US Customs and Border Protection

U.S. Customs and Border Protection, DHS; Treasury § 24.22

Customs for compensation and/or ex- of the charge for administrative over- penses of Customs officers performing head; or (3) the charge for administra- various services for the benefit of such tive overhead for a service is specifi- parties. The cost of the charge for ad- cally provided for elsewhere in this ministrative overhead shall be 15 per- chapter. cent of the compensation and/or ex- [T.D. 84–231, 49 FR 46122, Nov. 23, 1984, as penses of the Customs officers per- amended by T.D. 95–99, 60 FR 62733, Dec. 7, forming the service. The fees, whether 1995; T.D. 99–64, 64 FR 43266, Aug. 10, 1999] billed or not, include, but are not limited to: § 24.22 Fees for certain services. (1) Navigation fees for vessel services (a) Definitions. For purposes of this in § 4.98; section: (2) [Reserved] (1) The term vessel includes every de- (3) Fee to establish container sta- scription of watercraft or other con- tions in § 19.40; trivance used or capable of being used (4) Fee for furnishing the names and as a means of transportation on water addresses of importers of merchandise but does not include any aircraft. appearing to infringe a registered pat- (2) The term arrival means arrival at ent in § 24.12(a)(3); a port of entry in the customs territory (5) Charge for storing merchandise in of the United States or at any place a Government-owned or rented build- serviced by any such port of entry. ing in § 24.12(c); (3) The expression calendar year (6) Charge for the sale of in-bond and means the period from January 1 to in-transit seals in § 24.13(f); December 31 of any particular year. (7) Charge for the sale of Customs (4) The term ferry means any vessel forms in § 24.14(b); which is being used to provide trans- (8) Charge for preclearing aircraft in portation only between places that are a foreign country in § 24.18; no more than 300 miles apart and which (9) Fee for issuing a customhouse is being used to transport only: broker’s license in § 111.12(a); (i) Passengers, and/or (10) Fee for designating a carrier or (ii) Vehicles, or railroad cars, which freight forwarder as a carrier of Cus- are being used, or have been used, in toms bonded merchandise in § 112.12(a); transporting passengers or goods. (11) Fee for issuing a Customs bonded (b) Fee for arrival of certain commercial cartman’s license in § 112.22(a)(2); vessels—(1) Vessels of 100 net tons or (12) Fee for recording of trademarks more—(i) Fee. Except as provided in in § 133.3; paragraphs (b)(2) and (b)(4) of this sec- (13) Fee for renewing, or recording a tion, a processing fee in the amount of change in name of owner, or of owner- $437 shall be tendered by the master, li- ship of, a trademark in §§ 133.5(d), censed deck officer, or purser upon ar- 133.6(b), 133.7(a)(3); rival of any commercial vessel of 100 (14) Fee for recording of trade name net tons or more which is required to in § 133.13(b); enter under § 4.3 of this chapter or upon (15) Fee for recording a copyright in arrival of any U.S.-flag vessel of 100 net § 133.33(b); and tons or more proceeding coastwise (16) Fee for renewing, or recording a under § 4.85 of this chapter. The fee change in name of owner, or of owner- shall be collected for each arrival re- ship of, a copyright in §§ 133.35(b)(2), gardless of the number of arrivals tak- 133.36(b), 133.37(a)(3); ing place in the course of a single voy- (c) No administrative overhead charge. age. No additional charge for administra- (ii) Fee limitation. No fee or portion tive overhead costs discussed in para- thereof shall be collected under paragraphs (a) and (b) of this section shall graph (b)(1)(i) of this section for the ar- be collected if (1) imposition of such rival of a vessel during any calendar charge is precluded by law; (2) there is year after a total of $5,955 in fees has a formal accounting system for deter- been paid under paragraphs (b)(1)(i) and mining administrative overhead for a (b)(2)(i) of this section for all arrivals service, in which case that system of such vessel during such calendar shall be used for determining the cost year, provided that adequate proof of

