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Code · CFR · Title 19 — Customs Duties · Part 24 — Customs Financial and Accounting Procedure · § 24.21

§ 24.21. Administrative overhead charges.

466 words·~2 min read·/us/cfr/t19/s§ 24.21·

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(a)Reimbursable and overtime services. An additional charge for administrative overhead costs shall be collected from parties-in-interest who are required to reimburse Customs for compensation and/or expenses of Customs officers performing reimbursable and overtime services for the benefit of such parties under §§ 24.17 and 24.16, respectively, of this part. The cost of the charge for administrative overhead shall be 15 percent of the compensation and/or expenses of the Customs officers performing the service.
(b)Other services. An additional charge for administrative overhead costs shall be collected from parties-in-interest who are required to reimburse Customs for compensation and/or expenses of Customs officers performing various services for the benefit of such parties. The cost of the charge for administrative overhead shall be 15 percent of the compensation and/or expenses of the Customs officers performing the service. The fees, whether billed or not, include, but are not limited to:
(1)Navigation fees for vessel services in § 4.98;
(2)\[Reserved\]
(3)Fee to establish container stations in § 19.40;
(4)Fee for furnishing the names and addresses of importers of merchandise appearing to infringe a registered patent in § 24.12(a)(3);
(5)Charge for storing merchandise in a Government-owned or rented building in § 24.12(c);
(6)Charge for the sale of in-bond and in-transit seals in § 24.13(f);
(7)Charge for the sale of Customs forms in § 24.14(b);
(8)Charge for preclearing aircraft in a foreign country in § 24.18;
(9)Fee for issuing a customhouse broker's license in § 111.12(a);
(10)Fee for designating a carrier or freight forwarder as a carrier of Customs bonded merchandise in § 112.12(a);
(11)Fee for issuing a Customs bonded cartman's license in § 112.22(a)(2);
(12)Fee for recording of trademarks in § 133.3;
(13)Fee for renewing, or recording a change in name of owner, or of ownership of, a trademark in §§ 133.5(d), 133.6(b), 133.7(a)(3);
(14)Fee for recording of trade name in § 133.13(b);
(15)Fee for recording a copyright in § 133.33(b); and
(16)Fee for renewing, or recording a change in name of owner, or of ownership of, a copyright in §§ 133.35(b)(2), 133.36(b), 133.37(a)(3);
(c)No administrative overhead charge. No additional charge for administrative overhead costs discussed in paragraphs
(a)and
(b)of this section shall be collected if
(1)imposition of such charge is precluded by law;
(2)there is a formal accounting system for determining administrative overhead for a service, in which case that system shall be used for determining the cost of the charge for administrative overhead; or
(3)the charge for administrative overhead for a service is specifically provided for elsewhere in this chapter. \[T.D. 84-231, 49 FR 46122, Nov. 23, 1984, as amended by T.D. 95-99, 60 FR 62733, Dec. 7, 1995; T.D. 99-64, 64 FR 43266, Aug. 10, 1999\]
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§ 24.21
Administrative overhead charges.
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