[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR24.21]

[Page 346-347]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 24--CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE--Table of Contents
 
Sec. 24.21  Administrative overhead charges.

    (a) Reimbursable and overtime services. An additional charge for 
administrative overhead costs shall be collected from parties-in-
interest who are required to reimburse Customs for compensation and/or 
expenses of Customs officers performing reimbursable and overtime 
services for the benefit of such parties under Secs. 24.17 and 24.16, 
respectively, of this part. The cost of the charge for administrative 
overhead shall be 15 percent of the compensation and/or expenses of the 
Customs officers performing the service.
    (b) Other services. An additional charge for administrative overhead 
costs shall be collected from parties-in-interest who are required to 
reimburse Customs for compensation and/or expenses of Customs officers 
performing various services for the benefit of such

[[Page 347]]

parties. The cost of the charge for administrative overhead shall be 15 
percent of the compensation and/or expenses of the Customs officers 
performing the service. The fees, whether billed or not, include, but 
are not limited to:
    (1) Navigation fees for vessel services in Sec. 4.98;
    (2) [Reserved]
    (3) Fee to establish container stations in Sec. 19.40;
    (4) Fee for furnishing the names and addresses of importers of 
merchandise appearing to infringe a registered patent in 
Sec. 24.12(a)(3);
    (5) Charge for storing merchandise in a Government-owned or rented 
building in Sec. 24.12(c);
    (6) Charge for the sale of in-bond and in-transit seals in 
Sec. 24.13(f);
    (7) Charge for the sale of Customs forms in Sec. 24.14(b);
    (8) Charge for preclearing aircraft in a foreign country in 
Sec. 24.18;
    (9) Fee for issuing a customhouse broker's license in 
Sec. 111.12(a);
    (10) Fee for designating a carrier or freight forwarder as a carrier 
of Customs bonded merchandise in Sec. 112.12(a);
    (11) Fee for issuing a Customs bonded cartman's license in 
Sec. 112.22(a)(2);
    (12) Fee for recording of trademarks in Sec. 133.3;
    (13) Fee for renewing, or recording a change in name of owner, or of 
ownership of, a trademark in Secs. 133.5(d), 133.6(b), 133.7(a)(3);
    (14) Fee for recording of trade name in Sec. 133.13(b);
    (15) Fee for recording a copyright in Sec. 133.33(b); and
    (16) Fee for renewing, or recording a change in name of owner, or of 
ownership of, a copyright in Secs. 133.35(b)(2), 133.36(b), 
133.37(a)(3);
    (c) No administrative overhead charge. No additional charge for 
administrative overhead costs discussed in paragraphs (a) and (b) of 
this section shall be collected if (1) imposition of such charge is 
precluded by law; (2) there is a formal accounting system for 
determining administrative overhead for a service, in which case that 
system shall be used for determining the cost of the charge for 
administrative overhead; or (3) the charge for administrative overhead 
for a service is specifically provided for elsewhere in this chapter.

[T.D. 84-231, 49 FR 46122, Nov. 23, 1984, as amended by T.D. 95-99, 60 
FR 62733, Dec. 7, 1995; T.D. 99-64, 64 FR 43266, Aug. 10, 1999]