[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR24.22]

[Page 356-362]
 
                        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. 24.22  Fees for certain services.

    (a) Definitions. For purposes of this section:
    (1) The term vessel includes every description of watercraft or 
other contrivance used or capable of being used as a means of 
transportation on water but does not include any aircraft.
    (2) The term arrival means arrival at a port of entry in the customs 
territory of the United States or at any place serviced by any such port 
of entry.
    (3) The expression calendar year means the period from January 1 to 
December 31 of any particular year.
    (4) The term ferry means any vessel which is being used to provide 
transportation only between places that are no more than 300 miles apart 
and which is being used to transport only:
    (i) Passengers, and/or
    (ii) Vehicles, or railroad cars, which are being used, or have been 
used, in transporting passengers or goods.
    (b) Fee for arrival of certain commercial vessels.
    (1) Vessels of 100 net tons or more.
    (i) Fee. Except as provided in paragraphs (b)(2) and (b)(4) of this 
section, a processing fee in the amount of $397 shall be tendered by the 
master, licensed deck officer, or purser upon arrival of any commercial 
vessel of 100 net tons or more which is required to enter under Sec. 4.3 
of this chapter or upon arrival of any U.S.-flag vessel of 100 net tons 
or more proceeding coastwise under Sec. 4.85 of this chapter. The fee 
shall be collected for each arrival regardless of the number of arrivals 
taking place in the course of a single voyage.
    (ii) Fee limitation. No fee or portion thereof shall be collected 
under paragraph (b)(1)(i) of this section for the arrival of a vessel 
during any calendar year after a total of $5,955 in fees has been paid 
under paragraphs (b)(1)(i) and (b)(2)(i) of this section for all 
arrivals of such vessel during such calendar year, provided that 
adequate proof of such total payment is submitted to Customs.
    (2) Barges and other bulk carriers from Canada or Mexico.
    (i) Fee. A processing fee of $100 shall be tendered upon arrival of 
any barge or other bulk carrier which arrives from Canada or Mexico 
either in ballast or transporting only cargo laden in Canada or Mexico. 
The fee shall be collected for each arrival regardless of the number of 
arrivals taking place in the course of a single voyage. For purposes of 
this paragraph, the term ``barge or other bulk carrier'' means any 
vessel, other than a ferry, which is not self-propelled or which 
transports fungible goods that are not packaged in any form.
    (ii) Fee limitation. No fee or portion thereof shall be collected 
under paragraph (b)(2)(i) of this section for the arrival of a barge or 
other bulk carrier during any calendar year after a total of $1,500 in 
fees has been paid under paragraphs (b)(1)(i) and (b)(2)(i) of this 
section for all arrivals of such vessel during such calendar year, 
provided that adequate proof of such total payment is submitted to 
Customs.
    (3) Prepayment. The vessel operator, owner or agent may at any time 
prepay the maximum calendar year amount specified in paragraph 
(b)(1)(ii) or (b)(2)(ii) of this section or any remaining portion 
thereof if individual arrival fees have already been paid on the vessel 
for that calendar year. Prepayment may be made at a Customs port office 
or may be mailed to: U.S. Customs Service, Accounting Services, P.O. Box 
68907, Indianapolis, Indiana 46268. In a

[[Page 357]]

