposed under
subsection (a) of this section) to airlines and airline passengers.''
Subsec. (e)(2). Pub. L. 99-509, Sec. 8101(c)(2), substituted ``This
subsection'' for ``Paragraph (1)'' in par. (2) as amended by Sec. 1893
of Pub. L. 99-514 below.
Pub. L. 99-514, Sec. 1893(d)(2)(A), substituted ``Paragraph (1)''
for ``this subsection''.
Subsec. (e)(3). Pub. L. 99-514, Sec. 1893(d)(2)(B), which directed
the amendment of subsec. (e) by adding par. (3) at the end thereof, was
executed by adding par. (3) after par. (2) as the probable intent of
Congress in view of the intervening addition of par. (4) by Pub. L. 99-
509.
Subsec. (e)(4). Pub. L. 99-509, Sec. 8101(c), added par. (4).
Subsec. (f)(3), (4). Pub. L. 99-509, Sec. 8101(d), added pars. (3)
and (4).
Subsec. (g). Pub. L. 99-514, Sec. 1893(e), inserted provisions
relating to regulations with respect to collection and remittance of
fees.
Pub. L. 99-514, Sec. 2, substituted ``Internal Revenue Code of
1986'' for ``Internal Revenue Code of 1954'', which for purposes of
codification was translated as ``title 26'' thus requiring no change in
text.
Subsec. (j)(1), (3). Pub. L. 99-509, Sec. 8101(e), substituted
``otherwise provided in this subsection'' for ``provided in paragraph
(2)'' in par. (1) and added par. (3).
Effective Date of 2002 Amendments
Amendment by Pub. L. 107-296 effective 60 days after Nov. 25, 2002,
see section 4 of Pub. L. 107-296, set out as an Effective Date note
under section 101 of Title 6, Domestic Security.
Pub. L. 107-210, div. A, title III, Sec. 337(b), Aug. 6, 2002, 116
Stat. 980, provided that: ``The amendments made by subsection (a)
[amending this section] take effect on October 1, 2002.''
Effective Date of 2000 Amendment
Pub. L. 106-476, title I, Sec. 1471, Nov. 9, 2000, 114 Stat. 2174,
provided that: ``Except as otherwise provided in this title [enacting
section 1308 of this title, amending this section, sections 1313, 1433,
1434, 1441, 1484, 1505, and 1555 of this title, section 69 of Title 15,
Commerce and Trade, and section 91 of Title 46, Appendix, Shipping, and
enacting provisions set out as notes under sections 1308, 1313, 1484,
and 1654 of this title and section 1113 of Title 31, Money and Finance],
the amendments made by this title shall apply with respect to goods
entered, or withdrawn from warehouse, for consumption, on or after the
15th day after the date of the enactment of this Act [Nov. 9, 2000].''
Effective Date of 1999 Amendment
Pub. L. 106-36, title II, Sec. 2418(f), June 25, 1999, 113 Stat.
177, provided that: ``The amendments made by this section [amending this
section and section 1505 of this title] shall take effect 30 days after
the date of the enactment of this Act [June 25, 1999].''
Effective Date of 1996 Amendment
Section 4(b) of Pub. L. 104-295 provided that: ``The amendments made
by subsection (a) [amending this section] apply to--
``(1) any entry made from a foreign trade zone on or after the
15th day after the date of the enactment of this Act [Oct. 11,
1996]; and
``(2) any entry made from a foreign trade zone after November
30, 1986, and before such 15th day if liquidation of the entry was
not final before such 15th day.''
Section 38(d) of Pub. L. 104-295 provided that: ``The amendments
made by this section [amending this section] shall take effect as if
included in the amendments made by section 521 of the North American
Free Trade Agreement Implementation Act [Pub. L. 103-182].''
Effective Date of 1994 Amendment
Section 611(b) of Pub. L. 103-465 provided that: ``The amendment
made by this section [amending this section] shall apply to customs
inspectional services performed on or after January 1, 1994.''
Section 612(b) of Pub. L. 103-465 provided that: ``The amendments
made by this section [amending this section] apply to articles entered,
or withdrawn from warehouse for consumption, on or after January 1,
1995.''
Effective Date of 1993 Amendment
Amendment by section 204 of Pub. L. 103-182 effective on the date
the North American Free Trade Agreement enters into force with respect
to the United States [Jan. 1, 1994], see section 213(b) of Pub. L. 103-
182, set out as an Effective Date note under section 3331 of this title.
Section 521(b) of Pub. L. 103-182 provided that: ``The amendments
made by this section [amending this section] shall take effect on the
date the Agreement [North American Free Trade Agreement] enters into
force with respect to the United States [Jan. 1, 1994].''
Section 692 of title VI of Pub. L. 103-182 provided that: ``This
title [see Tables for classification] takes effect on the date of the
enactment of this Act [Dec. 8, 1993].''
Effective Date of 1990 Amendments
Section 4(c) of Pub. L. 104-295 provided that: ``The amendment made
by section 111(b)(2)(D)(iv) of the Customs and Trade Act of 1990 [Pub.
