PC150 CFR 2011 19 Vol1 Sec24 24

User Manual: PC150

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501

U.S. Customs and Border Protection, DHS; Treasury § 24.24

fee is a Customs duty. For purposes of

this paragraph, any penalty assessable

in relation to an amount of Customs

duty, whether or not any such duty is

in fact due and payable, shall be as-

sessed in the same manner with respect

to any fee required to be paid under

this section.

(2) Jurisdiction. For purposes of deter-

mining the jurisdiction of any court or

agency of the United States, any fee

provided for under this section shall be

treated as if such fee is a Customs

duty.

[T.D. 91–33, 56 FR 15039, Apr. 15, 1991]

DITORIAL

OTE

: For F

EDERAL

EGISTER

ci-

tations affecting § 24.23, see the List of CFR

Sections Affected, which appears in the

Finding Aids section of the printed volume

and at www.fdsys.gov.

§ 24.24 Harbor maintenance fee.

(a) Fee. Commercial cargo loaded on

or unloaded from a commercial vessel

is subject to a port use fee of 0.125 per-

cent (.00125) of its value if the loading

or unloading occurs at a port within

the definition of this section, unless ex-

empt under paragraph (c) of this sec-

tion or one of the special rules in para-

graph (d) of this section is applicable.

(b) Definitions. For the purpose of this

section:

(1) Port means any channel or harbor

(or component thereof) in the customs

territory of the United States which is

not an inland waterway and is open to

public navigation and at which Federal

funds have been used since 1977 for con-

struction, maintenance or operation. It

does not include channels or harbors

deauthorized by Federal law before

1985. A complete list of the ports sub-

ject to the harbor maintenance fee is

set forth below:

ORT

ODES

, N

AMES

AND

ESCRIPTIONS OF

ORTS

UBJECT TO

ARBOR

AINTENANCE

[Section 1402 of Pub. L. 99–662, as amended]

Port code, port name and state Port descriptions and notations

Alabama

1901—Mobile

Alaska

3126—Anchorage .............................. Includes Seldovia Harbor, and Homer. Movements between these points are intraport.

3106—Dalton Cache ......................... Includes Haines Harbor.

3101—Juneau ................................... Includes only Hoonah Harbor. Fee does not apply to Juneau Harbor.

3102—Ketchikan ............................... Includes Metlakatla Harbor. Fee does not apply to Wades Cove.

3127—Kodiak

3112—Petersburg .............................. Includes Wrangell Narrows.

3125—Sand Point ............................. Includes Humboldt, King Cove and Iliuliuk Harbor. Fee does not apply to Dutch Harbor.

3115—Sitka ....................................... Includes Sergius-Whitestone Narrows.

—St. Paul

California

2802—Eureka .................................... Includes Crescent City.

Los Angeles/Long Beach Ports .........

2709—Long Beach Harbor

2704—Los Angeles

2713—Port Hueneme

2712—Ventura

Includes Ventura, Port Hueneme, Channel Islands Harbor, Santa Barbara, Marina Del

Ray, Los Angeles and Long Beach. Movements between these points are intraport.

2805—Monterrey

2719—Moro Bay ................................ Includes only Moro Bay.

2501—San Diego .............................. Includes San Diego River and Mission Bay, and Oceanside Harbor.

2707—San Luis

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502

19 CFR Ch. I (4–1–11 Edition) § 24.24

ORT

ODES

, N

AMES

AND

ESCRIPTIONS OF

ORTS

UBJECT TO

ARBOR

AINTENANCE

—

Continued

[Section 1402 of Pub. L. 99–662, as amended]

Port code, port name and state Port descriptions and notations

San Francisco Bay Area Ports * ........

2813—Alameda

2830—Carquinez Strait

2815—Crockett

2820—Martinez

2811—Oakland

2821—Redwood City

2812—Richmond

2816—Sacramento

2809—San Francisco

2828—San Joaquin

2829—San Pablo Bay

2827—Selby

2810—Stockton

2831—Suisun Bay

Includes all points inshore of the Golden Gate Bridge on the bays and the straits and on

the Napa, Sacramento and San Joaquin Rivers, and on the deep water channels to

Sacramento and Stockton. Movements between points above Suisun Bay (Longitude

122 degrees West at Port Chicago) are intraport. Movements between points below

Longitude 122 degrees West and the Golden Bridge are all intraport. All other move-

ments are interport.

Connecticut

0410—Bridgeport ............................... Includes Housatonic River, and Stamford Harbor, and Wilson Point Harbor. Movements

between these points are intraport.

0411—Hartford .................................. Includes all points on the Connecticut River between Hartford and Long Island Sound.

Movements within this area are intraport.

0412—New Haven

0413—New London ........................... Includes all points on the Thames River from the mouth to, and including Norwich, CT.

Also includes Groton, CT.

Delaware

Delaware River Ports, DE, NJ, PA * ..

1102—Chester, PA

1107—Camden, NJ

1113—Gloucester, NJ

1118—Marcus Hook, PA

1105—Paulsboro, NJ

1101—Philadelphia, PA

1103—Wilmington, DE

Includes all points on the Delaware River from Trenton to the sea at a line between

Cape Henlopen and Cape May, all points on the lower four miles of the Christina

River, Delaware, and all points on the lower six miles of Schuylkill River, Pennsylvania.

Fee applies to all movements on the Chesapeake and Delaware Canal east of U.S.

Highway 13. Includes Absecon Inlet (Atlantic City) and Cold Spring Inlet. Movements

within this area are intraport.

District of Columbia

Potomac River Ports, DC, MD, VA *

5402—Alexandria, VA

5401—Washington, DC

Includes all points on the Potomac River (see Chesapeake Bay Ports map) from a line

between Point Lookout and the Little Wicomico River at Chesapeake Bay to and in-

cluding Washington and Alexandria. Movements between these points are intraport.

Florida

1807—Boca Grande

1805—Fernandina Beach

5205—Fort Pierce

1803—Jacksonville

5202—Key West

5201—Miami

1818—Panama City ..........................