case involving prepayment of the remaining portion of a maximum calendar 
year amount, certified copies of receipts (Customs Form 368 or 368A) 
issued for individual arrival fee payments during the calendar year 
shall accompany the payment. Where prepayment is made by mail, the 
payment shall be accompanied by a letter which sets forth the name of 
the vessel covered by the payment, the calendar year to which the 
payment applies, a return address, and any other information required 
under paragraph (i)(1) of this section.
    (4) Exceptions. The following vessels are exempt from payment of the 
fees specified in paragraphs (b)(1) and (b)(2) of this section:
    (i) Foreign passenger vessels making at least three trips a week 
from a port in the United States to the high seas and returning to the 
same U.S. port without having touched any foreign port or place, even 
though formal entry is still required;
    (ii) Any vessel which, at the time of arrival, is being used solely 
as a tugboat;
    (iii) Any government vessel for which no report of arrival or entry 
is required as provided in Sec. 4.5 of this chapter; and
    (iv) A ferry.
    (c) Fee for arrival of a commercial truck.
    (1) Fee. The driver or other person in charge of a commercial truck 
shall, upon arrival, proceed to Customs and tender the sum of $5 for the 
services provided. The fee shall not apply to any commercial truck 
which, at the time of arrival, is being transported by any vessel other 
than a ferry. For purposes of this paragraph, the term ``commercial 
truck'' means any self-propelled vehicle, including an empty vehicle or 
a truck cab without a trailer, which is designed and used for the 
transportation of commercial merchandise or for the transportation of 
non-commercial merchandise on a for-hire basis.
    (2) Fee limitation. No fee shall be collected under paragraph (c)(1) 
of this section for the arrival of a commercial truck during any 
calendar year once a prepayment of $100 has been made and a decal has 
been affixed to the vehicle windshield as provided in paragraph (c)(3) 
of this section.
    (3) Prepayment. The owner, agent or person in charge of a commercial 
truck may at any time prepay a fee of $100 to cover all arrivals of such 
commercial truck during a calendar year or any remaining portion of a 
calendar year. Prepayment may be made at a Customs port office or by 
mail in accordance with paragraph (i)(1) of this section, and each 
prepayment shall be accompanied by a properly completed Customs Form 
339, Annual User Fee Decal Request. Once the prepayment has been made 
under this paragraph, a decal will be issued for placement in the lower 
left hand corner of the vehicle windshield to show that the vehicle is 
exempt from payment of the fee for an individual arrival during the 
applicable calendar year or any remaining portion thereof.
    (d) Fee for arrival of a railroad car.
    (1) Fee. Except as provided in paragraph (d)(6) of this section, a 
fee of $7.50 shall be charged for the arrival of each loaded or 
partially loaded passenger or commercial freight railroad car. The 
railroad company receiving a railroad car in interchange at a port of 
entry or, barring interchange, the company moving a car in line haul 
service into the customs territory of the United States, shall be 
responsible for payment of the fee. Payment of the fee shall be made in 
accordance with the procedures set forth in paragraph (d)(3) or (d)(4) 
of this section. For purposes of this paragraph, the term ``railroad 
car'' means any carrying vehicle, measured from coupler to coupler and 
designed to operate on railroad tracks, other than a locomotive or a 
caboose.
    (2) Fee limitation. No fee shall be collected under paragraph (d)(1) 
of this section for the arrival of a railroad car during any calendar 
year once a prepayment of $100 has been made as provided in paragraph 
(d)(3) of this section, provided that adequate records are maintained to 
enable Customs to verify any such prepayment.
    (3) Prepayment. As an alternative to the payment procedures set 
forth in paragraph (d)(4) of this section, a railroad company may at any 
time prepay a fee of $100 to cover all arrivals of a railroad car during 
a calendar year or

[[Page 358]]

