[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR24.21]



[Page 391-392]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; 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 Sec. Sec.  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 392]]



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 Sec. Sec.  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 Sec. Sec.  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]