[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: 19CFR24.26]



[Page 416-417]

 

                        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.  24.26  Automated Clearinghouse credit.



    (a) Description. Automated Clearinghouse (ACH) credit is an optional 

payment method that allows a payer to transmit statement processing 

payments (see Sec.  24.25) or deferred tax payments (see Sec.  24.4) or 

bill payments (see Sec.  24.3) electronically, through its financial 

institution, directly to the Customs account maintained by the 

Department of the Treasury.

    (b) Enrollment procedure. A payer interested in enrolling in the ACH 

credit program must indicate such interest by providing the following 

information to the Financial Management Services Center, U.S. Customs 

Service, 6026 Lakeside Boulevard, Indianapolis, Indiana 46278: Payer 

name and address; payer contact name(s); payer telephone number(s) and 

facsimile number; payer identification number (importer number or Social 

Security number or Customs assigned number); and 3-digit filer code.

    (c) Routing and format instructions. Following receipt of the 

enrollment information, the Financial Management Services Center will 

provide the payer with specific ACH credit routing and format 

instructions and will advise the payer that the following information 

must be provided to its financial institution when originating its 

payments: Company name; company contact person name and telephone 

number; company identification number (coded Internal Revenue Service 

employer identification number or DUNS number or Customs assigned 

number); company payment description; effective date; receiving company 

name; transaction code; Customs transit routing number and Customs 

account number; payment amount; payer identifier (importer number or 

Social Security number or Customs assigned number or filer code if the 

payer is a broker who is the importer of record); document number (daily 

statement number, entry or warehouse withdrawal number for a deferred 

tax payment, or bill number); payment type code; settlement date; and 

document payment amount.

    (d) Prenotification procedure. Before effecting any payments of 

funds through the ACH credit process, the payer must follow a 

prenotification procedure, involving a non-funds message transmission 

through its financial institution to the Customs account, in order to 

validate the routing instructions. When the routing instructions are 

validated, the Financial Management Services Center will notify the



[[Page 417]]



payer that the prenotification transaction has been accepted and that 

payments may be originated on or after the tenth calendar day following 

the prenotification acceptance date.

    (e) Payment origination procedures--(1) General. Once the payer has 

received authorization to begin originating ACH credit payments under 

paragraph (d) of this section, the payer, through its financial 

institution, must originate each payment transaction to the Customs 

account no later than one business day prior to the payment due date. 

The payer's account will be charged by the financial institution on the 

settlement date identified in the transaction. The payer is responsible 

for following the routing and format instructions provided by Customs 

and for ensuring the accuracy of the information when originating each 

payment. Improperly formatted or erroneous information provided by the 

payer will delay the prompt posting of the payment to the receivable.

    (2) Procedures for daily statement filers. The procedures set forth 

in Sec.  24.25(c) for ABI filers using statement processing remain 

applicable when payment is effected through ACH credit. However, when 

the ABI filer is a customs broker who is not the importer of record and 

thus is not responsible for the payment, the ABI filer must provide the 

statement number and statement amount to the importer of record at least 

one business day prior to the due date so that the importer of record 

can originate the payment.

    (f) Date of collection. The date that the ACH credit payment 

transaction is received by Customs shall be the collection date which 

equates to the settlement date. The appropriate daily statement or entry 

or warehouse withdrawal or bill shall be identified as paid as of that 

collection date.

    (g) Removal from the ACH credit program. If a payer repeatedly 

provides improperly formatted or erroneous information when originating 

ACH credit payments, the Financial Management Services Center may advise 

the payer in writing to refrain from using ACH credit and to submit its 

payments by bank draft or check pursuant to Sec.  24.1 or, in the case 

of daily statement payments, to use the ACH debit payment method under 

Sec.  24.25.



[T.D. 98-51, 63 FR 29125, May 28, 1998]