1819—Pensacola

1816—Port Canaveral

5203—Port Everglades

For HMF purposes, also includes Carrabelle and Port St. Joe.

Tampa Bay Ports * .............................

1814—St Petersburg

1801—Tampa

Includes Alafia River, Port Manatee, Port Sutton, Port Tampa Weedon Island, and all

other points on or approached using the Tampa Harbor Channel inshore of the Sun-

shine Skyway Bridge. Movements between these points are intraport.

5204—West Palm Beach

Georgia

1701—Brunswick ............................... Includes St. Marys River.

1703—Savannah

Hawaii

3202—Hilo ......................................... Includes Kawaihae.

3201—Honolulu ................................. Includes Barbers Point Harbor.

3203—Kahului ................................... Includes Kaunakakai Harbor.

3204—Nawiliwili-Port Allen ................ Includes both Nawiliwili and Port Allen.

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503

U.S. Customs and Border Protection, DHS; Treasury § 24.24

ORT

ODES

, N

AMES

AND

ESCRIPTIONS OF

ORTS

UBJECT TO

ARBOR

AINTENANCE

—

Continued

[Section 1402 of Pub. L. 99–662, as amended]

Port code, port name and state Port descriptions and notations

Illinois

Southern Lake Michigan Ports ..........

3901—Chicago, IL

3904—East Chicago, IN

3905—Gary, IN

Includes Waukegan Harbor, IL, Indiana Harbor (East Chicago, IN) Calumet Harbor, the

Chicago River (up to the North Avenue Bridge) and the Chicago Harbor. Fee applies

at the ports of Michigan City and Burns Waterway Harbor, IN. Fee does not apply at

Buffington Harbor or Gary Harbor. Movements within an area from Waukegan, IL to

Michigan City, IN are intraport.

Indiana

Southern Lake Michigan Ports ..........

3901—Chicago, IL

3904—East Chicago, IN

3905—Gary, IN

Includes Waukegan Harbor, IL. Indiana Harbor (East Chicago, IN) Calumet Harbor, the

Chicago River (up to the North Avenue Bridge) and the Chicago Harbor. Fee applies

at the ports of Michigan City and Burns Waterway Harbor, IN. Fee does not apply at

Buffington Harbor or Gary Harbor. Movements within an area from Waukegan, IL to

Michigan City, IN are intraport.

Louisiana

2017—Lake Charles .......................... Includes all points on the Calcasieu River and Pass. Also includes Mermentau River

from Catfish Point Control Structure to the Gulf.

Mississippi River Ports/Baton Rouge

and Vicinity *.

2004—Baton Rouge

2010—Gramercy

Includes all river points from River Mile 115 Above Head of Passes (AHP) at the St.

Charles Parish-Jefferson Parish line, to River Mile 233.9 AHP at Baton Rouge. In-

cludes Destrehan, Good Hope, and St. Rose. Movements between these points are

intraport.

Mississippi River Ports/New Orleans

and Vicinity *.

2002—New Orleans

2005—Port Sulphur

Includes all river points from River mile 115 Above Head of Passes (AHP) to Mile 21.6

Below Head of Passes (BHP) via Southwest Pass and to Mile 14.7 BHP via South

Pass. Also includes all points on the Inner Harbor Navigation Canal, Avondale, and the

Mississippi River Gulf Outlet. Movements between these points are intraport.

2001—Morgan City * .......................... Includes Atchafalaya River from Morgan City to the Gulf. Includes all points on the

Houma Navigation Canal, and points on the Gulf Intra-coastal Waterway between Mile

49.8 West and Mile 107.0 West. Movements between these points are intraport.

Maine

0102—Bangor

0111—Bath

0131—Portsmouth, NH

0132—Belfast .................................... Includes all Penobscot River points (Bucksport and Winterport), and Georges River. Fee

does not apply at Belfast, Searsport, Sandy Point, or Castine Harbor.

0101—Portland

Maryland

Chesapeake Bay Ports, MD * ............

1303—Baltimore

1302—Cambridge

1301—Annapolis

Includes all Maryland points on the Chesapeake Bay and its tributary waters except for

the Potomac Rivers. Also includes the Waterway from the Delaware River to the

Chesapeake Bay west of U.S. 13 highway bridge. Movements between these points

are intraport. (Also see Chesapeake Bay Ports: VA.)

Massachusetts

0401—Boston .................................... Includes all of the Port of Boston inshore of Castle Island on the Inner Harbor and Chel-

sea and Mystic River and all points on the Weymouth Fore, and Town and Black Riv-

ers, and Dorchester Bay. Also includes Plymouth Harbor. Movements between points

on the Saugus River in the North and Plymouth Harbor in the South are intraport.

0404—Gloucester

0407—Fall River

Michigan

3843—Alpena .................................... Fee does not apply to Stoneport.

Monroe/Detroit/Harbor Beach

3801—Detroit

3802—Port Huron

Includes Monroe, Detroit, and the Detroit River, St. Clair River, Port Huron and all points

on the Rouge and Black Rivers. Fee also applies at Harbor Beach, MI. All movements

within this area between Monroe and Harbor Beach, MI are intraport.

3808—Escanaba ............................... Fee applies at all points on the little Bay de Noc above Escanaba, including Gladstone

and Kipling. Movements within an area from Escanaba to the Mackinac Bridge are

intraport. Fee does not apply at Escanaba.

South Central Lake Superior Ports ...

3809—Marquette

3842—Presque Isle

Includes Ontonagon Harbor, all points on the Harbor, all points on the Keweenaw Water-

way, Presque Isle Harbor and Marquette and Grand Marais. Movements between all

Michigan ports on Lake Superior are intraport.

Eastern Lake Michigan Ports ............

3815—Muskegon

3816—Grand Haven

3844—Ferrysburg

Fee applies at Charlevoix, Frankfort, Portage Lake, Manatee, Ludington, Pentwater Har-

bor, Ferrysburg, White Lake Harbor, Muskegon, Grand Haven, and South Haven, Hol-

land, and St. Joseph/Benton Harbor, MI. All movements between Eastern Lake Michi-

gan ports are intraport.