L. 101-382, amending this section] shall apply to--
``(1) any entry made from a foreign trade zone on or after the
15th day after the date of the enactment of this Act [Oct. 11,
1996]; and
``(2) any entry made from a foreign trade zone after November
30, 1986, and before such 15th day if the liquidation of the entry
was not final before such 15th day.''
Section 10001(g) of Pub. L. 101-508 provided that:
``(1) In general.--The amendments made by subsections (b), (c), and
(d) [amending this section and section 2082 of this title and amending
provisions set out below] shall take effect on the date of the enactment
of the Act providing full-year appropriations for the Customs Service
for fiscal year 1992 [Pub. L. 102-141, Oct. 28, 1991, 105 Stat. 837],
and shall apply to fiscal years beginning on and after October 1, 1991.
``(2) Merchandise processing fees for small airports.--The
amendments made by subsection (e) [amending this section] shall take
effect as if included in section 111 of the Customs and Trade Act of
1990 [Pub. L. 101-382, set out below].
``(3) Manual Entries and Releases.--The amendment made by subsection
(f) [amending this section] shall take effect on the date of the
enactment of this Act [Nov. 5, 1990].''
Section 115 of Pub. L. 101-382 provided that:
``(a) In General.--Except as provided in subsection (b), this
subtitle [subtitle B (Secs. 111-115) of title I of Pub. L. 101-382,
enacting section 2082 of this title, amending this section, and enacting
provisions set out as notes below], and the amendments made by this
subtitle, take effect October 1, 1990, but the amendment made by section
111(b)(1) [amending this section] applies with respect to railroad cars
arriving in the United States on or after July 7, 1986.
``(b) Exceptions.--The amendment made by section 111(d) [amending
this section], and section 112 [enacting provisions set out below], take
effect on the date of the enactment of this Act [Aug. 20, 1990].''
Effective and Termination Dates of 1988 Amendments
Section 9001(b) of Pub. L. 100-647 provided that: ``The amendments
made by this section [amending this section, sections 1330, 1332, 1337,
1671, 1677, 1677-2, 2131, 2138, 2212, 2253, 2254, 2296, and 2703 of this
title, and provisions set out as notes under sections 1507, 1671, and
2397 of this title] shall be applied as if such amendments took effect
on August 23, 1988.''
Amendment by Pub. L. 100-449 effective on date the United States-
Canada Free-Trade Agreement enters into force (Jan. 1, 1989), and to
cease to have effect on date Agreement ceases to be in force, see
section 501(a), (c) of Pub. L. 100-449, set out in a note under section
2112 of this title.
Amendment by Pub. L. 100-418 effective Jan. 1, 1989, and applicable
with respect to articles entered on or after such date, see section
1217(b)(1) of Pub. L. 100-418, set out as an Effective Date note under
section 3001 of this title.
Effective Date of 1987 Amendment
Section 9501(d) of Pub. L. 100-203 provided that:
``(1) Except as otherwise provided in this subsection, the
provisions of this section [amending this section, enacting provisions
set out as a note under section 3 of this title, and amending provisions
set out below] take effect on the date of the enactment of this Act
[Dec. 22, 1987].
``(2) The amendments made by subsection (a)(1) [amending this
section] apply with respect to articles entered, or withdrawn from
warehouse for consumption, on or after the 15th day after the date of
enactment of this Act.
``(3) The amendment made by subsection (a)(3) [amending this
section] shall take effect on October 1, 1987.''
Effective Date of 1986 Amendment; Refunds
Section 1893(g) of Pub. L. 99-514, as amended by Pub. L. 100-203,
title IX, Sec. 9501(b), Dec. 22, 1987, 101 Stat. 1330-379, provided
that:
``(1) The amendments made by this section [amending this section and
section 1741 of former Title 49, Transportation, and enacting provisions
set out below] shall apply with respect to services rendered after the
date that is 15 days after the date of enactment of this Act [Oct. 22,
1986].
``(2) Upon written request filed by any person with the Secretary of
the Treasury (hereafter in this subsection referred to as the
`Secretary') before the date that is 90 days after the date of the
enactment of the Omnibus Budget Reconciliation Act of 1987 [Dec. 22,
1987] which is accompanied by such documentation establishing proof of
payment as the Secretary may require, the Secretary shall refund (out of
funds in the Treasury of the United States not otherwise appropriated)
to such person an amount equal to the excess of--
``(A) the amount of fees imposed by section 13031 of the
Consolidated Omnibus Budget Reconciliation Act of 1985 [this
section] that were paid by such person to the Secretary with respect
to customs services provided--
``(i) after July 6, 1986, and
``(ii) on or before the date that is 15 days after the date
of enactment of this Act, over
``(B) the amount of fees such person would have been required to
pay to the Secretary by reason of such section with respect to such
services if the amendments made by subsections (a)(1) and (b)
[amending this section] applied with respect to such services.
