| Title: | FOREIGN TRADE ZONE AND HARBOR MAINTENACE FEE PROCEDURE |
|---|---|
| Date: | 2004-09-28 |
| To: | abi |
| Links: | previous, next |
TO: ALL ABI BROKERS
FROM: TONY CASUCCI
SUBJECT: THE PROPER PROCEDURE REGARDING FOREIGN TRADE ZONES AND THE
PAYMENT OF HARBOR MAINTENANCE FEES.
DATE: 09/27/2004
THE HARBOR MAINTENANCE FEE (HMF) FOR MERCHANDISE ENTERED INTO A FOREIGN
TRADE ZONE (FTZ) IS REQUIRED BY REGULATIONS TO BE PAID QUARTERLY WHEN
THE MERCHANDISE IS ENTERED INTO THE ZONE ON A CF214 (ZONE ENTRY).
THE OFFICE OF FIELD OPERATIONS HAS DISCOVERED THAT MOST OF THE
MANUFACTURING ZONES ARE CORRECTLY PAYING THE HMF (CLASS CODE 501)
ON A QUARTERLY BASIS. HOWEVER OTHER ZONES ARE NOT CONSISTENTLY PAYING
THE HMF FEE ON A QUARTERLY BASIS.
SOME OF THE IMPORTERS WITH MERCHANDISE IN FOREIGN TRADE ZONES ARE
DECLARING AND PAYING THE HMF FEE AT THE TIME THE MERCHANDISE IS
WITHDRAWN FROM THE ZONE FOR CONSUMPTION (ENTRY TYPE 06). THIS IS
INCORRECT. THE ACTUAL HARBOR MAINTENANCE FEE FOR FTZ MERCHANDISE SHOULD
BE PAID WHEN THE MERCHANDISE IS ENTERED INTO THE ZONE (CF214) AND NOT
WHEN THE MERCHANDISE IS WITHDRAWN FROM THE ZONE FOR CONSUMPTION
(ENTRY TYPE 06).
ACS WILL BE MODIFYING THE SYSTEM IN THE NEAR FUTURE TO REJECT HMF FEES
(CLASS CODE 501) FOR FOREIGN TRADE ZONE CONSUMPTION SUMMARIES (ENTRY
TYPE 06). WHEN THE SYSTEM CHANGES ARE COMPLETED, A NEW ERROR MESSAGE
'89Z - HMF NOT REQUIRED FOR FTZ' WILL BE RETURNED TO THE FILER IF THE
HMF FEE (CLASS CODE 501) IS SUBMITTED ON AN ENTRY TYPE '06' CLAIM.
THIS MESSAGE IS BEING SENT TO THE TRADE AS A REMINDER ON THE PROPER
PROCEDURE REGARDING THE PAYING OF THE HARBOR MAINTENACE FEE ASSOCIATED
WITH A FOREIGN TRADE ZONE CLAIM. HMF FEES SHOULD BE PAID ON A QUARTERLY
BASIS WHEN THE MERCHANDISE IS BEING ENTERED INTO THE ZONE (CF214) AND
NOT WHEN THE MERCHANDISE IS BEING WITHDRAWN FOR CONSUMPTION (ENTRY TYPE
06).
QUESTIONS RELATED TO FOREIGN TRADE ZONE ISSUES CAN BE DIRECTED TO THE
OFFICE OF FIELD OPERATIONS ATTENTION JUNE PERGOLA AT 202-344-2052.
QUESTIONS RELATING TO HARBOR MAINTENACE FEE ISSUES CAN BE DIRECTED TO
THE OFFICE OF FIELD OPERATIONS ATTENTION SHERRI LEE HOFFMAN AT
202-344-2684.
SYSTEM QUESTIONS REGARDING THIS MESSAGE CAN BE DIRECTED TO YOUR LOCAL
CLIENT REPRESENTATIVE.