Upper Lake Huron Ports ...................

3803—Sault Ste. Marie

3804—Saginaw-Flint-Bay City

3843—Alpena

Includes all points on the St. Mary’s River, the ports of Cheyboygan, Alpena, Bay City,

and Saginaw River. Does not include Alabaster, Cacit, Port Dolomite, Port Inland, Port

Gypum or Stoneport. Movements within an area from Sault Ste. Marie and the Sagi-

naw River are intraport.

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504

19 CFR Ch. I (4–1–11 Edition) § 24.24

ORT

ODES

, N

AMES

AND

ESCRIPTIONS OF

ORTS

UBJECT TO

ARBOR

AINTENANCE

—

Continued

[Section 1402 of Pub. L. 99–662, as amended]

Port code, port name and state Port descriptions and notations

Minnesota

Duluth/Superior Area Ports ...............

3601—Duluth

3602—Ashland

3608—Superior

3614—Silver Bay

Fee applies at Two Harbors and Duluth, MN, and Superior, WI. Fee also applies at Ash-

land and Port Wing, WI and Grand Marais, MN. Fee does not apply at Taconite, or Sil-

ver Bay, MN. All movements between Silver Bay, MN and Ashland, WI are considered

intraport.

Mississippi

1902—Gulfport .................................. Does not include Bienville.

1903—Pascagoula

New Hampshire

0131—Portsmouth, NH

New Jersey

Delaware River Ports, DE, NJ, PA * ..

1102—Chester, PA

1107—Camden, NJ

1113—Gloucester, NJ

1118—Marcus Hook, PA

1105—Paulsboro, NJ

1101—Philadelphia, PA

1103—Wilmington, DE

Includes all points on the Delaware River from Trenton to the sea at a line between

Cape Henlopen and Cape May, all points on the lower four miles of the Christina

River, Delaware, and all points on the lower six miles of the Schuylkill River, PA. Fee

applies to all movements on the Chesapeake and Delaware Canal east of U.S. High-

way 13. Includes Absecon Inlet (Atlantic City) and Cold Spring Inlet. Movements be-

tween these points are intraport.

1003—Newark ................................... See New York Harbor.

1004—Perth Amboy .......................... See New York Harbor.

New York

New York Harbor, NY, NJ * ...............

1001—New York

1003-Newark

1004—Perth Amboy

Includes all points in New York and New Jersey with the Port of New York on the waters

inshore of a line between Sandy Hook and Rockaway Point and south of Tappan Zee

Bridge on the Hudson and west of Throgs Neck Bridge of the East River. Movements

between these and all points within the New York Port District boundaries described in

New York Code (Chapter 154, Laws of New York, 1921), are intraport.

1002—Albany * .................................. Includes all points on the Hudson River between Tappan Zee Bridge and the Troy Lock

and Dam. Movements between points within this area are intraport.

0901—Buffalo-Niagara Falls ............. Includes Buffalo Harbor, Black Rock Channel and Tonawanda Harbor, and all points on

Cattaraugus Creek, and Dunkirk Harbor. Movements between these points are

intraport.

0706—Cape Vincent

0701—Ogdensburg

0904—Oswego

0903—Rochester

0905—Sodus Point ............................ Includes Little Sodus Bay Harbor, and Great Sodus Bay Harbor.

North Carolina

1511—Beaufort-Morehead City ......... Includes Ocracoke Inlet. Movements within this area are intraport.

1501—Wilmington ............... Includes all points on the Cape Fear and Northeast Cape Fear Rivers inshore of the At-

lantic Ocean entrance. Movements within this area are intraport.

Ohio

Lake Erie Ports ..................................

4108—Ashtabula

4101—Cleveland

4109—Conneaut

4106—Erie, PA

4111—Fairport

4117-Huron

4121—Lorain

4105—Toledo-Sandusky

Includes Toledo, Sandusky, Huron, Lorain, Cleveland, Fairport, Ashtabula, Conneaut and

Erie. Movements between these points are intraport. Fee does not apply at Marble-

head.

Oregon

Columbia River Ports, OR, WA .........

2901—Astoria, OR

2904—Portland, OR

2909—Kalama, WA

2905—Longview, WA

2908—Vancouver, WA

Includes all points on the Columbia River downstream of Bonneville Dam, and all points

on the Willamette River downstream of River Mile 21. Includes the Multnoma Channel,

the Skipanon Channel, and Oregon Slough. Movements between points within this

area are intraport.

2903—Coos Bay ............................... Includes Port Orford, the Siuslaw River, and Umpaqua River. Movements between these

points are intraport.

2902—Newport .................................. Includes Tillamook Bay, and Yaguina Bay and Harbor.

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505

U.S. Customs and Border Protection, DHS; Treasury § 24.24

ORT

ODES

, N

AMES

AND

ESCRIPTIONS OF

ORTS

UBJECT TO

ARBOR

AINTENANCE

—

Continued

[Section 1402 of Pub. L. 99–662, as amended]

Port code, port name and state Port descriptions and notations

Pennsylvania

Delaware River Ports, DE, NJ, PA * ..

1102—Chester, PA

1107—Camden, NJ

1113—Gloucester, NJ

1118—Marcus Hook, PA

1105—Paulsboro, NJ

1101—Philadelphia, PA

1103—Wilmington, DE

Includes all points on the Delaware River from Trenton to the sea at a line between

Cape Henlopen and Cape May, all points on the lower four miles of the Christina

River, Delaware, and all points on the lower six miles of the Schuykill River, Pennsyl-

vania. Fee applies to all movements on the Chesapeake and Delaware Canal east of

U.S. Highway 13. Includes Absecon Inlet (Atlantic City) and Cold Spring Inlet. Move-

ments between these points are intraport.

Puerto Rico

4907—Mayaguez

4908—Ponce ..................................... Does not include Guayanilla and Tallaboa.

4909—San Juan ................................ Includes Arecibo.