any remaining portion of a calendar year. Each prepayment, accompanied 
by a letter setting forth the railroad car number(s) covered by the 
payment, the calendar year to which the payment applies, a return 
address, and any additional information required under paragraph (i)(1) 
of this section, shall be mailed to: Accounting Services--Accounts 
Receivable, P.O. Box 68907, Indianapolis, Indiana 46268.
    (4) Statement filing and payment procedures. (i) The Association of 
American Railroads (AAR), the National Railroad Passenger Corporation 
(AMTRAK), and any railroad company preferring to act individually, shall 
file monthly statements with Customs, and shall make payment of the 
arrival fees to Customs, in accordance with the procedures set forth in 
paragraphs (d)(4) (ii) and (i) of this section. Each monthly statement 
shall indicate:
    (A) The number of railroad cars subject to the arrival fee during 
the relevant period;
    (B) The number of such railroad cars pulled by each carrier; and
    (C) The total processing fees due from each carrier for the relevant 
period.
    (ii) AMTRAK and railroad companies acting individually shall file 
each monthly statement within 60 days after the end of the applicable 
calendar month, and the fees covered by each statement shall be remitted 
with the statement. Monthly statements prepared by the AAR on behalf of 
individual railroad companies shall be filed within 60 days after the 
end of the applicable calendar month, and each railroad company shall 
remit the fees as calculated for it by the AAR within 60 days after the 
end of that calendar month. In cases of conflict between the AAR and an 
individual railroad company regarding calculation of the fees, the 
railroad company shall timely remit the amount as calculated by the AAR 
even if the dispute is unresolved. Subsequent settlements may be 
accounted for by an explanation in, and adjustment of, the next payment 
to Customs.
    (5) Maintenance of records. The AAR, AMTRAK, and each railroad 
company preparing and filing its own statements shall maintain all 
documentation necessary for Customs to verify the accuracy of the fee 
calculations and to otherwise determine compliance under the law. Such 
documentation shall be maintained in the United States for a period of 5 
years from the date of fee calculation. The AAR, AMTRAK, and each 
railroad company preparing and filing its own statements shall provide 
to Customs the name, address, and telephone number of a responsible 
officer who is able to verify any statements or records required to be 
filed or maintained under this section, and shall promptly notify 
Customs of any changes in identifying information previously submitted, 
in accordance with the procedures set forth in paragraph (i)(2) of this 
section.
    (6) Exceptions. The following railroad cars are exempt from payment 
of the fee specified in paragraph (d)(1) of this section:
    (i) Any railroad car whose journey originates and terminates in the 
same country, provided that no passengers board or disembark from the 
train and no cargo is loaded or unloaded from the car while the car is 
within any country other than the country in which the car originates 
and terminates, including any such railroad car which is set out for 
repairs outside the United States and then returned to on-line service 
without having undergone loading or unloading of passengers or cargo 
during the repair period;
    (ii) Any railroad car transporting only containers, bins, racks, 
dunnage and other fixed or loose equipment or materials which have been 
used for enclosing, supporting or protecting commercial freight; and
    (iii) Any railroad car which, at the time of arrival, is being 
transported by any vessel other than a ferry.
    (e) Fee for arrival of a private vessel or private aircraft.
    (1) Fee. Except as provided in paragraph (e)(3) of this section, the 
master or other person in charge of a private vessel or private aircraft 
shall, upon first arrival in any calendar year, proceed to Customs and 
tender the sum of $25 to cover services provided in connection with all 
arrivals of such vessel or aircraft during that calendar year. Upon 
payment of this annual fee, a decal will be issued and shall be affixed

[[Page 359]]

to the vessel or aircraft as evidence that the fee has been paid. Except 
in the case of private aircraft, all overtime charges provided for in 
this part remain payable notwithstanding payment of the fee specified in 
this paragraph.
    (2) Prepayment. A private vessel or private aircraft owner or 
operator may, at any time during the calendar year, prepay the $25 
annual fee specified in paragraph (e)(1) of this section. Prepayment may 
be made at a Customs port office, or by mail in accordance with 
paragraph (i)(1) of this section, and shall be accompanied by a properly 
completed Customs Form 339, Annual User Fee Decal Request.
    (3) Exceptions. The following are exempt from payment of the fee 
specified in paragraph (e)(1) of this section:
    (i) Private pleasure vessels of less than 30 feet in length, so long 
as they are not carrying any goods required to be declared to Customs;
    (ii) Any private pleasure vessel granted a cruising license under 
Sec. 4.94 of this chapter, during the term of the license; and
    (iii) Any private vessel which, at the time of arrival, is being 
transported by any vessel other than a ferry.
    (f) Fee for dutiable mail. The addressee of each item of dutiable 
mail for which a Customs officer prepares documentation shall be 
assessed a processing fee in the amount of $5. When the merchandise is 
delivered by the Postal Service, the fee shall be shown as a separate 
item on the entry and collected at the time of delivery of the 
merchandise along with any duty and taxes due. When Customs collects the 
fee directly from the importer or his agent, the fee will be included as 
a separate item on the informal entry or entry summary document.
    (g) Fee for arrival of passengers aboard commercial vessels and 
commercial aircraft.
    (1) Fee. Except as provided in paragraph (g)(2) of this section:
    (i) For the period from January 1, 1994 through September 30, 1997, 
a fee of $6.50 shall be collected and remitted to Customs for services 
provided in connection with the arrival of each passenger aboard a 
commercial vessel or commercial aircraft from outside the customs 
territory of the United States; and
    (ii) Commencing on October 1, 1997, a fee of $5 shall be collected 
and remitted to Customs for services provided in connection with the 
arrival of each passenger aboard a commercial vessel or commercial 
aircraft from a place outside the United States.
    (2) Exceptions. The fee specified in paragraph (g)(1) of this 
section shall not apply to the following categories of arriving 
passengers:
    (i)(A) Except during the period from January 1, 1994 through 
September 30, 1997, persons whose journey:
    (1) Originates in Canada, Mexico, a territory or possession of the 
United States, or any adjacent island; or
    (2) Originates in the United States and is limited to Canada, 
Mexico, territories and possessions of the United States, and adjacent 
islands.
    (B) For purposes of paragraph (g)(2)(i)(A) and paragraph (g)(3) of 
this section, a journey, which may encompass multiple destinations and 
more than one mode of transportation, shall be deemed to originate in 
the location where the person's travel begins under cover of a 
transaction which includes the issuance of a ticket or travel document 
for transportation into the customs territory of the United States. In 
addition, for purposes of this paragraph, territories and possessions of 
the United States include American Samoa, Guam, the Northern Mariana 
Islands, Puerto Rico, and the U.S. Virgin Islands, and adjacent islands 
include all of the islands in the Caribbean Sea, the Bahamas, Bermuda, 
St. Pierre, Miquelon, and the Turks and Caicos Islands.
    (ii) Crew members and persons directly connected with the operation, 
navigation, ownership or business of the vessel or aircraft, provided 
such crew member or other person is traveling for an official business 
purpose and not for pleasure;
    (iii) Diplomats and other persons in possession of a visa issued by 
the U.S. Department of State in class A-1, A-2, C-2, C-3, G-1 through G-
4, or NATO 1-6;
    (iv) Except during the period from January 1, 1994 through September 
30,