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such total payment is submitted to (iii) Any government vessel for which Customs. no report of arrival or entry is required (2) Barges and other bulk carriers from as provided in § 4.5 of this chapter; and Canada or Mexico—(i) Fee. A processing (iv) A ferry except for a ferry that fee of $110 shall be tendered upon ar- began operations on or after August 1, rival of any barge or other bulk carrier 1999, and operates south of 27 degrees which arrives from Canada or Mexico latitude and east of 89 degrees lon- either in ballast or transporting only gitude. cargo laden in Canada or Mexico. The (c) Fee for arrival of a commercial fee shall be collected for each arrival truck—(1) Fee. The driver or other per- regardless of the number of arrivals son in charge of a commercial truck taking place in the course of a single shall, upon arrival, proceed to Customs voyage. For purposes of this paragraph, and tender the sum of $5.50 for the the term ‘‘barge or other bulk carrier’’ services provided. The fee shall not means any vessel, other than a ferry, apply to any commercial truck which, which is not self-propelled or which at the time of arrival, is being trans- transports fungible goods that are not ported by any vessel other than a ferry. packaged in any form. For purposes of this paragraph, the (ii) Fee limitation. No fee or portion term ‘‘commercial truck’’ means any thereof shall be collected under para- self-propelled vehicle, including an graph (b)(2)(i) of this section for the ar- empty vehicle or a truck cab without a rival of a barge or other bulk carrier trailer, which is designed and used for during any calendar year after a total the transportation of commercial mer- of $1,500 in fees has been paid under chandise or for the transportation of paragraphs (b)(1)(i) and (b)(2)(i) of this non-commercial merchandise on a for- section for all arrivals of such vessel hire basis. during such calendar year, provided (2) Fee limitation. No fee shall be col- that adequate proof of such total pay- lected under paragraph (c)(1) of this ment is submitted to Customs. section for the arrival of a commercial (3) Prepayment. The vessel operator, truck during any calendar year once a owner, or agent may at any time pre- prepayment of $100 has been made and pay the maximum calendar year a decal has been affixed to the vehicle amount specified in paragraph (b)(1)(ii) windshield as provided in paragraph or (b)(2)(ii) of this section, or any re- (c)(3) of this section. maining portion of that amount if indi- (3) Prepayment. The owner, agent, or vidual arrival fees have already been person in charge of a commercial vehi- paid on the vessel for that calendar cle may at any time prepay a fee of year. Prepayment must be made at a $100 to cover all arrivals of that vehicle CBP port office. When prepayment is during a calendar year or any remain- for the remaining portion of a max- ing portion of a calendar year. Prepay- imum calendar year amount, certified ment must be made in accordance with copies of receipts (Customs Form 368 or the procedures set forth in this para- 368A) issued for individual arrival fee graph and paragraph (i) of this section. payments during the calendar year Prepayment may be sent by mail, with must accompany the payment. a properly completed Customs Form (4) Exceptions. The following vessels 339, Annual User Fee Decal Request, to are exempt from payment of the fees the following address: Bureau of Cus- specified in paragraphs (b)(1) and (b)(2) toms and Border Protection, Decal of this section: Program Administrator, P.O. Box (i) Foreign passenger vessels making 382030, Pittsburgh, PA 15250–8030. Alter- at least three trips a week from a port natively, the decal request and prepay- in the United States to the high seas ment by credit card may be made via and returning to the same U.S. port the Internet through the ‘‘Traveler In- without having touched any foreign formation’’ links at CBP’s website port or place, even though formal entry (http://www.cbp.gov). A third option, is still required; prepayment at the port, is subject to (ii) Any vessel which, at the time of the port director’s discretion to main- arrival, is being used solely as a tug- tain user fee decal inventories. Once boat; the prepayment has been made under

