[Federal Register: May 1, 1998 (Volume 63, Number 84)]
[Notices]               
[Page 24209]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr01my98-138]


[[Page 24209]]

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DEPARTMENT OF THE TREASURY

Customs Service

 
Harbor Maintenance Fee No Longer To Be Collected on Cargo Loaded 
for Export

AGENCY: U.S. Customs Service, Department of the Treasury.

ACTION: General notice.

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SUMMARY: This document announces that as of April 25, 1998, Customs 
will no longer be collecting the Harbor Maintenance Fee for cargo 
loaded on board a vessel for export at a port subject to the Harbor 
Maintenance Fee. Further, this document announces that protest 
procedures are inapplicable to refund claims for export-related Harbor 
Maintenance Fees.

EFFECTIVE DATE: April 25, 1998.

FOR FURTHER INFORMATION CONTACT:
Patricia Barbare, Operations Management Specialist, Budget Division, 
(202) 927-0034.

SUPPLEMENTARY INFORMATION: 

Background

    The Harbor maintenance Fee was created by the Water Resources 
Development Act of 1986 (26 U.S.C. 4461 et seq.) (the Act) and is 
implemented by Sec. 24.24 of the Customs Regulations (19 CFR 24.24). 
The fee, pursuant to the Act and as implemented by the regulations was 
to be assessed on port use associated with imports, exports, and 
movements of cargo and passengers between identified ports and paid to 
the U.S. Customs Service.
    On March 31, 1998, the Supreme Curt in United States, Petitioner v. 
United States Shoe Corporation ______US______, No. 97-372 declared that 
the Harbor Maintenance Fee is unconstitutional as applied to exports. 
Consequently, as of April 25, 1998, the United States Customs Service 
will no longer be collecting the Harbor Maintenance Fee for port use 
associated with exports.
    The Supreme Court also affirmed the decision of the lower courts 
that protest procedures are inapplicable to refund claims for export-
related Harbor Maintenance Fees. The public is hereby advised that the 
Customs Service will not decide or respond to any protest alleging that 
the export-related Harbor Maintenance Fees are prohibited by the Export 
Clause of the United States Constitution. Any person who previously 
received correspondence from Customs concerning any such protests 
should disregard such correspondence and will not receive further 
communications regarding such protests.
    Pursuant to a court order issued by the United States Court of 
International Trade in the case United States Shoe Corp. v. The United 
States (Court No. 94-11-0068), dated April 6, 1998, the government will 
design a claim form for refund claims and the claim form process will 
apply to all claims filed within the 2-year statute of limitations 
applicable to 28 U.S.C. Sec. 1581(i) cases.

    Dated: April 28, 1998.
Samuel H. Banks,
Acting Commissioner of Customs.
[FR Doc. 98-11644 Filed 4-30-98; 8:45 am]
BILLING CODE 4820-02-P