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Amended Procedure for Refunds of Harbor Maintenance Fees Paid on Exports of Merchandise

customs-cbp · CBP · Rule · Published 2001-03-28 · Effective 2001-03-28 · 66 FR 16854

Document

Document number
01-7603
Federal Register citation
66 FR 16854
CFR reference
19 CFR 24
Type
Rule
Action
Interim regulation.
Category
customs-cbp
Sub-agency
CBP
Publication date
2001-03-28
Effective date
2001-03-28
Treasury docket
T.D. 01-25

Abstract

This document amends the Customs Regulations to provide a new procedure for requesting refunds of export harbor maintenance fees collected by Customs since 1987. The United States Supreme Court held these fees to be unconstitutional in 1998. Customs has received numerous requests for refunds from exporters who paid these export fees. The new procedure will simplify the refund process by relieving exporters from documentary requirements in most cases. This amendment is being made on an interim basis in order to expedite the process for exporters entitled to refunds of fees held unconstitutional and no longer required under the Customs Regulations.

Source

Authoritative
Federal Register document
Machine
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