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this paragraph, a decal will be issued to ery, to: the same addressee at 6026 be permanently affixed by adhesive to Lakeside Blvd., Indianapolis, IN 46278). the lower left hand corner of the vehi- (4) Statement filing and payment proce- cle windshield or on the left wing win- dures. (i) The Association of American dow, and otherwise in accordance with Railroads (AAR), the National Railroad the accompanying instructions, to Passenger Corporation (AMTRAK), and show that the vehicle is exempt from any railroad company preferring to act payment of the fee for individual arriv- individually, shall file monthly state- als during the applicable calendar year ments with Customs, and shall make or any remaining portion of that year. payment of the arrival fees to Customs, (d) Fee for arrival of a railroad car—(1) in accordance with the procedures set Fee. Except as provided in paragraph forth in paragraphs (d)(4) (ii) and (i) of (d)(6) of this section, a fee of $8.25 shall this section. Each monthly statement be charged for the arrival of each load- shall indicate: ed or partially loaded passenger or (A) The number of railroad cars sub- commercial freight railroad car. The ject to the arrival fee during the rel- railroad company receiving a railroad evant period; car in interchange at a port of entry (B) The number of such railroad cars or, barring interchange, the company pulled by each carrier; and moving a car in line haul service into (C) The total processing fees due the customs territory of the United from each carrier for the relevant pe- States, shall be responsible for pay- riod. ment of the fee. Payment of the fee (ii) AMTRAK and railroad companies shall be made in accordance with the acting individually shall file each procedures set forth in paragraph (d)(3) monthly statement within 60 days or (d)(4) of this section. For purposes of after the end of the applicable calendar this paragraph, the term ‘‘railroad car’’ month, and the fees covered by each means any carrying vehicle, measured statement shall be remitted with the from coupler to coupler and designed to statement. Monthly statements pre- operate on railroad tracks, other than pared by the AAR on behalf of indi- a locomotive or a caboose. vidual railroad companies shall be filed (2) Fee limitation. No fee shall be col- within 60 days after the end of the ap- lected under paragraph (d)(1) of this plicable calendar month, and each rail- section for the arrival of a railroad car road company shall remit the fees as during any calendar year once a pre- calculated for it by the AAR within 60 payment of $100 has been made as pro- days after the end of that calendar vided in paragraph (d)(3) of this sec- month. In cases of conflict between the tion, provided that adequate records AAR and an individual railroad com- are maintained to enable Customs to pany regarding calculation of the fees, verify any such prepayment. the railroad company shall timely (3) Prepayment. As an alternative to remit the amount as calculated by the the payment procedures set forth in AAR even if the dispute is unresolved. paragraph (d)(4) of this section, a rail- Subsequent settlements may be ac- road company may at any time prepay counted for by an explanation in, and a fee of $100 to cover all arrivals of a adjustment of, the next payment to railroad car during a calendar year or Customs. Payment must be made in ac- any remaining portion of a calendar cordance with this paragraph and para- year. The prepayment, accompanied by graph (i) of this section and must be a letter setting forth the railroad car sent by mail to the following address: number(s) covered by the payment, the Customs and Border Protection, Na- calendar year to which the payment tional Finance Center, Collections Sec- applies, a return address, and any addition, P.O. Box 68907, Indianapolis, IN tional information required under 46268 (or, if for overnight delivery, to: paragraph (i) of this section, must be the same addressee at 6026 Lakeside mailed to: Customs and Border Protec- Blvd., Indianapolis, IN 46278). tion, National Finance Center, Collec- (5) Maintenance of records. The AAR, tions Section, P.O. Box 68907, Indianap- AMTRAK, and each railroad company olis, IN 46268 (or, if for overnight deliv- preparing and filing its own statements

