TaxNewsFlash-Trade & Customs

June 11, 2007
No. 2007-83

Increased Fees for Customs Processing at Express Consignment Carrier Facilities

Final rules from the U.S. Customs and Border Protection (CBP) concern the customs user fee and reflect changes to the fees payable for customs services for the informal entry or release of shipments at express consignment carrier facilities and centralized hub facilities.

The rules reflect changes to the user fee statute by authorizing the assessment of both the merchandise processing fee and a reimbursable fee assessed on each air waybill or bill of lading for merchandise that is formally entered at these sites and valued at $2,000 or less.

Under the new rules, the annual lump sum payment procedure is replaced with a quarterly payment procedure, based on a specific fee for each individual air waybill or bill of lading. The new rules increase the existing $0.66 fee assessed on individual air waybills or bills of lading to $1.00.

An electronic version of the rules is available from the Federal Register on the GPO Web site: http://frwebgate5.access.gpo.gov/cgi-bin/waisgate.cgi?WAISdocID=595766495817+0+0+0&WAISaction=retrieve

To print a copy of this TaxNewsFlash article, go to: File>Print>Preferences or Properties>Landscape.

ANY TAX ADVICE IN THIS COMMUNICATION IS NOT INTENDED OR WRITTEN BY KPMG TO BE USED, AND CANNOT BE USED, BY A CLIENT OR ANY OTHER PERSON OR ENTITY FOR THE PURPOSE OF (i) AVOIDING PENALTIES THAT MAY BE IMPOSED ON ANY TAXPAYER OR (ii) PROMOTING, MARKETING OR RECOMMENDING TO ANOTHER PARTY ANY MATTERS ADDRESSED HEREIN.

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 TaxNewsFlash-Trade & Customs 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.

Direct comments, including requests for subscriptions, to US-KPMGWNT@kpmg.com. For more information, contact KPMG’s Federal Tax Legislative and Regulatory Services Group at + 1 202.533.4366, 2001 M Street NW, Washington, DC 20036-3310.

To unsubscribe from TaxNewsFlash-Trade & Customs, reply to this message and type ‘Trade & Customs- Unsubscribe' in the subject line, then click on the SEND button.

KPMG Online Privacy Statement and Disclaimer