[[Page 360]]

1997, persons departing from and returning to the United States without 
having touched a foreign port or place;
    (v) Persons arriving as passengers on any aircraft used exclusively 
in the governmental service of the United States or a foreign 
government, including any agency or political subdivision thereof, so 
long as the aircraft is not carrying persons or merchandise for 
commercial purposes. Passengers on commercial aircraft under contract to 
the U.S. Department of Defense are exempted if they have been precleared 
abroad under the joint DOD/Customs Military Inspection Program;
    (vi) Persons arriving on an aircraft due to an emergency or forced 
landing when the original destination of the aircraft was a foreign 
airport; and
    (vii) Persons who are in transit to a destination outside the United 
States and for whom Customs inspectional services are not provided.
    (3) Fee collection procedures. Each air or sea carrier, travel 
agent, tour wholesaler, or other party issuing a ticket or travel 
document for transportation into the customs territory of the United 
States is responsible for collecting from the passenger the fee 
specified in paragraph (g)(1) of this section. The fee shall be 
separately identified with a notation ``Federal inspection fees'' on the 
ticket or travel document to indicate that the required fee has been 
collected from the passenger. If the ticket or travel document is not so 
marked and was issued in a foreign country, the fee shall be collected 
by the departing carrier upon departure of the passenger from the United 
States. If the fee is collected at time of departure from the United 
States, the carrier making the collection shall issue a receipt to the 
passenger. U.S.-based tour wholesalers who contract for passenger space 
and issue non-carrier tickets or travel documents shall collect the fee 
in the same manner as a carrier. Collection of the fee shall include the 
following circumstances:
    (i) When a through ticket or travel document is issued covering a 
journey into the customs territory of the United States which originates 
in a location other than one specified in paragraph (g)(2)(i)(A)(1) of 
this section;
    (ii) When a return ticket or travel document is issued in connection 
with a journey which originates in the United States and includes a stop 
in a location other than one specified in paragraph (g)(2)(i)(A)(2) of 
this section; or
    (iii) When a passenger arrives in the customs territory of the 
United States in transit from a location other than one specified in 
paragraph (g)(2)(i)(A)(1) of this section and is processed by Customs.
    (4) Payment and quarterly statement procedures. Payment to Customs 
of the fees required to be collected under paragraphs (g) (1) and (3) of 
this section shall be made no later than 31 days after the close of the 
calendar quarter in which the fees were required to be collected from 
the passenger. Payment of the fees shall be made by the air or sea 
carrier, travel agent, tour wholesaler, or other party which issued the 
ticket or travel document or, in the case of a ticket or travel document 
issued in a foreign country without the required notation to indicate 
that the fee was collected from the passenger, by the carrier which 
provided transportation to the passenger when departing from the United 
States. Each quarterly fee payment shall be remitted in accordance with 
the procedures set forth in paragraph (i) of this section and shall be 
accompanied by a statement which includes the following information:
    (i) The name and address of the party remitting payment;
    (ii) The taxpayer Identification number of the party remitting 
payment; and
    (iii) The calendar quarter covered by the payment.
    Overpayments or underpayments may be accounted for by an explanation 
in, and adjustment of, the next due quarterly payment to Customs.
    (5) Each carrier contracting with a U.S.-based tour wholesaler is 
responsible for notifying Customs of each flight or voyage so 
contracted, the number of spaces contracted for on each flight or 
voyage, and the name, address and taxpayer identification number of the 
tour wholesaler, within 31 days after the close of the calendar