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shall maintain all documentation nec- fee, a decal will be issued to be perma- essary for Customs to verify the accu- nently affixed by adhesive to the vessel racy of the fee calculations and to oth- or aircraft, in accordance with accom- erwise determine compliance under the panying instructions, as evidence that law. Such documentation shall be the fee has been paid. Except in the maintained in the United States for a case of private aircraft, and aircraft period of 5 years from the date of fee landing at user fee airports authorized calculation. The AAR, AMTRAK, and under 19 U.S.C. 58b, all overtime each railroad company preparing and charges provided for in this part re- filing its own statements shall provide main payable notwithstanding pay- to Customs the name, address, and ment of the fee specified in this para- telephone number of a responsible offi- graph. cer who is able to verify any state- (2) Prepayment. A private vessel or ments or records required to be filed or private aircraft owner or operator may, maintained under this section, and at any time during the calendar year, shall promptly notify Customs of any prepay the $27.50 annual fee specified in changes in identifying information pre- paragraph (e)(1) of this section. Prepay- viously submitted. ment must be made in accordance with (6) Exceptions. The following railroad the procedures set forth in this para- cars are exempt from payment of the graph and paragraph (i) of this section. fee specified in paragraph (d)(1) of this Prepayment may be sent by mail, section: along with a properly completed Cus- (i) Any railroad car whose journey toms Form 339, Annual User Fee Decal originates and terminates in the same Request, to the following address: Cus- country, provided that no passengers toms and Border Protection, Decal board or disembark from the train and Program Administrator, P.O. Box no cargo is loaded or unloaded from the 382030, Pittsburgh, PA 15250–8030. Alter- car while the car is within any country natively, the decal request and prepay- other than the country in which the ment by credit card may be made via car originates and terminates, includ- the Internet through the ‘‘Traveler In- ing any such railroad car which is set formation’’ links at CBP’s website out for repairs outside the United (http://www.cbp.gov). A third option, States and then returned to on-line prepayment at the port, is subject to service without having undergone load- the port director’s discretion to maining or unloading of passengers or cargo tain user fee decal inventories. during the repair period; (3) Exceptions. The following are ex- (ii) Any railroad car transporting empt from payment of the fee specified only containers, bins, racks, dunnage in paragraph (e)(1) of this section: and other fixed or loose equipment or (i) Private pleasure vessels of less materials which have been used for en- than 30 feet in length, so long as they closing, supporting or protecting com- are not carrying any goods required to mercial freight; and be declared to Customs; (iii) Any railroad car which, at the (ii) Any private pleasure vessel time of arrival, is being transported by granted a cruising license under § 4.94 any vessel other than a ferry. of this chapter, during the term of the (e) Fee for arrival of a private vessel or license; and private aircraft—(1) Fee. Except as pro- (iii) Any private vessel which, at the vided in paragraph (e)(3) of this sec- time of arrival, is being transported by tion, the master or other person in any vessel other than a ferry. charge of a private vessel or private (f) Fee for dutiable mail. The addressee aircraft must, upon first arrival in any of each item of dutiable mail for which calendar year, proceed to CBP and ten- a Customs officer prepares documenta- der the sum of $27.50 to cover services tion shall be assessed a processing fee provided in connection with all arrivals in the amount of $5.50. When the mer- of that vessel or aircraft during that chandise is delivered by the Postal calendar year. A properly completed Service, the fee shall be shown as a sep- Customs Form 339, Annual User Fee arate item on the entry and collected Decal Request, must accompany the at the time of delivery of the merchan- payment. Upon payment of the annual dise along with any duty and taxes due.