``(3) If the customs broker permit fee paid by any person for
calendar year 1986 under section 13031(a)(7) of the Consolidated Omnibus
Budget Reconciliation Act of 1985 exceeds $62.50, the Secretary shall
either--
``(A) refund (out of funds in the Treasury of the United States
not otherwise appropriated) to such person the amount of the excess,
or
``(B) if requested by such person, credit the amount of the
excess to the fee due under such section 13031(a)(7) with respect to
such permit for calendar year 1987.''
Construction of 1993 Amendment
Section 212 of title II of Pub. L. 103-182 provided that: ``Any
amendment in this title [amending this section and sections 81c, 1304,
1311 to 1313, 1508, 1509, 1514, 1520, 1562, 1592, and 1628 of this
title] to a law that is also amended under title VI [see Tables for
classification] shall be made after the title VI amendment is
executed.''
Transfer of Functions
For transfer of functions, personnel, assets, and liabilities of the
United States Customs Service of the Department of the Treasury,
including functions of the Secretary of the Treasury relating thereto,
to the Secretary of Homeland Security, and for treatment of related
references, see sections 203(1), 551(d), 552(d), and 557 of Title 6,
Domestic Security, and the Department of Homeland Security
Reorganization Plan of November 25, 2002, as modified, set out as a note
under section 542 of Title 6.
Aggregation of Merchandise Processing Fees
Section 111(f) of Pub. L. 101-382, as amended by Pub. L. 101-508,
title X, Sec. 10001(c), Nov. 5, 1990, 104 Stat. 1388-386, provided that:
``(1) Notwithstanding any provision of section 13031 of the
Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c),
in the case of entries of merchandise made under the temporary monthly
entry programs established by the Commissioner of Customs before July 1,
1989, for the purpose of testing entry processing improvements, the fee
charged under section 13031(a)(9) of the Consolidated Omnibus Budget
Reconciliation Act of 1985 for each day's importations at each port by
the same importer from the same exporter shall be the lesser of--
``(A) $400, or
``(B) the amount determined by applying the ad valorem rate
currently in effect under such section 13031(a)(9) to the total
value of each day's importations at each port by the same importer
from the same exporter.
``(2) The fees described in paragraph (1) that are payable under the
program described in paragraph (1) shall be paid with each monthly
consumption entry. Interest shall accrue on the fees paid monthly in
accordance with section 6621 of the Internal Revenue Code of 1986 [26
U.S.C. 6621].''
Exemption of Israeli Products From Certain User Fees
Section 112 of Pub. L. 101-382 provided that: ``If the United States
Trade Representative determines that the Government of Israel has
provided reciprocal concessions in exchange for the exemption of the
products of Israel from the fees imposed under section 13031(a)(9) and
(10) of the Consolidated Omnibus Budget Reconciliation Act of 1985 [19
U.S.C. 58c(a)(9), (10)] (as amended by section 111), such fees may not
be charged with respect to any product of Israel that is entered, or
withdrawn from warehouse for consumption, on or after the 15th day
(which day may not be before October 1, 1990) after the date on which
the determination is published in the Federal Register.''
Plan Amendments Not Required Until January 1, 1989
For provisions directing that if any amendments made by subtitle A
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII
[Secs. 1801-1899A] of Pub. L. 99-514 require an amendment to any plan,
such plan amendment shall not be required to be made before the first
plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub.
L. 99-514, as amended, set out as a note under section 401 of Title 26,
Internal Revenue Code.
Fee for Customs Broker Permit for 1986; Reinstatement of Revoked or
Suspended Customs Brokers' Licenses and Permits
Section 1893(c)(2), (3) of Pub. L. 99-514 provided that:
``(2) Notwithstanding section 13031(a)(7) of the Consolidated
Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)(7)), the fee
imposed by section 13031(a) of such Act with respect to each customs
broker permit held by an individual, partnership, association, or
corporate customs broker for calendar year 1986 is $62.50.
``(3)(A) The Secretary of the Treasury shall reinstate any customs
broker's license or customs broker permit issued under subsection (b) or
(c) of section 641 of the Tariff Act of 1930 (19 U.S.C. 1641) that was
suspended or revoked on or before the date of enactment of this Act
[Oct. 22, 1986] solely by reason of nonpayment of the fee imposed by
section 13031(a)(7) of the Consolidated Omnibus Budget Reconciliation
Act of 1985.
``(B) Notwithstanding any other provision of law, the Secretary of
the Treasury may not suspend or revoke any customs broker permit issued
under section 641(c) of the Tariff Act of 1930 (19 U.S.C. 1641(c))
solely by reason of nonpayment of the fee imposed by section 13031(a)(7)
of the Consolidated Omnibus Budget Reconciliation Act of 1985 before the
date that is 60 days after the date of enactment of this Act [Oct. 22,
1986].''
Section Referred to in Other Sections
This section is referred to in sections 1484, 1499, 2075 of this
title; title 6 sections 212, 213; title 49 section 80503.
