[Federal Register Volume 78, Number 16 (Thursday, January 24, 2013)]
[Rules and Regulations]
[Pages 5133-5137]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-01166]
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DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
19 CFR Part 24
[CBP Dec. 13-03]
Technical Corrections Regarding the Methods of Collection of
Certain User Fees by CBP
AGENCY: U.S. Customs and Border Protection, Department of Homeland
Security.
ACTION: Final rule.
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SUMMARY: This document amends the U.S. Customs and Border Protection
(CBP) regulations in order to clarify that any applicable Animal and
Plant Health Inspection Service (APHIS) user fee, which is called an
Agricultural Quarantine and Inspection (AQI) user fee, for commercial
trucks will be collected by CBP upon arrival into the United States at
the same time that CBP collects its portion of this user fee and to
reflect certain administrative changes pertaining to the collection of
user fees. The regulation also clarifies that transponders have
replaced decals for commercial truck user fee purposes and indicates
that the Internet portal through which the public obtains decals and
transponders has been renamed the ``Decal and Transponder Online
Procurement System (DTOPS).'' In addition, the user fee decal program,
certain administrative aspects of which had previously been managed by
a private bank under a contract with CBP, is currently being
administered entirely within CBP, and this document updates the
addresses to which applicable forms and payments are to be mailed as a
result of this change. Finally, this document amends the applicable
regulations to provide for certain updated CBP form numbers, and to
make nomenclature changes reflecting the transfer of CBP to the
Department of Homeland Security. It should be noted that the amendments
set forth in this document will not result in any change to the amount
of the actual user fees.
DATES: This final rule is effective on January 24, 2013.
FOR FURTHER INFORMATION CONTACT: Sarah Kubon, Chief, Project
Development and Oversight Section, Programs Branch, Revenue Division,
Office of Administration, (317) 614-4917.
SUPPLEMENTARY INFORMATION:
Background
U.S. Customs and Border Protection (CBP) collects user fees to pay
for the costs incurred in providing customs services in connection with
certain activities under the authority of section 13031 of the
Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), as
amended, codified at section 19 U.S.C. 58c. These user fees offset
inspection costs that were previously funded solely by general taxpayer
revenue. Sections 24.22(b)-(e) and (g) of the CBP regulations (19 CFR
24.22(b)-(e) and (g)) provide that, under certain circumstances, user
fees must be paid upon arrival into the United States of certain
commercial vessels, barges, and other bulk carriers from Canada or
Mexico; commercial trucks; railroad cars; certain private vessels or
private aircraft; and passengers aboard commercial vessels and
commercial aircraft. Section 24.22(f) of the CBP regulations (19 CFR
24.22(f)) provides that a processing fee will be assessed for the
addressee of each item of dutiable mail for which a CBP officer
prepares documentation. The specific user fees
[[Page 5134]]
charged for each type of arrival and the procedures for payment are
also set forth under Sec. 24.22.
For user fee collection purposes, it should be noted that the term
``decals'' refers to stickers that are required to be placed on private
aircraft or private vessels 30 feet or more in length as proof that
applicable user fees for entry into the United States have been paid
for the calendar year. The term ``transponders'', on the other hand,
refers to paper stickers which contain a chip that electronically
transmits confirmation that applicable user fees for commercial trucks
have been paid for the calendar year.
The purpose of this document is to make technical changes to the
regulations regarding the collection of user fees. This document:
clarifies that CBP collects the Animal and Plant Health Inspection
Service (APHIS) portion of the commercial truck user fee, which is
called an Agricultural Quarantine and Inspection (AQI) user fee by the
U.S. Department of Agriculture in part 354 of title 7 of the Code of
Federal Regulations (7 CFR part 354), upon arrival into the United
States; renames the Internet portal through which the public obtains
decals and transponders; updates addresses to which applicable forms
and payments are to be mailed; replaces decals with transponders for
commercial truck user fee purposes; updates CBP form numbers; organizes
the structure of Sec. 24.22; and makes nomenclature changes reflecting
the transfer of CBP to the Department of Homeland Security.