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When Customs collects the fee directly (iv) For purposes of this paragraph from the importer or his agent, the fee (g), a journey, which may encompass will be included as a separate item on multiple destinations and more than the informal entry or entry summary one mode of transportation, will be document. deemed to originate in the location (g) Fees for arrival of passengers aboard where the person’s travel begins under commercial vessels and commercial air- cover of a transaction which includes craft—(1) Fees. (i) Subject to paragraphs the issuance of a ticket or travel docu- (g)(1)(ii) and (g)(3) of this section, a fee ment for transportation into the cus- of $5.50 must be collected and remitted toms territory of the United States. to CBP for services provided in connec- (v) For purposes of this paragraph tion with the arrival of each passenger (g), the term ‘‘passenger’’ means a nat- aboard a commercial vessel or commer- ural person for whom transportation is cial aircraft from a place outside the provided and includes an infant wheth- United States, other than Canada, er a separate ticket or travel document Mexico, one of the territories and pos- is issued for the infant or the infant oc- sessions of the United States, or one of cupies a seat or is held or carried by the adjacent islands, in either of the another passenger. following circumstances: (vi) For purposes of paragraph (A) When the journey of the arriving (g)(1)(ii) of this section, the term passenger originates in a place outside ‘‘commercial vessel’’ includes any ferry the United States other than Canada, that began operations on or after Au- Mexico, one of the territories or posses- gust 1, 1999, and operates south of 27 de- sions of the United States, or one of grees latitude and east of 89 degrees the adjacent islands; or longitude. (vii) In the case of a commercial ves- (B) When the journey of the arriving sel making a single voyage involving passenger originates in the United two or more United States ports, the States and is not limited to Canada, applicable fee prescribed under para- Mexico, territories and possessions of graph (g)(1)(i) or (g)(1)(ii) of this sec- the United States, and adjacent is- tion is required to be charged only one lands. time for each passenger. (ii) Subject to paragraph (g)(3) of this (2) Fee chart. The chart set forth section, a fee of $1.93 must be collected below outlines the application of the and remitted to Customs for services fees specified in paragraphs (g)(1)(i) and provided in connection with the arrival (ii) of this section with reference to the of each passenger aboard a commercial place where the passenger’s journey vessel from Canada, Mexico, one of the originates and with reference to the territories and possessions of the place from which the passenger arrives United States, or one of the adjacent in the United States (that is, the last islands, regardless of whether the jour- stop on the journey prior to arrival in ney of the arriving passenger origi- the United States). In the chart: nates in a place outside the United (i) SL stands for ‘‘Specified Location’’ States or in the United States. and means Canada, Mexico, any terri- (iii) For purposes of this paragraph tories and possessions of the United (g), the term ‘‘territories and posses- States, and any adjacent islands; sions of the United States’’ includes (ii) The single asterisk (*) means that American Samoa, Guam, the Northern the journey originating in the United Mariana Islands, Puerto Rico, and the States is limited to travel to one or U.S. Virgin Islands, and the term ‘‘ad- more Specified Locations; jacent islands’’ includes Saint Pierre, (iii) The double asterisk (**) means Miquelon, Cuba, the Dominican Repub- that the journey originating in the lic, Haiti, Bermuda, the Bahamas, Bar- United States includes travel to at bados, Jamaica, the Windward and Lee- least one place other than a Specified ward Islands, Trinidad, Martinique, Location; and and other British, French, and Nether- (iv) N/A indicates that the facts pre- lands territory or possessions in or bor- sented in the chart preclude applica- dering on the Caribbean Sea. tion of the fee.

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Fee status for arrival from SL Fee status for arrival from other than Place where journey originates (see (g)(1)(iv)) SL Vessel Aircraft Vessel Aircraft

SL ...... $1.93 No fee ...... No fee ...... No fee. Other than SL or U.S...... 1.93 $5.50 ...... $5.50 ...... $5.50. U.S.* ...... 1.93 No fee...... N/A ...... N/A. U.S.** ...... 1.93 $5.50 ...... $5.50 ...... $5.50.

(3) Exceptions. The fees specified in ticket or travel document for transpor- paragraph (g)(1) of this section will not tation into the customs territory of apply to the following categories of ar- the United States is responsible for col- riving passengers: lecting from the passenger the applica- (i) Crew members and persons di- ble fee specified in paragraph (g)(1) of rectly connected with the operation, this section, including the fee applica- navigation, ownership or business of ble to any infant traveling without a the vessel or aircraft, provided that the separate ticket or travel document. crew member or other person is trav- The fee must be separately identified eling for an official business purpose with a notation ‘‘Federal inspection and not for pleasure; fees’’ on the ticket or travel document (ii) Diplomats and other persons in issued to the passenger to indicate that possession of a visa issued by the the required fee has been collected. A United States Department of State in fee relative to an infant traveling with- class A–1, A–2, C–2, C–3, G–1 through G– out a ticket or travel document may be 4, or NATO 1–6; identified instead with the notation on (iii) Persons arriving as passengers a receipt or other document issued for on any aircraft used exclusively in the that purpose or to record the infant’s governmental service of the United travel. If the ticket or travel docu- States or a foreign government, includ- ment, or a receipt or other document ing any agency or political subdivision issued relative to an infant traveling of the United States or foreign govern- without a ticket or travel document, is ment, so long as the aircraft is not car- not so marked and was issued in a for- rying persons or merchandise for com- eign country, the fee must be collected mercial purposes. Passengers on com- by the departing carrier upon depar- mercial aircraft under contract to the ture of the passenger from the United U.S. Department of Defense are ex- States. If the fee is collected at the empted if they have been precleared time of departure from the United abroad under the joint DOD/CBP Mili- States, the carrier making the collec- tary Inspection Program; tion must issue a receipt to the pas- (iv) Persons arriving on an aircraft senger. U.S.-based tour wholesalers due to an emergency or forced landing who contract for passenger space and when the original destination of the issue non-carrier tickets or travel doc- aircraft was a foreign airport; uments must collect the fee in the (v) Persons who are in transit to a same manner as a carrier. destination outside the United States (ii) Collection of the fee under para- and for whom CBP inspectional serv- graph (g)(1)(i) of this section will in- ices are not provided; clude the following circumstances: (vi) Persons departing from and re- (A) When a through ticket or travel turning to the same United States port document is issued covering (or a re- as passengers on board the same vessel ceipt or other document issued for an without having touched a foreign port infant traveling without a ticket or or place; and travel document indicates that the in- (vii) Persons arriving as passengers fant’s journey is covering) a journey on board a commercial vessel traveling into the customs territory of the only between ports that are within the United States which originates in and customs territory of the United States. arrives from a place outside the United (4) Fee collection procedures. (i) Each States other than Canada, Mexico, one air or sea carrier, travel agent, tour of the territories and possessions of the wholesaler, or other party issuing a United States, or an adjacent island;

