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Customs Fee Amendments of 2011
Four trade bills enacted in 2011 renewed, increased, and modified fees imposed on imports, all in order to offset the revenue losses entailed by the approval of the free trade agreements, renewal of the Generalized System of Preferences, and expansion of the Trade Adjustment Assistance program.

 

 


See the fees as codified (i.e., prior to these amendments) and the CENTRAL guide to Market Access.

 

 

 


From the U.S.-Korea FTA implementing legislation (Public Law 112-41 of 2011):

SEC. 503. RATE FOR MERCHANDISE PROCESSING FEES.

For the period beginning on December 1, 2015, and ending on June 30, 2021, section 13031(a)(9) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)(9)) shall be applied and administered--

(1) in subparagraph (A), by substituting `0.3464' for `0.21'; and

(2) in subparagraph (B)(i), by substituting `0.3464' for `0.21'.

SEC. 504. EXTENSION OF CUSTOMS USER FEES.

(a) In General- Section 13031(j)(3)(A) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)(A)) is amended by striking `January 7, 2020' and inserting `August 2, 2021'.

(b) Other Fees- Section 13031(j)(3)(B)(i) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)(B)(i)) is amended by striking `January 14, 2020' and inserting `December 8, 2020'.

From the U.S.-Panama FTA implementing legislation (Public Law 112-43 of 2011):

SEC. 501. EXTENSION OF CUSTOMS USER FEES.

Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended by adding at the end the following:

`(D) Notwithstanding subparagraph (B)(i), fees may be charged under paragraphs (1) through (8) of subsection (a) during the period beginning on September 1, 2021, and ending on September 30, 2021.'.

From the U.S.-Colombia FTA implementing legislation (Public Law 112-42 of 2011):

SEC. 601. ELIMINATION OF CERTAIN NAFTA CUSTOMS FEES EXEMPTION.

(a) In General- Section 13031(b)(1)(A)(i) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(b)(1)(A)(i)) is amended to read as follows:

`(i) the arrival of any passenger whose journey--

`(I) originated in a territory or possession of the United States; or

`(II) originated in the United States and was limited to territories and possessions of the United States;'.

(b) Use of Fees- The fees collected as a result of the amendment made by this section shall be deposited in the Customs User Fee Account, shall be available for reimbursement of customs services and inspections costs, and shall be available only to the extent provided in appropriations Acts.

(c) Effective Date- This section and the amendments made by this section shall apply to passengers arriving from Canada, Mexico, or an adjacent island on or after the date that is 15 days after the date of the enactment of this Act.

SEC. 602. EXTENSION OF CUSTOMS USER FEES.

Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended by adding at the end the following:

`(C)(i) Notwithstanding subparagraph (A), fees may be charged under paragraphs (9) and (10) of subsection (a) during the period beginning on August 3, 2021, and ending on September 30, 2021.

`(ii) Notwithstanding subparagraph (B)(i), fees may be charged under paragraphs (1) through (8) of subsection (a) during the period beginning on December 9, 2020, and ending on August 31, 2021.'.

From the GSP- and TAA-renewal bill (Public Law 112-40 of 2011):

SEC. 2. MERCHANDISE PROCESSING FEES.

For the period beginning on October 1, 2011, and ending on June 30, 2014, section 13031(a)(9) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)(9)) shall be applied and administered--

(1) in subparagraph (A), by substituting `0.3464' for `0.21'; and

(2) in subparagraph (B)(i), by substituting `0.3464' for `0.21'.


SEC. 262. RATES FOR MERCHANDISE PROCESSING FEES.

(a) Fees for Period From July 1, 2014, to November 30, 2015- For the period beginning on July 1, 2014, and ending on November 30, 2015, section 13031(a)(9) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)(9)) shall be applied and administered--

(1) in subparagraph (A), by substituting `0.3464' for `0.21'; and

(2) in subparagraph (B)(i), by substituting `0.3464' for `0.21'.

(b) Fees for Period From October 1, 2016, to September 30, 2019- For the period beginning on October 1, 2016, and ending on September 30, 2019, section 13031(a)(9) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)(9)) shall be applied and administered--

(1) in subparagraph (A), by substituting `0.1740' for `0.21'; and

(2) in subparagraph (B)(i), by substituting `0.1740' for `0.21'.


SEC. 263. TIME FOR REMITTING CERTAIN MERCHANDISE PROCESSING FEES.

(a) In General- Notwithstanding any other provision of law, any fees authorized under paragraphs (9) and (10) of section 13031(a) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a) (9) and (10)) with respect to processing merchandise entered on or after October 1, 2012, and before November 12, 2012, shall be paid not later than September 25, 2012, in an amount equivalent to the amount of such fees paid by the person responsible for such fees with respect to merchandise entered on or after October 1, 2011, and before November 12, 2011, as determined by the Secretary of the Treasury.

(b) Reconciliation of Merchandise Processing Fees-

(1) IN GENERAL- Not later than December 12, 2012, the Secretary of the Treasury shall reconcile the fees paid pursuant to subsection (a) with the fees for services actually provided on or after October 1, 2012, and before November 12, 2012.

(2) REFUNDS OF OVERPAYMENTS-

(A) After making the reconciliation required under paragraph (1), the Secretary of the Treasury shall refund with interest any overpayment of such fees made under subsection (a) and make proper adjustments with respect to any underpayment of such fees.

(B) No interest may be assessed with respect to any such underpayment that was based on the amount of fees paid for merchandise entered on or after October 1, 2012, and before November 12, 2012.