Discussion of Amendments
Animal and Plant Health Inspection Service (APHIS)/Agricultural
Quarantine and Inspection (AQI) and CBP User Fees
The Animal and Plant Health Inspection Service (APHIS) of the U.S.
Department of Agriculture is responsible for protecting and promoting
U.S. agricultural health, regulating genetically engineered organisms,
and monitoring and promoting wildlife management and animal welfare.
The regulations in part 354 of title 7 of the Code of Federal
Regulations (7 CFR part 354) set forth the user fees for import- and
export-related services provided by APHIS. Although not specifically
set forth in the CBP regulations, the applicable APHIS/AQI user fee for
commercial trucks have customarily been collected by CBP on behalf of
APHIS. To facilitate entry and provide transparency to the entry
process for commercial trucks, this document sets forth amendments to
Sec. Sec. 24.22(c)(1), (c)(2), (c)(3), and (i)(3)) of the CBP
regulations (19 CFR 24.22(c)(1), (c)(2), (c)(3), and (i)(3)) to clarify
in the regulatory text that the applicable APHIS/AQI and CBP user fees
for commercial trucks are collected by CBP upon arrival into the United
States. The CBP user fee and the APHIS/AQI user fee are collected
together, either in an annual payment, in which case a transponder is
issued, or CBP collects the two fees in one payment on a per-arrival
basis. This document also makes corresponding amendments to Sec.
24.22(i)(3), relating to the applicable class codes and payment
locations for commercial truck user fee purposes, by inserting the
applicable class codes for the payment of APHIS/AQI fees. In this
regard, the APHIS/AQI class code for an individual arrival is ``482''
and the APHIS/AQI class code reflecting the prepayment of fees for the
maximum calendar year fee is ``483.''
Commercial Trucks and Transponders
Section 24.22(c) sets forth the regulations pertaining to the user
fees for commercial trucks. Section 24.22(c)(2), pertaining to fee
limitations, currently provides that no user fee for the arrival of a
commercial truck will be collected if the specified prepayment has been
made and a decal has been affixed to the vehicle's windshield. In a
document published in the Federal Register (71 FR 20922) on April 24,
2006, CBP noted that transponders have replaced decals for commercial
truck user fee purposes.
Accordingly, this document amends Sec. 24.22(c)(2) of the CBP
regulations (19 CFR 24.22(c)(2)) to clarify that a user fee for the
arrival of a commercial truck will not be collected every time the
vehicle crosses the border if the specified prepayment of both the CBP
fee and the APHIS/AQI fee has been made and a transponder has been
affixed to the vehicle's windshield. This document makes corresponding
amendments to Sec. 24.22(c)(3), pertaining to the prepayment of user
fees for commercial trucks, by replacing certain references to
``decal'' with reference to ``transponder'' as set forth below. CBP
notes that transponders do not have to be physically replaced upon
renewal each year if they continue to function properly.
Decal and Transponder Online Procurement System (DTOPS) and Address
Updates
As discussed earlier, decals are used for private aircraft or
private vessels 30 feet or more in length, and transponders are used
for commercial trucks. User fee prepayments and quarterly payments
submitted to CBP on the Internet or through the mail were previously
processed by a private bank pursuant to a contract with CBP under a
program generally referred to as the ``User Fee Decal Program.'' Upon
the expiration of the contract with the private bank, CBP decided to
process user fee prepayment and quarterly payment requests in-house to
enhance CBP's user fee collection efforts and to reduce operating costs
associated with administering the program. CBP has decided to rename
the Internet portal through which online prepayments for decals and
transponders are submitted as the ``Decal and Transponder Online
Procurement System (DTOPS)'' to more accurately reflect that
transponders, as well as decals, are available on the system. As with
the User Fee Decal Program, decal and transponder prepayment requests
made by credit card under DTOPS may still be made via the Internet
through the ``Travel'' link at CBP's Web site at http://www.cbp.gov.
