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CBP Reviewing Information Collections on Duty Allowance, Penalties, HMF

Friday, May 25, 2018
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection is accepting comments by June 25 on the proposed extension of the following information collections.

- Application for Allowance in Duties (Form 4315): This form is submitted in instances of claims of damaged or defective imported goods on which an allowance in duty is made in the liquidation of the entry.

- Petition for Remission or Mitigation of Forfeitures and Penalties Incurred (Form 4609): This form is completed and filed with the Fines, Penalties, and Forfeitures officer designated in the notice of claim by individuals who have been found to be in violation of one or more provisions of the Tariff Act of 1930 or other laws administered by CBP and are seeking mitigation of any statutory penalty imposed or remission of a statutory forfeiture incurred.

- Harbor Maintenance Fee: CBP is required to collect the HMF from importers, domestic shippers, and passenger vessel operators using federal navigation projects. Commercial cargo loaded on or unloaded from a commercial vessel is subject to a port use fee of 0.125 percent of its value if the loading or unloading occurs at a port that has been designated by the Army Corps of Engineers. The HMF also applies to the total ticket value of embarking and disembarking passengers and on cargo admissions into a foreign-trade zone. CBP Form 349, HMF Quarterly Summary Report, and CBP Form 350, HMF Amended Quarterly Summary Report, are completed by domestic shippers, FTZ applicants, and passenger vessel operators and submitted with payment.

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