Rhode Island

0502—Providence ............................. Federal project limit: Providence River East of Prudence Island just above Dyer Island

and ending at Hurricane Barrier at Fox Point. The areas west of Prudence Island, in-

cluding Quonset Point, Patience Island, Warwick Neck and Greenwich Bay are not

subject to the fee.

South Carolina

1601—Charleston .............................. Includes the Ashley River, Cooper River, Shipyard River, and Port Royal Harbor. Move-

ments within this area are intraport.

1602—Georgetown

Texas

2301—Brownsville ............................. Includes Port Isabel and Brazos Island Harbor. Movements between these points are

intraport.

5312—Corpus Christi

5311—Freeport

Galveston Bay Ports * ........................ Includes Port Bolivar and all points on Galveston Bay in Galveston County. Movements

between points within this area are intraport.

5310—Galveston

5306—Texas City

5301—Houston * ................................ Includes Bayport, Baytown, and all other points on or accessed via the Houston Ship

Channel from the Liberty/Chambers county line on the north to the Chambers/Gal-

veston county line to the south. Movements within this area are intraport.

5313—Port Lavaca ............................ Includes Matagorda Ship Channel.

Sabine Ports * ....................................

2104—Beaumont

2103—Orange

2101—Port Arthur

2102—Sabine

Includes Port Neches, Sabine Pass and all other points on the Sabine-Neches Water-

way. Movements between these points are intraport.

Virginia

Potomac River Ports, DC, MD, VA *

5402—Alexandria, VA

5401—Washington, DC

Includes all points on the Potomac River (see Chesapeake Bay Ports map) from a line

between Point Lookout and the Little Wicomico River at Chesapeake Bay to and in-

cluding Washington and Alexandria. Movements between these points are intraport.

Chesapeake Bay Ports,VA * ..............

1406—Cape Charles

1402—Newport News

1401—Norfolk

Includes all Virginia points on the Chesapeake Bay inshore of a line from Cape Henry to

Cape Charles, and tributary waters including the ports of Hampton Roads. Does not

include the Potomac River or the James River above the James River Bridge at New-

port News. Movements between points within this area are intraport. (Also see Chesa-

peake Bay Ports, MD.)

James River Ports, VA ......................

1408—Hopewell

1404—Richmond/Petersburg

Includes all points on the James River above the James River Bridge at Newport News.

Movements between these points are intraport.

Washington

3003—Aberdeen ................................ Includes Grays Harbor and Yaguina Bay and Harbor. Movements between these points

are intraport.

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506

19 CFR Ch. I (4–1–11 Edition) § 24.24

ORT

ODES

, N

AMES

AND

ESCRIPTIONS OF

ORTS

UBJECT TO

ARBOR

AINTENANCE

—

Continued

[Section 1402 of Pub. L. 99–662, as amended]

Port code, port name and state Port descriptions and notations

Puget Sound Ports, WA* ...................

3005—Bellingham

3006—Everett

3007—Port Angeles

3001—Seattle

3002—Tacoma

3026—Olympia

Fee applies only at ports listed. Bellingham includes all of Bellingham Bay and tributary

waters north of Chuchanut Bay on the east, and Portage Island on the west. Port

Everett includes all of Port Dardner (an arm of Possession Sound) between Elliott

Point on the south to, and including, the Snahomish River on the north. The port of

Olympia includes all points on Budd Inlet extending from Cooper and Dofflemyer Point

on the north to, and including, the city of Olympia on the south. The fee applies to all

points within the Inner Harbor of the Port of Seattle, including Salmon Bay, Lakes

Union and Washington, the Lake Washington Ship Canal, and Kenmore Navigation

Channel. Includes all points on Elliott Bay and tributary waters between West Point on

the north and Duwamish Head on the south. Fee applies at all points within Tacoma

Harbor including all of Commensement Bay and tributary waters between Browns

Point on the east and Point Defiance on the west. Movements between these ports

and any other U.S. points on Puget Sound or the Strait of Juan de Fuca east of Cape

Flattery are intraport.

3010—Anacortes ............................... Includes only access channel and berthing areas adjacent to Anacortes Industrial Park

off 30th Street.

Columbia River Ports, WA,

OR.

2901—Astoria, OR

2904—Portland, OR

2909—Kalama, WA

2905—Longview, WA

2908—Vancouver, WA

Includes all points on the Columbia River downstream of Bonneville Dam, and all points

on the Willamette River downstream of River mile 21. Includes the Multnoma Channel,

the Skipanon Channel, and Oregon Slough. Movements between points within this

area are intraport.

Wisconsin

3602—Ashland .................... See Duluth/Superior Area Ports, MN.

Green Bay/Marinette Area Ports .......

3703—Green Bay

3702—Marinette

Fee applies to all movements between points along the Sturgeon Bay and Lake Michi-

gan Ship Canal. Fee also applies to Green Bay, Oconto, and Menominee/Marinette.

Movements between points from Menominee and points along the Sturgeon Bay and

Lake Michigan Ship Canal are intraport.

Western Lake Michigan Ports ...........

3701—Milwaukee

3708—Racine

3707—Sheboygan

Includes the ports of Milwaukee, Racine, and Sheboygan, MN. All movements between

these points are intraport.

*Indicates that a map of this area is available from the Budget Division, Office of Finance, U.S. Customs Service, Room 6328,

1301 Constitution Ave., NW., Washington, DC 20229; tel. 202–927–0034.

(2) Commercial cargo means, unless ex-

empted by paragraphs (c) (1) and (2) of

this section, merchandise transported

on a commercial vessel and passengers

transported for compensation or hire.

Whenever the term ‘‘cargo’’ is used, it

means merchandise, but not pas-

sengers.

(3) Commercial vessel means, unless ex-

empted by paragraph (c)(3) of this sec-

tion, any vessel used in transporting

commercial cargo by water for com-

pensation or hire, or in transporting

commercial cargo by water in the busi-

ness of the owner, lessee or operator of

the vessel.

(4) Ferry means any vessel which ar-

rives in the U.S. on a regular schedule

during its operating season at intervals

of at least once each business day.