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(B) When a return ticket or travel graph (g)(1) of this section must be document is issued (or a receipt or made no later than 31 days after the other document that indicates an in- close of the calendar quarter in which fant traveling without a return ticket the fees were required to be collected or travel document is issued) in con- from the passenger. Payment of the nection with a journey which origi- fees must be made, in accordance with nates in the United States, includes a the procedures set forth in this para- stop in a place other than Canada, graph and paragraph (i) of this section, Mexico, one of the territories and pos- by the party required to collect the fee sessions of the United States, or an ad- under paragraph (g)(4)(1) of this sec- jacent island, and the return arrival to tion. Each quarterly fee payment must the United States is from a place other be sent to the following address: Cus- than one of these specified places; and toms and Border Protection, National (C) When a passenger on a journey in Finance Center, Collections Section, transit through the United States to a P.O. Box 68907, Indianapolis, IN 46268 foreign destination arrives in the cus- (or, if for overnight delivery, to: the toms territory of the United States same addressee at 6026 Lakeside Blvd., from a place other than Canada, Mex- Indianapolis, IN 46278). Overpayments ico, one of the territories and posses- and underpayments may be accounted sions of the United States, or an adja- for by an explanation with, and adjust- cent island, is processed by CBP, and ment of, the next due quarterly pay- the journey does not originate in one of ment to CBP. The quarterly payment these specified places. must be accompanied by a statement (iii) Collection of the fee under para- that includes the following informa- graph (g)(1)(ii) of this section will in- tion: clude the following circumstances: (i) The name and address of the party (A) When a through ticket or travel remitting payment; document is issued covering (or a re- (ii) The taxpayer identification num- ceipt or other document issued for an ber of the party remitting payment; infant traveling without a ticket or (iii) The calendar quarter covered by travel document indicates that the in- the payment; fant’s journey is covering) a journey (iv) The total number of tickets for into the customs territory of the which fees were required to be col- United States from Canada, Mexico, lected, the total number of infants one of the territories and possessions of traveling without a ticket or travel the United States, or an adjacent is- document for which fees were required land; to be collected, and the total amount (B) When a return ticket or travel of fees collected and remitted; and document is issued (or a receipt or (v) For commercial vessel passengers, other document that indicates an in- the total number of tickets for which fant traveling without a return ticket fees were required to be collected, the or travel document is issued) in con- total number of infants traveling with- nection with a journey which origi- out a ticket or travel document for nates in the United States and the re- which fees were required to be col- turn arrival to the United States is lected, the total amount of fees col- from Canada, Mexico, one of the terri- lected and remitted to CBP, and a sepa- tories and possessions of the United rate breakdown of the foregoing infor- States, or an adjacent island; and mation relative to the $5.50 vessel pas- (C) When a passenger on a journey in senger fee collected and remitted under transit through the United States to a paragraph (g)(1)(i) of this section and foreign destination arrives in the cus- the $1.93 vessel passenger fee collected toms territory of the United States and remitted under paragraph (g)(1)(ii) from Canada, Mexico, one of the terri- of this section. tories and possessions of the United (6) Each carrier contracting with a States, or an adjacent island and is U.S.-based tour wholesaler is respon- processed by CBP. sible for notifying Customs of each (5) Quarterly payment and statement flight or voyage so contracted, the procedures. Payment to CBP of the fees number of spaces contracted for on required to be collected under para- each flight or voyage, and the name,

