U.S. Customs Service: Limitations in Collecting Harbor Maintenance Fees
GGD-92-25
Published: Dec 23, 1991. Publicly Released: Jan 24, 1992.
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Highlights
Pursuant to a congressional request, GAO reviewed the Customs Service's efforts to collect the harbor maintenance fee (HMF) for use of harbors and ports.
Recommendations
Matter for Congressional Consideration
| Matter | Status | Comments |
|---|---|---|
| To permit Customs, the Corps, and Census to be reimbursed for costs directly associated with collecting HMF, Congress should amend the Water Resources and Development Act, as proposed in H.R. 2589, with one change. Congress should change H.R. 2589 to require a justification of costs before expenses are reimbursed. |
Closed – Implemented
|
The Customs Modernization Act (P.L. 103-182) authorizes Customs, the Corps, and Census to seek reimbursement for costs associated with collecting the HMF. The act does not require a justification of costs before expenses are reimbursed. It does not appear that agencies will be required to submit justification before expenses are reimbursed. |
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Topics
Collection proceduresCost analysisCustoms administrationHarborsImportingInternal controlsMaintenance costsPaymentsProposed legislationUser fees