CBP is able to process user fee prepayment requests and accept
electronic payments through the DTOPS.
While CBP's preferred method of receiving user fee prepayment
requests and user fee payments is through DTOPS, requests and payments
also may also be made by mail. This document amends Sec. 24.22(c)(3)
(private vessels or private aircraft) and Sec. 24.22(e)(2) (private
vessels or private aircraft) to reflect the correct mailing address for
these purposes. The correct mailing address for these purposes is:
``U.S. Customs and Border Protection, Attn: DTOPS Program
Administrator, 6650 Telecom Drive, Suite 100, Indianapolis, IN 46278.''
This document further updates the address to which user fee prepayments
are to be mailed and processed for railroad cars in Sec. Sec.
24.22(d)(3) and (d)(4)(ii) and for quarterly payments relating to the
arrival of passengers aboard commercial vessels and commercial aircraft
in Sec. 24.22(g)(5) by cross-referencing the address listed in Sec.
24.22(i). The correct address for these purposes is: ``U.S. Customs and
Border Protection, Revenue Division, Attn: User Fee Team, 6650 Telecom
Drive, Suite 100, Indianapolis, IN 46278.''
Prepayment at the Port
Section 24.22 of the CBP regulations (19 CFR 24.22) contains
specific guidelines concerning the prepayment of user fees. Under the
current regulations, the prepayment of user fees may be made on the
Internet, through the mail, or at the port of arrival, but it should be
noted that the accepted
[[Page 5135]]
method of prepayment varies based upon the type of arrival. For
example, under the current regulations, Sec. 24.22(b)(3) provides that
user fee prepayments for certain commercial vessels must be made at the
CBP port office, whereas user fee prepayments for commercial trucks
(Sec. 24.22(c)(3)) and private vessels or aircraft (Sec. 24.22(e)(2))
may be made on the Internet, through the mail, and, under certain
circumstances, at the port.
Sections 24.22(c)(3) and (e)(2) specifically provide that the
option to prepay user fees at the port for commercial trucks and
private vessels or aircraft is subject to the port director's
discretion to maintain user fee decal inventories at the port. However,
CBP now keeps no user fee decal and transponder inventories at ports in
order to facilitate port operations by minimizing internal control
risks associated with maintaining the inventories in the field.
Accordingly, this document amends Sec. Sec. 24.22(c)(3) and (e)(2) by
removing from the regulations the references to the option for
prepayment at the port. As a result of this change, amended Sec. Sec.
24.22(c)(3) and (e)(2) clarify that user fees for commercial trucks and
private vessels or private aircraft may be prepaid through the mail or
on the Internet.
Information Submission and Fee Remittance Procedures
Currently, section 24.22(i), which pertains to information
submission and fee remittance procedures, provides that in addition to
any information specified in 24.22(d)(4) and (g)(5) when applicable,
each payment of user fees made by mail must be accompanied by
information identifying the person or organization remitting the fee,
the type of fee being remitted, and the time period to which the
payment applies. Current section 24.22(i) also provides that all fee
payments required under Sec. 24.22 must be in the amounts prescribed
and must be in U.S. currency, or by check or money order payable to CBP
in accordance with Sec. 24.1. In order to make a payment
electronically under Sec. 24.22(i), authorization may be obtained by
writing to the National Finance Center.
With respect to payment procedures, CBP notes that the Financial
Management Service (FMS) of the U.S. Department of the Treasury
provides central payment services to Federal agencies, operates the
Federal government's collections and deposit systems, provides
government-wide accounting and reporting services, and manages the
collection of delinquent debt owed to the Government.