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address and taxpayer identification the time period to which the payment number of the tour wholesaler, within applies. All fee payments required 31 days after the close of the calendar under this section must be in the quarter in which such a flight or voy- amounts prescribed and must be made age occurred. in U.S. currency, or by check or money (7) Maintenance of records. Each air or order payable to Customs and Border sea carrier, travel agent, tour whole- Protection, in accordance with the pro- saler, or other party affected by this visions of § 24.1 of this part. Authoriza- paragraph shall maintain all such doc- tion for making payments electroni- umentation necessary for Customs to cally can be obtained by writing to the verify the accuracy of fee calculations National Finance Center, Collections and to otherwise determine compliance Section, 6026 Lakeside Blvd., Indianap- under the law. Such documentation olis, IN 46278. Where payment is made shall be maintained in the United at a CBP port, credit cards will be ac- States for a period of 5 years from the cepted only where the port is equipped date of fee calculation. Each such af- to accept credit cards for the type of fected party shall provide to Customs payment being made. If payment is the name, address, and telephone num- made by check or money order, the ber of a responsible officer who is able check or money order must be anno- to verify any statements or records re- tated with the appropriate class code. quired to be filed or maintained under The applicable class codes and pay- this section, and shall promptly notify ment locations for each fee are as fol- Customs of any changes in the identi- lows: fying information previously sub- (1) Fee under paragraph (b)(1) of this mitted. section (commercial vessels of 100 net (8) Limitation on charges. Except in tons or more other than barges and the case of costs reimbursed under other bulk carriers from Canada or § 24.17(a)(14) of this part, Customs serv- Mexico): class code 491. Payment loca- ices provided to passengers arriving in tion: port of arrival for each individual the United States on scheduled airline arrival (fee to be collected by CBP at flights (as defined in § 122.1(k) of this the time of arrival) or prepayment at chapter and operating within the re- the port in accordance with paragraph quirements of subpart D of part 122 of (b)(3) of this section; this chapter) shall be provided at no cost to airlines and airline passengers (2) Fee under paragraph (b)(2) of this other than the fee specified in para- section (barges and other bulk carriers graph (g)(1) of this section. from Canada or Mexico): class code 498. (h) Annual customs broker permit fee. Payment location: port of arrival for Customs brokers are subject to an an- each individual arrival (fee to be col- nual fee for each district permit and lected by CBP at the time of arrival) or for a national permit held by an indi- prepayment at the port in accordance vidual, partnership, association, or cor- with paragraph (b)(3) of this section; poration, as provided in § 111.96(c) of (3) Fee under paragraph (c) of this this chapter. The annual fee for each section (commercial vehicles): for each district permit must be submitted to individual arrival, class code 492; for the port through which the broker was prepayment of the maximum calendar granted the permit. The annual fee for year fee, class code 902. Payment loca- a national permit must be submitted to tion: port of arrival for each individual the port through which the broker’s li- arrival (fee to be collected by CBP at cense is delivered. the time of arrival) or prepayment in (i) Information submission and fee re- accordance with paragraph (c)(3) of this mittance procedures. In addition to any section; information specified elsewhere in this (4) Fee under paragraph (d) of this section, each payment made by mail section (railroad cars): for each indi- must be accompanied by information vidual arrival (under the monthly pay- identifying the person or organization ment and statement filing procedure), remitting the fee, the type of fee being class code 493; for prepayment of the remitted (for example, railroad car, maximum calendar year fee, class code commercial truck, private vessel), and 903. Payment location: for individual

