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Time Limitation for Requesting Refunds of Harbor Maintenance Fees

customs-cbp · CBP · Rule · Published 2001-07-02 · 66 FR 34813

Document

Document number
01-16479
Federal Register citation
66 FR 34813
CFR reference
19 CFR 24
Type
Rule
Action
Final rule.
Category
customs-cbp
Sub-agency
CBP
Publication date
2001-07-02
Treasury docket
T.D. 01-46

Abstract

This document amends the Customs Regulations to establish a one year time limit within which a refund request must be filed for overpayments of Harbor Maintenance Fees that were paid on a quarterly basis. The time limit will provide an efficient and reasonable final resolution of claims against Customs, including claims for refunds of export harbor maintenance fees that were held unconstitutional by the United States Supreme Court in 1998. Refund requests for harbor maintenance fee payments that are more than a year old must be filed by the effective date of this document.

Source

Authoritative
Federal Register document
Machine
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