CBP believes that because of technological advancements and the
integration of modern payment technology into many CBP locations, it is
no longer efficient or necessary for the public to write to the
National Finance Center in order to obtain authorization to pay fees
electronically. However, CBP is adding language in Sec. 24.22(i)
noting that to pay railroad user fees on Pay.gov, an email must be sent
to the following email address belonging to the Office of
Administration, Revenue Division to establish a Pay.gov account:
[email protected]. Once the Pay.gov account is established,
payments may be made directly on Pay.gov without a further need to
contact CBP.
Moreover, CBP is making a clarifying amendment to Sec. 24.22(c)(3)
noting that if any of the information provided on the CBP Form 339C or
the online application changes during the calendar year, the owner,
agent, or person in charge of the commercial truck must inform the CBP
Decal and Transponder Online Procurement System (DTOPS) Program
Administrator of the changed information in writing, or update the
information on the CBP Web site referenced above, no later than 15 days
from the date of the change. Failure to timely notify CBP of changed
information may result in the commercial truck being stopped for
secondary inspection, assessment of liquidated damages, or other
sanctions.
Other Technical Amendments
This document further amends Sec. 24.22 in order to reflect that
Customs Form 339 (Annual User Fee Decal Request) has been replaced by
three entry-specific forms: CBP Form 339A (Annual User Fee Decal
Request--Aircraft); CBP Form 339C (Annual User Fee Decal Request--
Commercial Vehicle); and CBP Form 339V (Annual User Fee Decal Request--
Vessels). In this regard, this document specifically removes the
reference in Sec. 24.22(c)(3) to the ``Customs Form 339, Annual User
Fee Decal Request'' and adds, in its place, ``CBP Form 339C (Annual
User Fee Decal Request--Commercial Vehicle).'' This document also
amends Sec. Sec. 24.22(e)(1) and (e)(2) by removing the term ``Customs
Form 339, Annual User Fee Decal Request'' and adding in its place,
``CBP Form 339V (Annual User Fee Decal Request--Vessels) or CBP Form
339A (Annual User Fee Decal Request--Aircraft)''.
This document also amends Sec. Sec. 24.22(d)(4)(ii) and (g)(5) by
clarifying that the payments required by Sec. Sec. 24.22(d) and (g)
must be made in accordance with the procedures and payment methods set
forth in their respective paragraphs and Sec. 24.22(i).
Finally, this document proposes non-substantive amendments to Sec.
24.22 to reflect nomenclature changes necessitated by the transfer of
the agency to the Department of Homeland Security.
Inapplicability of Notice and Delayed Effective Date
Pursuant to 5 U.S.C. 553(a)(2), the Administrative Procedure Act
does not apply to this rulemaking because the amendments set forth in
this document pertaining to the decisions to administer the user fee
decal and transponder programs within CBP are matters relating to
agency management and contracts. In addition, the technical corrections
relating to updated CBP form numbers, CBP addresses, and nomenclature
changes effected by the transfer of CBP to the Department of Homeland
Security are matters relating to agency management. The Administrative
Procedure Act does not apply to this rulemaking because the amendments
regarding the collection of APHIS/AQI and CBP fees, the removal of the
option to make prepayments at the ports, and the replacement of decals
with transponders for commercial truck user fee purposes concern
matters relating to agency procedure and practice pursuant to 5 U.S.C.
553(b)(A). For these same reasons, pursuant to 5 U.S.C. 553(b)(B) and
(d)(3), CBP has determined that it would be unnecessary to delay
publication of this rule in final form pending an opportunity for
public comment and that there is good cause for this final rule to
become effective immediately upon publication.
Regulatory Flexibility Act
Because this document is not subject to the notice and public
procedure requirements of 5 U.S.C. 553, it is not subject to the
provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et. seq.).
Executive Order 12866
These amendments do not meet the criteria for a ``significant
regulatory action'' as specified in Executive Order 12866.
Paperwork Reduction Act
This package does not include any new information collections. The
information collections regarding the payment of the user fees
discussed in this document have already been approved by OMB under
control number 1651-0052.