(5) Humanitarian assistance is consid-

ered to be assistance which is required

for the survival of the affected popu-

lation in cases of, or in preparation for,

emergencies of all kinds. Such relief

assistance would include, but is not

limited to: food items, shelter, cloth-

ing, basic home utensil kits, and small

electric generators.

(6) Development assistance is consid-

ered to be assistance similar to that

provided for pursuant to chapter 1 of

part 1 of the 1961 Foreign Assistance

Act, as amended, 22 U.S.C. 2151–1(b).

Such development assistance would in-

clude, but is not limited to, aid to pro-

mote: Agricultural productivity, reduc-

tion of infant mortality, reduction of

rates of unemployment and under-

employment, and an increase in lit-

eracy.

(7) Non-profit means an organization

or cooperative exempt from income

taxation pursuant to 26 U.S.C. 501(c)(3).

subject to the fee:

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507

U.S. Customs and Border Protection, DHS; Treasury § 24.24

(1) Bunker fuel, ship’s stores, sea

stores and vessel equipment.

(2) Fish or other aquatic animal life,

caught and not previously landed on

shore.

(3) Ferries engaged primarily in the

transport of passengers and their vehi-

cles between points within the U.S. or

between the U.S. and contiguous coun-

tries.

(4) Certain loadings and unloadings of

cargo in Alaska, Hawaii, or the posses-

sions of the U.S. as defined in this

paragraph.

(i) Descriptions of exempt loadings/

unloadings:

(A) Cargo loaded on a vessel in a port

in the U.S. mainland for transportation

to Alaska, Hawaii, or any possession of

the U.S. for ultimate use or consump-

tion in Alaska, Hawaii, or any posses-

sion of the U.S.

(B) Cargo loaded on a vessel in Alas-

ka, Hawaii, or any possession of the

U.S. for transportation to the U.S.

mainland for ultimate use or consump-

tion in the U.S. mainland.

(c)(4)(i)(A) of this section unloaded in

Alaska, Hawaii, or any possession of

the U.S.

(D) Cargo described in paragraph

(c)(4)(i)(B) of this section unloaded in

the U.S. mainland.

(E) Cargo loaded on a vessel in Alas-

ka, Hawaii, or a possession of the U.S.

and unloaded in the state or possession

in which loaded.

(ii) For purposes of paragraph (c)(4)

of this section:

(A) Cargo does not include crude oil

with respect to Alaska.

(B) U.S. mainland means the conti-

nental U.S. excluding Alaska.

Puerto Rico, Guam, American Samoa,

U.S. Virgin Islands, the Northern Mar-

iana Islands and the Pacific Trust Ter-

ritories.

(5) Commercial vessels, if any fuel

used to move the cargo is subject to

the Inland Waterway Fuel Tax (See

section 4042, Internal Revenue Code of

1954, as amended by Pub. L. 95–502 and

Pub. L. 99–662).

(6) Cargo entering the U.S. in bond

for transportation and direct expor-

tation to a foreign country, unless,

with respect to cargo exported to Can-

ada or Mexico;

(i) The Secretary of the Treasury de-

termines that Canada or Mexico has

imposed a substantially equivalent

port use fee on commercial vessels or

commercial cargo using ports of their

countries; or

(ii) A study made pursuant to the

Water Resources Development Act of

1986 (Pub. L. 99–662) finds that the fee is

not likely to cause significant eco-

nomic loss to a U.S. port or diversion

of a significant amount of cargo to a

port in a contiguous country.

(7) Cargo or vessels of the U.S. or any

agency or instrumentality of the U.S.

(8) Cargo owned or financed by non-

profit organizations or cooperatives

which is certified by the CBP as in-

tended for use in humanitarian or de-

velopment assistance overseas, includ-

ing contiguous countries.

(i) The donated cargo is required to

be certified as intended for use in hu-

manitarian or development assistance

overseas by CBP. Subsequent to pay-

ment of the fee, a refund request may

be made by electronically submitting

to CBP the Harbor Maintenance Fee

Amended Quarterly Summary Report

(CBP Form 350), as well as the Harbor

Maintenance Fee Quarterly Summary

Report (CBP Form 349) for the quarter

covering the payment to which the re-

fund request relates, using the Auto-

mated Clearinghouse (ACH) via an

Internet account established by the

payer and located at http://

www.pay.gov. In the alternative, the

requisite forms may be mailed to the

Office of Finance, Revenue Division,

Customs and Border Protection, using

the current address posted at

Forms.CBP.gov. Upon request by CBP,

the party requesting the refund must

also submit to CBP, via mail, any sup-

porting documentation deemed nec-

essary by CBP to certify that the enti-

ty donating the cargo is a nonprofit or-

ganization or cooperative and that the

cargo was intended for humanitarian

or development assistance overseas (in-

cluding contiguous countries). A de-

scription of the cargo listed in the

shipping documents and a brief sum-

mary of the intended use of the goods,

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19 CFR Ch. I (4–1–11 Edition) § 24.24

if such use in not reflected in the docu-

ments, are acceptable evidence for cer-

tification purposes. Approved HMF re-

fund payments will be made via ACH to

those payers who are enrolled in the

ACH refund program; all others will re-

ceive HMF refund payments via mail.

(ii) Each nonprofit organization or

cooperative claiming the exemption

under this subpart must maintain doc-

umentation pertaining to the exemp-

tion for a period of 5 years. The docu-

mentation must be made available for

inspection by CBP in accordance with

the provisions of §§ 162.1a through 162.1i

of this chapter.

(d) Special rules—(1) Intraport. The fee

is not to be assessed on the mere move-

ment of commercial cargo within a

port.

(2) Same vessel, same cargo. If a fee is

assessed when cargo is loaded on a ves-

sel, the unloading of the same cargo

from that vessel is not subject to the

fee. If a fee is assessed when cargo is

unloaded from a vessel, the reloading

of the same cargo on that vessel is not

subject to the fee.

(3) De minimis for individual shipments.

