19 U.S.C. § 58c : US Code - Section 58C: Fees for certain customs services

Search 19 U.S.C. § 58c : US Code - Section 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.
(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 paragraph (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 $2,000 or less (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) Notwithstanding subsection (e)(6) of this section and
subject to the provisions of subparagraph (B), in the case of an
express consignment carrier facility or centralized hub facility -

(I) $.66 per individual airway bill or bill of lading; and
(II) if the merchandise is formally entered, the fee provided
for in subsection (a)(9) of this section, if applicable.
(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)(I) or (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.
(12) No fee may be charged under subsection (a)(9) or (10) of
this section with respect to goods that qualify as originating
goods under section 202 of the United States-Chile Free Trade
Agreement Implementation Act. 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.
(13) No fee may be charged under subsection (a)(9) or (10) of
this section with respect to goods that qualify as originating
goods under section 202 of the United States-Singapore Free Trade
Agreement Implementation Act. 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.
(14) No fee may be charged under subsection (a)(9) or (10) of
this section with respect to goods that qualify as originating
goods under section 203 of the United States-Australia Free Trade
Agreement Implementation Act. 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.
(15) No fee may be charged under subsection (a)(9) or (10) of
this section with respect to goods that qualify as originating
goods under section 4033 of this title. 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.
(16) No fee may be charged under subsection (a)(9) or (10) of
this section with respect to goods that qualify as originating
goods under section 202 of the United States-Bahrain Free Trade
Agreement Implementation Act. Any service for which an exemption
from such fee is provided by reason of this paragraph may not be
funded with money contained in the Customs User Fee Account.
(c) Definitions
For purposes of this section -
(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 (!1) as the
Foreign Trade Zones Act, 19 U.S.C. 81a et seq.), or
(ii) the designation or operation (including Customs Service
supervision) of any bonded warehouse under section 1555 of this
title.
(f) Disposition of fees
(1) There is established in the general fund of the Treasury a
separate account which shall be known as the "Customs User Fee
Account". Notwithstanding section 1524 of this title, there shall
be deposited as offsetting receipts into the Customs User Fee
Account all fees collected under subsection (a) of this section
except -
(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 customs revenue functions as defined in section 215 of
title 6 (other than functions performed by the Office of
International Affairs referred to in section 215(8) of title 6),
and for automation (including the Automation Commercial Environment
computer system), and for no other purpose. To the extent that
funds in the Customs User Fee Account are insufficient to pay the
costs of such customs revenue functions, customs duties in an
amount equal to the amount of such insufficiency shall be
available, to the extent provided for in appropriations Acts, to
pay the costs of such customs revenue functions in the amount of
such insufficiency, and shall be available for no other purpose.
The provisions of the first and second sentences of this paragraph
specifying the purposes for which amounts in the Customs User Fee
Account may be made available shall not be superseded except by a
provision of law which specifically modifies or supersedes such
provisions. 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).
(E) Nothing in this paragraph shall be construed to preclude the
use of appropriated funds, from sources other than the fees
collected under subsection (a) of this section, to pay the costs
set forth in clauses (i), (ii), and (iii) of subparagraph (A).
(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)(A) Fees may not be charged under paragraphs (9) and (10) of
subsection (a) of this section after September 30, 2014.
(B)(i) Subject to clause (ii), Fees (!2) may not be charged under
paragraphs (1) through (8) of subsection (a) of this section after
September 30, 2014.
(ii) In fiscal year 2006 and in each succeeding fiscal year for
which fees under paragraphs (1) through (8) of subsection (a) of
this section are authorized -
(I) the Secretary of the Treasury shall charge fees under each
such paragraph in amounts that are reasonably related to the
costs of providing customs services in connection with the
activity or item for which the fee is charged under such
paragraph, except that in no case may the fee charged under any
such paragraph exceed by more than 10 percent the amount
otherwise prescribed by such paragraph;
(II) the amount of fees collected under such paragraphs may not
exceed, in the aggregate, the amounts paid in that fiscal year
for the costs described in subsection (f)(3)(A) of this section
incurred in providing customs services in connection with the
activity or item for which the fees are charged under such
paragraphs;
(III) a fee may not be collected under any such paragraph
except to the extent such fee will be expended to pay the costs
described in subsection (f)(3)(A) of this section incurred in
providing customs services in connection with the activity or
item for which the fee is charged under such paragraph; and
(IV) any fee collected under any such paragraph shall be
available for expenditure only to pay the costs described in
subsection (f)(3)(A) of this section incurred in providing
customs services in connection with the activity or item for
which the fee is charged under such paragraph.
(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.