[[Page 5136]]
Signing Authority
This document is limited to technical corrections of the CBP
regulations. Accordingly, it is being signed under the authority of 19
CFR 0.1(b)(1).
List of Subjects in 19 CFR Part 24
Accounting, Claims, Customs duties and inspection, Harbors,
Reporting and recordkeeping requirements, Taxes.
Amendments to the CBP Regulations
For the reasons set forth above, part 24 of the CBP regulations (19
CFR part 24) is amended as set forth below.
PART 24--CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE
0
1. The general authority citation for part 24 continues to read as
follows:
Authority: 5 U.S.C. 301; 19 U.S.C. 58a-58c, 66, 1202 (General
Note 3(i), Harmonized Tariff Schedule of the United States), 1505,
1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 9701; Public Law 107-
296, 116 Stat. 2135 (6 U.S.C. 1 et seq.);
* * * * *
0
2. In Sec. 24.22:
0
a. Paragraph (b)(1)(i) is amended by removing the word ``shall'' in the
first sentence and adding in its place the word ``must'', and by
removing the word ``shall'' in the last sentence and adding in its
place the word ``will'';
0
b. Paragraph (b)(1)(ii) is amended by removing the word ``shall'' and
adding in its place the word ``will'', and by removing the word
``Customs'' and adding in its place the term ``CBP'';
0
c. Paragraph (b)(2)(i) is amended by removing the word ``shall'' in the
first sentence and adding in its place the word ``must'', and by
removing the word ``shall'' in the second sentence and adding in its
place the word ``will'';
0
d. Paragraph (b)(2)(ii) is amended by removing the word ``shall'' and
adding in its place the word ``will'', and by removing the word
``Customs'' and adding in its place the term ``CBP'';
0
e. Paragraph (b)(3) is amended by removing the word ``Customs'' in the
parenthetical ``(Customs Form 368 or 368A)'' and adding in its place
the term ``CBP'';
0
f. Paragraph (c)(1) is amended by removing the word ``shall'' in the
second sentence and adding in its place the word ``will'', and by
removing the first sentence and adding two sentences in its place to
read as set forth below.
0
g. Paragraph (c)(2) is amended by:
0
i. Removing the word ``shall'' and adding in its place the word
``will'';
0
ii. Removing the amount ``$100'' and adding in its place the words
``the commercial truck fee, as defined in paragraph (c)(1),''; and
0
iii. Removing the word ``decal'' and adding in its place the word
``transponder'';
0
h. Paragraph (c)(3) is revised to read as set forth below.
0
i. Paragraph (d)(1) is amended by removing the word ``shall'' each
place it appears in the first and second sentences and adding in its
place the word ``will'', and by removing the word ``shall'' in the
third sentence and adding in its place the word ``must'';
0
j. Paragraph (d)(2) is amended by removing the word ``shall'' and
adding in its place the word ``will'', and by removing the word
``Customs'' and adding in its place the term ``CBP'';
0
k. Paragraph (d)(3) is amended by removing the words ``mailed to:
Customs and Border Protection, National Finance Center, Collections
Section, P.O. Box 68907, Indianapolis, IN 46268 (or, if for overnight
delivery, to: the same addressee at 6026 Lakeside Blvd., Indianapolis,
IN 46278)'' and adding in their place the words ``made in accordance
with the procedures and payment methods set forth in this paragraph and
paragraph (i) of this section'';
0
l. Paragraph (d)(4)(i) is amended by removing the word ``shall'' each
place it appears and adding in its place the word ``must'', and by
removing the word ``Customs'' each place it appears and adding in its
place the term ``CBP'';
0
m. Paragraph (d)(4)(ii) is amended by:
0
i. Removing the word ``shall'' each place it appears and adding in its
place the word ``must'';
0
ii. Removing the word ``Customs'' the first time it appears and adding,
in its place, the term ``CBP''; and
0
iii. Removing the last sentence of the paragraph and adding in its
place the following: ``Payment must be made in accordance with the
procedures and payment methods set forth in this paragraph and
paragraph (i) of this section.'';
0
n. Paragraph (d)(5) is amended by removing the word ``shall'' each
place it appears and adding in its place the word ``must'', and by
removing the word ``Customs'' each place it appears and adding in its
place the term ``CBP'';
0
o. Paragraph (e)(1) is amended by removing the words ``A properly
completed Customs Form 339, Annual User Fee Decal Request,'' and adding
in its place the words ``Either a properly completed CBP Form 339V
(Annual User Fee Decal Request--Vessels) or CBP Form 339A (Annual User
Fee Decal Request--Aircraft)'';
0
p. Paragraph (e)(2) is amended by adding the words ``and payment
methods'' before the words ``set forth in this paragraph and paragraph
(i) of this section.'', and by removing the last three sentences and
adding two sentences in their place to read as set forth below.