The fee will not be assessed on loadings

or unloadings of cargo in which:

(i) For imported cargo: The shipment

would be entitled to be entered under

informal entry procedures as provided

for in § 143.21 of this chapter.

(ii) For domestic cargo: The value of

the shipment does not exceed $1,000.

(4) De minimis for quarterly payments.

Quarterly payment is not required if

the total value of all shipments for

which a fee was assessed for the quar-

ter does not exceed $10,000.

(e) Collections, supplemental payments,

and refunds—(1) Domestic vessel move-

ments—(i) Time and place of liability.

Subject to the exemptions and special

rules of this section, when cargo is

loaded on a commercial vessel at a port

within the definition of this section to

be transported between ports in the

U.S. or is unloaded from a commercial

vessel at a port within the definition of

this section after having been trans-

ported between ports in the U.S., the

shipper (the person or corporation who

pays the freight) of that cargo is liable

for the payment of the port use fee at

the time of unloading. The fee will be

imposed only once on a movement pur-

suant to paragraph (d)(2) of this sec-

tion. The fee is to be based upon the

value of the cargo as determined by

standard commercial documentation

where such documentation is available.

Otherwise, the value is to be deter-

mined under 19 U.S.C. 1401a as if it

were imported merchandise. The Vessel

Operation Report (Army Corps of Engi-

neers Form 3925) is to be completed and

submitted to the Army Corps of Engi-

neers in accordance with the proce-

dures set forth in 33 CFR Ch. II, part

207. The shipper’s name, either the in-

ternal revenue service or social secu-

rity number of the shipper and the tax

exemption code (as it appears in the

Vessel Operation Report instructions)

claimed for the shipment are to be in-

cluded on the Vessel Operation Report.

(ii) Fee payment. The shipper whose

name appears on the Vessel Operation

Report must pay all accumulated fees

for which he is liable on a quarterly

basis in accordance with paragraph (f)

of this section by submitting to CBP a

Harbor Maintenance Fee Quarterly

Summary Report, CBP Form 349. The

CBP Form 349 must either be sub-

mitted electronically to CBP using the

Automated Clearinghouse (ACH) via an

Internet account established by the

payer and located at http://www.pay.gov

or, alternatively, mailed with a single

check or money order payable to U.S.

Customs and Border Protection to the

Office of Finance, Revenue Division,

Customs and Border Protection, using

the current address posted at

Forms.CBP.gov.

(2) Import vessel movements—(i) Time

and place of liability. Subject to the ex-

emptions and special rules of this sec-

tion, when imported cargo is unloaded

from a commercial vessel at a port

within the definition of this section,

and destined for either consumption,

warehousing, or foreign trade zone ad-

mission, the importer of that cargo, or

in the case of foreign trade zones, the

person or corporation responsible for

bringing merchandise into the zone, is

liable for the payment of the port use

fee at the time of unloading. The fee is

based on the CBP appraised value of

the shipment pursuant to 19 U.S.C.

1401a, the same basis as that used for

duty payment. The fee will be collected

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509

U.S. Customs and Border Protection, DHS; Treasury § 24.24

on all formal entries, including ware-

house entries and temporary importa-

tion under bond entries, and admis-

sions into foreign trade zones.

(ii) Fee payment. The port use fee on

unloading of imported cargo must be

paid in accordance with the normal

CBP collection procedures set forth in

§§ 24.1 and 141.1 of this chapter, except

as provided for merchandise admitted

into foreign trade zones in paragraph

(e)(2)(iii) of this section. The CBP

Entry Summary Form (CBP Form

7501), is to be completed with the

amount of the fee shown and identified

on the form. The fee must be paid by

the importer by adding it to any nor-

mal duty, tax or fee payable at the

time of formal entry processing.

If no other duty, tax, or fee is imposed

on the shipment, and the fee exceeds

$3, a check or money order for the

amount of the fee must be attached to

the CBP entry forms submitted.

(iii) Foreign Trade Zones. In cases

where imported cargo is unloaded from

a commercial vessel at a port within

the definition of this section and ad-

mitted into a foreign trade zone, the

applicant for admission (the person or

corporation responsible for bringing

merchandise into the zone) who be-

comes liable for the fee at the time of

unloading pursuant to paragraph

(e)(3)(i) of this section, must pay all

fees for which he is liable on a quar-

terly basis in accordance with para-

graph (f) of this section by submitting

to CBP a Harbor Maintenance Fee

Quarterly Summary Report, CBP Form

349. The CBP Form 349 must either be

submitted electronically to CBP using

the Automated Clearinghouse (ACH)

via an Internet account established by

the payer and located at http://

www.pay.gov or, alternatively, mailed

with a single check or money order

payable to U.S. Customs and Border

Protection to the Office of Finance,

Revenue Division, Customs and Border

Protection, using the current address

posted at Forms.CBP.gov. Fees must be

paid for all shipments unloaded and ad-

mitted to the zone, or in the case of di-

rect deliveries under §§ 146.39 and 146.40

of this chapter, unloaded and received

in the zone under the bond of the for-

eign trade zone operator.

(3) Passengers—(i) Time and place of li-

ability. Subject to the exemptions and

special rules of this section, when a

passenger boards or disembarks a com-

mercial vessel at a port within the defi-

nition of this section, the operator of

that vessel is liable for the payment of

the port use fee. The fee is to be based

upon the value of the actual charge for

transportation paid by the passenger or

on the prevailing charge for com-

parable service if no actual charge is

paid. The vessel operator on each

cruise is liable only once for the port

use fee for each passenger.

(ii) Fee payment. The operator of the

passenger-carrying vessel must pay the

accumulated fees for which he is liable

on a quarterly basis in accordance with

paragraph (f) of this section by submit-

ting to CBP a Harbor Maintenance Fee

Quarterly Summary Report, CBP Form

349. The CBP Form 349 must either be

submitted electronically to CBP using

the Automated Clearinghouse (ACH)

via an Internet account established by

the payer and located at http://

www.pay.gov or, alternatively, mailed

with a single check or money order

payable to U.S. Customs and Border

Protection to the Office of Finance,

Revenue Division, Customs and Border

Protection, using the current address

posted at Forms.CBP.gov.

