Proposed customs user fees and limitations, adjusted for inflation

U.S. CBP proposed regulations

U.S. Customs and Border Protection (CBP) today along with the Treasury Department released for publication in the Federal Register a notice of proposed rulemaking that would revise customs user fees and limitations, as adjusted for inflation.

1000

Related content

Today’s proposed regulations [PDF 301 KB] includes the specific fees and corresponding limitations to be adjusted for inflation, and are being released 30 days prior to the proposed effective date to allow for comments.

The fees to be adjusted include the commercial vessel arrival fees, commercial truck arrival fees, railroad car arrival fees, private vessel arrival fees, private aircraft arrival fees, commercial aircraft passenger arrival fees, dutiable mail fees, customs broker permit user fees, barges and other bulk carriers arrival fees, and merchandise processing fees as well as the corresponding limitations.

Fees in tables

The following tables reflect information in the preamble to the proposed regulations and list the specific fees and corresponding limitations to be adjusted for inflation (the applicable U.S.C. or federal regulations sections that appear in the official tables are not reproduced below).

Customs COBRA user fees and limitations in 19 CFR 24.22

Customs COBRA user fee/limitation FY14 base fee/limitation (subject toadjustment in accordance with the FAST Act)
Fee: Commercial vessel arrival fee $437
Limitation: Calendar year maximum for commercial vessel arrival fees $5,955
Fee: Barges and other bulk carriers arrival fee $110
Limitation: Calendar year maximum for barges and other bulk carriers arrival fees $1,500
Fee: Commercial truck arrival fee $5.50
Limitation: Commercial truck calendar year prepayment fee $100
Fee: Railroad car arrival fee $8.25
Limitation: Railroad car calendar year prepayment fee $100
Fee and Limitation: Private vessel or private aircraft first arrival / calendar year prepayment fee $27.50
Fee: Dutiable mail fee $5.50
Fee: Commercial vessel or commercial aircraft passenger arrival fee $5.50
Fee: Commercial vessel passenger arrival fee (from Canada, Mexico, one of the territories and possessions of the United States, or one of the adjacent islands) $1.93
Fee: Customs broker permit user fee $138

 

The preamble explains that there are changes to the fee schedule. For instance, there are currently two distinct fees (the commercial truck arrival fee and the Animal and Plant Health Inspection Service / Agricultural Quarantine Inspection fee) would be treated as one fee. 

CBP proposes to add a new table to the regulation.

Customs COBRA user fees and limitations in 19 CFR 24.23

Customs COBRA user fee / limitation FY14 base fee/limitation (subject to adjustment in accordance with the FAST Act)
Fee: Express consignment carrier/centralized hub facility fee, per individual waybill / bill of lading fee $1
Limitation: Minimum express consignment carrier / centralized hub facility fee $0.35
Limitation: Maximum express consignment carrier / centralized hub facility fee $1
Limitation: Minimum merchandise processing fee $25
Limitation: Maximum merchandise processing fee $485
Fee: Surcharge for manual entry or release $3
Fee: Informal entry or release; automated and not prepared by CBP personnel $2
Fee: Informal entry or release; manual and not prepared by CBP personnel $6
Fee: Informal entry or release; automated or manual; prepared by CBP personnel $9
Fee: Expressed consignment carrier / centralized hub facility fee, per individual waybill / bill of lading fee $1

 

For more information, contact a professional with KPMG’s Trade & Customs practice:

Douglas Zuvich | +1 (312) 665-1022 | dzuvich@kpmg.com

Andrew Siciliano | +1 (631) 425-6057 | asiciliano@kpmg.com

© 2017 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us

 

Request for proposal

 

Submit

KPMG's new digital platform

KPMG International has created a state of the art digital platform that enhances your experience, optimized to discover new and related content.