496

VerDate Mar<15>2010 17:08 Apr 28, 2011 Jkt 223059 PO 00000 Frm 00506 Fmt 8010 Sfmt 8010 Q:\19\19V1 ofr150 PsN: PC150 U.S. Customs and Border Protection, DHS; Treasury § 24.23

arrivals (monthly payment and state- treated as if such fee is a Customs ment filing), see paragraph (d)(4)(ii) of duty. this section; for prepayment, see para- [T.D. 93–85, 58 FR 54282, Oct. 21, 1993, as graph (d)(3) of this section; amended by T.D. 94–1, 58 FR 69470, Dec. 30, (5) Fee under paragraph (e) of this 1993; 59 FR 8853, Feb. 24, 1994; T.D. 98–56, 63 section (private vessels and aircraft): FR 32944, June 16, 1998; CBP Dec. 03–13, 68 FR for private vessels, class code 904; for 43627, July 24, 2003; 72 FR 3733, Jan. 26, 2007] private aircraft, class code 494. Pay- § 24.23 Fees for processing merchan- ment location: port of arrival for each dise. individual arrival (fee to be collected by CBP at the time of arrival) or pre- (a) Definitions. The following defini- payment in accordance with paragraph tions apply for the purposes of this section: (e)(2) of this section; (1) Centralized hub facility. A central- (6) Fee under paragraph (f) of this ized hub facility is a separate, unique, section (dutiable mail): class code 496. single purpose facility normally oper- Payment location: see paragraph (f) of ating outside of CBP operating hours this section; approved by the port director for entry (7) Fee under paragraph (g)(1)(i) of filing, examination, and release of ex- this section (the $5.50 fee for commer- press consignment shipments, as pro- cial vessel and commercial aircraft vided for in part 128 of this chapter on passengers): class code 495. Payment lo- July 30, 1990. cation: see paragraph (g)(5) of this sec- (2) Entered or released. Merchandise is tion; entered or released if the merchandise is: (8) Fee under paragraph (g)(1)(ii) of (i) Released under a special permit this section (the $1.93 fee for commer- for immediate delivery under 19 U.S.C. cial vessel passengers): class code 484. 1448(b); Payment location: see paragraph (g)(5) (ii) Entered or released from CBP of this section; and custody under 19 U.S.C. 1484(a)(1)(A); or (9) Fee under paragraph (h) of this (iii) Withdrawn from warehouse for section (customs broker permits): for consumption. district permits, class code 497; for na- (3) Express consignment carrier facility. tional permits, class code 997. Payment An express consignment carrier facility is location: see paragraph (h) of this sec- a separate or shared specialized facility tion. approved by the port director solely for the examination and release of express (j) Treatment of fees as Customs duty— consignment shipments, as provided for (1) Administration and enforcement. Un- in part 128 of this chapter on July 30, less otherwise specifically provided in 1990. this chapter, all administrative and en- (4) Manual entry or release. Any ref- forcement provisions under the Cus- erence to a manual formal or informal toms laws and regulations, other than entry or release shall not include: those laws and regulations relating to (i) Any formal or informal entry or drawback, shall apply with respect to release filed by an importer or broker any fee provided for under this section, who is operational for cargo release and with respect to any person liable through the Automated Broker Inter- for the payment of such fee, as if such face (ABI) of the CBP Automated Com- fee is a Customs duty. For purposes of mercial System (ACS) at any port this paragraph, any penalty assessable within the United States; in relation to an amount of Customs (ii) Any formal or informal entry or duty, whether or not any such duty is release filed at a port where cargo se- in fact due and payable, shall be as- lectivity is not fully implemented if sessed in the same manner with respect filed by an importer or broker who is to any fee required to be paid under operational for ABI entry summary; or this section. (iii) Any informal entry or any Line (2) Jurisdiction. For purposes of deter- Release filed at a part where cargo se- mining the jurisdiction of any court or lectivity is fully implemented if filed agency of the United States, any fee by an importer or broker who is oper- provided for under this section shall be ational for ABI entry summary.

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