(4) Refunds and supplemental pay-

ments—(i) General. To make supple-

mental payments or seek refunds of

harbor maintenance fees paid relative

to the unloading of imported cargo, the

procedures applicable to supplemental

payments or refunds of ordinary duties

must be followed. To seek refunds of

quarterly-paid harbor maintenance

fees pertaining to export movements,

the procedures set forth in paragraph

(e)(4)(iv) of this section must be fol-

lowed. To make supplemental pay-

ments on any quarterly-paid harbor

maintenance fee or seek refunds of

quarterly-paid harbor maintenance

fees pertaining to other than export

movements, the procedures set forth in

paragraph (e)(4)(iii) must be followed.

(ii) Time limit for refund requests. A re-

fund request must be received by CBP

within one year of the date the fee for

which the refund is sought was paid to

CBP or, in the case of fees paid relative

to imported merchandise admitted into

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510

19 CFR Ch. I (4–1–11 Edition) § 24.24

a foreign trade zone and subsequently

withdrawn from the zone under 19

U.S.C. 1309, within one year of the date

of withdrawal from the zone.

(iii) For fees paid on other than export

movements. If a supplemental payment

is made for any quarterly-paid harbor

maintenance fee or a refund is re-

quested relative to quarterly fee pay-

ments previously made regarding the

loading or unloading of domestic cargo,

the unloading of cargo destined for ad-

mission into a foreign trade zone, or

the boarding or disembarking of pas-

sengers, the refund request or supple-

mental payment must be accompanied

by a Harbor Maintenance Fee Amended

Quarterly Summary Report, CBP Form

350, along with a copy of the Harbor

Maintenance Fee Quarterly Summary

Report, CBP Form 349, for the quar-

ter(s) covering the payment to which

the refund request or supplemental

payment relates. A request for a refund

must specify the grounds for the re-

fund. Supplemental payments and HMF

refund requests, accompanied by the

requisite CBP Forms 350 and 349 and, if

applicable, supporting documentation,

must be submitted electronically to

CBP using the Automated Clearing-

house (ACH) via an Internet account

established by the payer and located at

http://www.pay.gov or, alternatively,

mailed to the Office of Finance, Rev-

enue Division, Customs and Border

Protection, using the current address

posted at Forms.CBP.gov. If a supple-

mental payment is mailed, a single

check or money order payable to U.S.

Customs and Border Protection must

be attached to each CBP Form 350. Ap-

proved HMF refund payments will be

made via ACH to those payers who are

enrolled in the ACH refund program;

all others will receive HMF refund pay-

ments via mail.

(iv) For fees paid on export movements.

CBP will process refund requests rel-

ative to fee payments previously made

regarding the loading of cargo for ex-

port as follows:

(A) Refund request. For export fee

payments made prior to July 1, 1990,

the exporter (the name that appears on

the SED or equivalent documentation

authorized under 15 CFR 30.39(b)) or its

agent must submit a letter of request

for a refund specifying the grounds for

the refund and identifying the specific

payments made. The letter must be ac-

companied by the proof of payment set

forth in paragraph (e)(4)(iv)(C) of this

section. For export fee payments made

on or after July 1, 1990, supporting doc-

umentation is not required with the re-

fund request. For these payments, the

request must specify the grounds for

the refund, identify the quarters for

which a refund is sought, and contain

the following additional information:

the exporter’s name, address, and em-

ployer identification number (EIN); the

name and EIN of any freight forwarder

or other agent that made export fee

payments on the exporter’s behalf; and

a name, telephone number, and fac-

simile number of a contact person. Re-

fund requests must either be submitted

electronically to CBP using the Auto-

mated Clearinghouse (ACH) via an

Internet account established by the

payer and located at http://www.pay.gov

or, alternatively, mailed to the Office

of Finance, Revenue Division, Customs

and Border Protection, using the cur-

rent address posted at Forms.CBP.gov.

Approved HMF refund payments will be

made using the ACH to those payers

who are enrolled in the ACH refund

program; all others will receive HMF

refund payments via mail.

(B) Refund procedure—(1) Processing

order; power of attorney. Generally, a

properly filed refund request will be

processed in the chronological order of

its receipt. A refund request filed on

behalf of an exporter by an agent other

than a freight forwarder must be sup-

ported by a power of attorney or letter

signed by the exporter authorizing the

representation. A refund request filed

by an agent other than a freight for-

warder that lacks a power of attorney

or authorization letter will not be

processed unless one or the other is

submitted. A refund request filed by a

freight forwarder does not require a

power of attorney or authorization let-

ter to be processed; however, if CBP

has not received a power of attorney or

authorization letter for an exporter

covered in a freight forwarder’s refund

request and that exporter has filed a

separate refund request on its own be-

half, that freight forwarder’s entire re-

fund request will be removed from the

chronological processing order and

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511

U.S. Customs and Border Protection, DHS; Treasury § 24.24

processed after the processing of all ex-

porter refund requests is completed.

(2) HMT Payment Report and Report/

Certification. In processing a request for

a refund, CBP will conduct a search of

its records (CBP electronic database

and paper document sources) and

produce for issuance to the exporter (or

its agent, as appropriate) a ‘‘Harbor

Mantenance Tax Payment Report’’

(HMT Payment Report) that lists all

payments reflected in those records for

the entire period the fee was in effect.