0
q. Paragraph (e)(3)(i) is amended by removing the word ``Customs'' and
adding in its place the term ``CBP'';
0
r. Paragraph (f) is amended by removing the word ``shall'' each place
it appears and adding in its place the word ``will'', and by removing
the word ``Customs'' each place it appears and adding in its place the
term ``CBP'';
0
s. Paragraph (g)(1)(ii) is amended by removing the word ``Customs'' and
adding in its place the term ``CBP'';
0
t. Paragraph (g)(5) introductory text is revised to read as set forth
below.
0
u. Paragraph (g)(6) is amended by removing the word ``Customs'' and
adding in its place the term ``CBP'';
0
v. Paragraph (g)(7) is amended by removing the word ``shall'' each
place it appears and adding in its place the word ``must'', and by
removing the word ``Customs'' each place it appears and adding in its
place the term ``CBP'';
0
w. Paragraph (g)(8) is amended by removing the word ``Customs'' and
adding in its place the term ``customs'', and by removing the word
``shall'' and adding in its place the word ``will'';
0
x. Paragraph (i), introductory text, is revised to read as set forth
below.
0
y. Paragraph (i)(3) is amended by removing the words ``class code 492''
and adding in their place the words ``class code 492 for the CBP fee
and class code 482 for the APHIS/AQI fee'', and by removing the words
``class code 902'' and adding in their place the words ``class code 902
for the CBP fee and class code 483 for the APHIS/AQI fee'';
0
z. Paragraph (j) is amended by:
0
i. Removing the words ``Customs duty'' in its heading and each place it
appears in the text of the paragraph, and adding in its place the words
``customs duty'';
0
ii. Removing the words ``Customs laws and regulations'' and adding in
its place the words ``customs laws and regulations''; and
0
iii. Removing the word ``shall'' each place it appears and adding in
its place the word ``will''.
The additions and revisions read as follows:
Sec. 24.22 Fees for certain services.
* * * * *
(c) * * * (1) Fee. The fee for a commercial truck consists of both
an Animal and Plant Health Inspection Service/Agricultural Quarantine
Inspection (APHIS/AQI) fee set forth in 7 CFR 354.3 for the services
provided and a CBP fee of $5.50 that CBP collects on behalf of APHIS.
Upon arrival at a
[[Page 5137]]
CBP port of entry, the driver or other person in charge of a commercial
truck must tender the fee to CBP unless it has been prepaid as provided
for in paragraph (c)(2) of this section.
