| Title: | HMF EXPORT COLLECTIONS II |
|---|---|
| Date: | 1996-07-30 |
| To: | abi |
| Links: | previous, next |
TO : ALL ABI BROKERS.
FROM : JOHN ZZ-PIERCE
SUBJECT : HMF EXPORT COLLECTIONS II
DATE : 07/30/96
COLLECTION OF THE HARBOR MAINTENANCE FEE ON EXPORTS:
POLICY GUIDANCE
______________________________________________________________________
THIS NOTICE SUPERSEDES, AND TO THE EXTENT THAT IT CONFLICTS WITH
THE PRIOR NOTICE, CORRECTS, THE NOTICE OF THE SAME TITLE DATED
DECEMBER 11, 1995 (ADMINISTRATIVE MESSAGE #6345011).
______________________________________________________________________
ON OCTOBER 25, 1995, A THREE-JUDGE PANEL OF THE UNITED STATES
COURT OF INTERNATIONAL TRADE RULED THAT COLLECTION OF THE HARBOR
MAINTENANCE FEE ON EXPORTS BY THE U.S. CUSTOMS SERVICE IS
UNCONSTITUTIONAL. THE COURT ISSUED A JUDGEMENT ON DECEMBER 4,
1995, ENJOINING THE CUSTOMS SERVICE FROM COLLECTING THE FEE, AND
AWARDING A MONEY JUDGEMENT TO THE PLAINTIFF.
THE GOVERNMENT MOVED FOR A STAY OF JUDGEMENT, AND THAT MOTION WAS
GRANTED. AS A RESULT OF THESE ACTIONS, THE CUSTOMS SERVICE WILL
CONTINUE TO COLLECT THE HARBOR MAINTENANCE FEE ON EXPORTS, AND TO
ACCEPT PROTESTS ON THE CONSTITUTIONALITY OF THE FEE. IN GENERAL,
ACTION ON PROTESTS WILL BE STAYED UNTIL FURTHER NOTICE.
REQUESTS FOR REFUNDS ALLEGING THAT THE FEE IS UNCONSTITUTIONAL
ARE NOT BEING ACCEPTED, AS THE PROPER PROCEDURE FOR RAISING THIS
ISSUE IS THROUGH THE PROTEST PROCESS. REJECTIONS OF REFUND
REQUESTS WHICH ALLEGE THAT THE FEE IS UNCONSTITUTIONAL MAY NOT BE
PROTESTED.
COLLECTION OF THE FEE WILL CONTINUE UNTIL ALL APPEALS ARE EXHAUSTED.
THOMAS E. DIAFORLI, DIRECTOR
ACCOUNTING SERVICES DIVISION