CBP will also produce for issuance to

the exporter a ‘‘Harbor Maintenance

Tax Refund Report and Certification’’

(Report/Certification) that lists all

payments supported by paper docu-

mentation, either retained by CBP (rel-

ative to payments made on and after

July 1, 1990) or submitted by the ex-

porter with its refund request (relative

to payments made at any time the fee

was in effect). Where a refund request

was filed on the exporter’s behalf by an

agent other than a freight forwarder, a

power of attorney or authorization let-

ter must be filed with CBP before CBP

will issue these reports. The Report/

Certification sets forth the total

amount of the refund that CBP believes

it owes the exporter for the payments

listed in that report (minus any pre-

vious refunds). Pre-July 1, 1990, pay-

ments listed in the HMT Payment Re-

port for which paper documentation

has not been provided by the exporter

will not be listed in the Report/Certifi-

cation. The exporter has 120 days from

the date the HMT Payment Report and

the Report/Certification are issued (the

120-day period) to sign and return to

CBP the Report/Certification in order

to receive the refund set forth in that

report and/or to submit to CBP a re-

quest for a Revised Report/Certifi-

cation. Where the exporter chooses to

receive the refund set forth in the Re-

port/Certification, the exporter must

sign and return the report to CBP. CBP

will issue the refund upon receipt of

the signed report.

(3) Revised Report/Certification. A re-

quest for a Revised Report/Certifi-

cation must be accompanied by docu-

mentation to support any payments

not listed in the Report/Certification

or corrections to listed payments. See

paragraph (e)(4)(iv)(C) of this section

regarding acceptable documentation. If

an exporter (or its agent, as appro-

priate) both signs and returns to CBP a

Report/Certification and requests a Re-

vised Report/Certification, CBP will

not, when reviewing the request for a

Revised Report/Certification, approve

for refund any corrections to the pay-

ments that were listed in the signed

Report/Certification; CBP will, how-

ever, in that circumstance, consider

approving any additional payments

that were not listed in the signed Re-

port/Certification. If an exporter does

not sign and return to CBP a Report/

Certification, but requests a Revised

Report/Certification, CBP will consider

approving for refund corrections to the

payments listed in the Report/Certifi-

cation and additional payments. Where

the exporter requests a Revised Report/

Certification, CBP will review the doc-

umentation submitted with the re-

quest, make a determination, and,

within 60 days of the request’s receipt,

issue a Revised Report/Certification

that lists all payments approved for re-

fund and the total amount of the re-

fund owed. In order to receive the re-

fund set forth in a Revised Report/Cer-

tification, the exporter must sign and

return it to CBP. CBP will issue the re-

fund upon its receipt of the signed re-

port. An exporter, within the 120-day

period, may submit additional requests

for a Revised Report/Certification, with

appropriate documentation, to cover

any payments not approved for refund

in a Revised Report/Certification pre-

viously issued by CBP.

(4) Protest. For purposes of filing a

protest under 19 U.S.C. 1514 (and 19

CFR part 174), unless issuance of a Re-

vised Report/Certification is pending,

any payments not approved for refund

in a Report/Certification or a Revised

Report/Certification issued by CBP

within the 120-day period will be con-

sidered denied as of the date the period

expires; a protest covering such pay-

ments must be filed within 180 days of

that date. For any payments not ap-

proved for refund in a Revised Report/

Certification issued after expiration of

the 120-day period, a protest may be

filed within 180 days of that report’s

issuance.

(5) Significance of signed Report/Certifi-

cation and Revised Report/Certification. A

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512

19 CFR Ch. I (4–1–11 Edition) § 24.24

Report/Certification or Revised Report/

Certification must be signed by an offi-

cer of the company duly authorized to

bind the company or by an agent (such

as a broker or freight forwarder) rep-

resenting the exporter in seeking a re-

fund under this section. A Report/Cer-

tification or Revised Report/Certifi-

cation signed by the exporter or its

agent and received by CBP constitutes

the exporter’s agreement that the

amount of the refund set forth in the

report is accurate and CBP’s payment

of that refund amount is in full accord

and satisfaction of all payments ap-

proved for refund in the report. The

signed Report/Certification or Revised

Report/Certification also represents

the exporter’s release, waiver, and

abandonment of all claims, excluding

claims for interest, against the Govern-

ment, its officers, agents, and assigns

for costs, attorney fees, expenses, com-

pensatory damages, and exemplary

damages arising out of the payments

approved for refund in the report. When

an agent, including a freight forwarder,

signs a Report/Certification or Revised

Report/ Certification on behalf of an

exporter(s), the agent certifies that it

is acting on the exporter’s behalf and

will use due diligence to forward the

refund to the exporter, and, in the

event the agent does not forward the

refund to the exporter, will notify Cus-

toms and return the refund to CBP

within one year of its receipt of the re-

fund. Upon receipt of the signed Re-

port/Certification or Revised Report/

Certification, CBP releases, waives,

and abandons all claims other than

fraud against the exporter, its officers,

agents, or employees arising out of all

payments approved for refund in the

report.

made prior to July 1, 1990, supporting

documentation is required to obtain a

refund and must be submitted in ac-

cordance with paragraphs (e)(4)(iv)(A)

and/or (B)(3) of this section. For pay-

ments made on and after July 1, 1990,

supporting documentation is not re-

quired to obtain a refund, unless the

exporter seeks to prove corrections of

payments listed in the Report/Certifi-

cation (if the exporter did not sign and

return it to CBP) and/or additional

payments not listed in a Report/Certifi-

cation, in accordance with paragraph

(e)(4)(iv)(B)(3) of this section. The sup-

porting documentation that CBP will

accept as establishing entitlement to a

refund, whether submitted with a re-

fund request or a request for a Revised

Report/Certification, is whichever of

the following documents CBP accepted

with the payment at the time it was

made: a copy of the Export Vessel

Movement Summary Sheet; where an

Automated Summary Monthly Ship-

per’s Export Declaration was filed, a

copy of a letter containing the export-

er’s identification, its employer identi-

fication number (EIN), the Census Bu-

reau reporting symbol, and, the quar-

ter for which the payment was made;

or a copy of a Harbor Maintenance Fee

Quarterly Summary Report, CBP Form

349, for the quarter covering the refund

requested. CBP also will consider other

documentation offered as proof of pay-

ment of the fee, such as cancelled

checks and/or affidavits from exporters

attesting to the fact that all quarterly

harbor maintenance tax payments

made by the exporter were made exclu-

sively for exports, and will accept that

PC150 CFR 2011 19 Vol1 Sec24 24

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