[[Page 361]]

quarter in which such a flight or voyage occurred.
    (6) Maintenance of records. Each air or sea carrier, travel agent, 
tour wholesaler, or other party affected by this paragraph shall 
maintain all such documentation necessary for Customs to verify the 
accuracy of fee calculations and to otherwise determine compliance under 
the law. Such documentation shall be maintained in the United States for 
a period of 5 years from the date of fee calculation. Each such affected 
party shall provide to Customs the name, address, and telephone number 
of a responsible officer who is able to verify any statements or records 
required to be filed or maintained under this section, and shall 
promptly notify Customs of any changes in the identifying information 
previously submitted, in accordance with the procedures set forth in 
paragraph (i)(2) of this section.
    (7) Limitation on charges. Except in the case of costs reimbursed 
under Sec. 24.17(a)(14) of this part, Customs services provided to 
passengers arriving in the United States on scheduled airline flights 
(as defined in Sec. 122.1(k) of this chapter and operating within the 
requirements of subpart D of part 122 of this chapter) shall be provided 
at no cost to airlines and airline passengers other than the fee 
specified in paragraph (g)(1) of this section.
    (h) Annual customs broker permit fee. Customs brokers are subject to 
an annual fee for each permit held by an individual, partnership, 
association, or corporate broker as provided in Sec. 111.96(c) of this 
chapter.
    (i) Fee remittance and information submission procedures--(1) Fee 
remittance. All fee payments required under this section shall be in the 
amounts prescribed and shall be made in U.S. currency, or by check or 
money order payable to the United States Customs Service, in accordance 
with the provisions of Sec. 24.1 of this part. If payment is made by 
check or money order, the check or money order shall be annotated with 
the appropriate class code, as follows:
    (i) Commercial vessels (other than barges and other bulk carriers 
from Canada or Mexico), 491;
    (ii) Barges and other bulk carriers from Canada or Mexico, 498;
    (iii) Commercial trucks, 492 for each individual arrival and 902 for 
any prepayment of the maximum calendar year fee;
    (iv) Railroad cars, 493 for each individual arrival and 903 for any 
prepayment of the maximum calendar year fee;
    (v) Private vessels, 904;
    (vi) Private aircraft, 494;
    (vii) Dutiable mail, 496;
    (viii) Commercial vessel and commercial aircraft passengers, 495; 
and
    (ix) Customs broker permits, 497.
    Except as otherwise provided in this section, all fee payments not 
made at the time of arrival shall be mailed to: U.S. Customs Service, 
P.O. Box 198151, Atlanta, Georgia 30384. In addition to any information 
specified elsewhere in this section, each payment by mail shall be 
accompanied by information identifying the person or organization 
remitting the fee, the type of fee being remitted (for example, railroad 
car, commercial truck, private vessel), and the time period to which the 
payment applies.
    (2) Information submission. Unless otherwise specified in this 
section, all information, summaries, reports, or other data required to 
be submitted to Customs under this section shall be mailed to the 
Director, Accounting Services--Accounts Receivable, P.O. Box 68907, 
Indianapolis, Indiana 46268.
    (j) Treatment of fees as Customs duty--(1) Administration and 
enforcement. Unless otherwise specifically provided in this chapter, all 
administrative and enforcement provisions under the Customs laws and 
regulations, other than those laws and regulations relating to drawback, 
shall apply with respect to any fee provided for under this section, and 
with respect to any person liable for the payment of such fee, as if 
such fee is a Customs duty. For purposes of this paragraph, any penalty 
assessable in relation to an amount of Customs duty, whether or not any 
such duty is in fact due and payable, shall be assessed in the same 
manner with respect to any fee required to be paid under this section.
    (2) Jurisdiction. For purposes of determining the jurisdiction of 
any court or

[[Page 362]]

agency of the United States, any fee provided for under this section 
shall be treated as if such fee is a Customs duty.

[T.D. 93-85, 58 FR 54282, Oct. 21, 1993, as amended by T.D. 94-1, 58 FR 
69470, Dec. 30, 1993; 59 FR 8853, Feb. 24, 1994; T.D. 98-56, 63 FR 
32944, June 16, 1998]