* * * * *
(3) Prepayment. The owner, agent, or person in charge of a
commercial vehicle may at any time prepay the commercial truck fee as
defined in paragraph (c)(1) for all arrivals of that vehicle during a
calendar year or any remaining portion of a calendar year. Prepayment
must be made in accordance with the procedures and payment methods set
forth in this paragraph and paragraph (i) of this section. The
transponder request and prepayment by credit card or ACH debit may be
made via the Internet through the ``Travel'' link on the CBP Web site
located at http://www.cbp.gov. Alternatively, prepayment may be sent by
mail with credit card information, check, or money order made payable
to U.S. Customs and Border Protection, along with a completed CBP Form
339C (Annual User Fee Decal Request--Commercial Vehicle) for each
commercial truck to the following address: U.S. Customs and Border
Protection, Attn: DTOPS Program Administrator, 6650 Telecom Drive,
Suite 100, Indianapolis, IN 46278. Once the prepayment has been made
under this paragraph, a transponder will be issued to be permanently
affixed by adhesive to the lower left hand corner of the vehicle
windshield in accordance with the accompanying instructions, to show
that the vehicle is exempt from payment of the fees for individual
arrivals during the applicable calendar year or any remaining portion
of that year. If any of the information provided on the CBP Form 339C
or the online application changes during the calendar year, the owner,
agent, or person in charge of the commercial truck must inform the CBP
Decal and Transponder Online Procurement System (DTOPS) Program
Administrator of the changed information in writing, or update the
information on the CBP Web site referenced above, no later than 15 days
from the date of the change. Failure to timely notify CBP of changed
information may result in the commercial truck being stopped for
secondary inspection, assessment of liquidated damages, or other
sanctions.
* * * * *
(e) * * *
(2) * * * The decal request and prepayment by credit card or ACH
debit may be made via the Internet through the ``Travel'' link at the
CBP Web site located at http://www.cbp.gov. Alternatively, prepayment
may be sent by mail with credit card information, check, or money order
made payable to U.S. Customs and Border Protection, along with a
properly completed CBP Form 339V (Annual User Fee Decal Request--
Vessels) or CBP Form 339A (Annual User Fee Decal Request--Aircraft), to
the following address: U.S. Customs and Border Protection, Attn: DTOPS
Program Administrator, 6650 Telecom Drive, Suite 100, Indianapolis, IN
46278.
* * * * *
(g) * * *
(5) Quarterly payment and statement procedures. Payment to CBP of
the fees required to be collected under paragraph (g)(1) of this
section must 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 must be made to the party required
to collect the fee under paragraph (g)(4)(i) of this section, and must
be made in accordance with the procedures and payment methods set forth
in this paragraph and paragraph (i) of this section. Overpayments and
underpayments may be accounted for by an explanation with, and
adjustment of, the next due quarterly payment to CBP. The quarterly
payment must be accompanied by a statement that includes the following
information:
* * * * *
(i) Information submission and fee remittance procedures. In
addition to any information specified elsewhere in this section, each
payment made by mail must 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 and must be mailed to
the following address: U.S. Customs and Border Protection, Revenue
Division, Attn: User Fee Team, 6650 Telecom Drive, Suite 100,
Indianapolis, IN 46278. All fee payments required under this section in
U.S. dollars, and must be paid in accordance with the provisions of
Sec. 24.1. The fees may be made using any payment method authorized by
Sec. 24.1 and for which the CBP location receiving the payment is
equipped to process, and are subject to any restrictions as described
elsewhere in this section. To pay railroad user fees on Pay.gov, an
email must be sent to the Office of Administration, Revenue Division to
establish a Pay.gov account. The email address for this purpose is
[email protected]. Once the Pay.gov account is established,
payments may be made directly on Pay.gov without a further need to
contact CBP. Where payment is made at a CBP port, credit cards will be
accepted only where the port is equipped to accept credit cards for the
type of payment being made. Check or money orders must be made payable
to U.S. Customs and Border Protection and must be annotated with the
appropriate class code. The applicable class codes and payment
locations for each fee are as follows:
* * * * *
Dated: January 16, 2013.
David V. Aguilar,
Deputy Commissioner, U.S. Customs and Border Protection.
[FR Doc. 2013-01166 Filed 1-23-13; 8:45 am]
BILLING CODE 9111-14-P