[Federal Register Volume 64, Number 51 (Wednesday, March 17, 1999)]
[Proposed Rules]
[Pages 13141-13142]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-6468]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

19 CFR Part 24

RIN 1515-AC40


Expanded Methods of Payment of Duties, Taxes, Interest and Fees

AGENCY: Customs Service, Department of the Treasury.

ACTION: Notice of proposed rulemaking.

-----------------------------------------------------------------------

SUMMARY: This document proposes to amend the Customs Regulations to 
expand the number of ways that Customs will accept payment of duties, 
taxes, fees, interest and other charges. Currently, the regulations 
allow payment by credit or charge cards that have been authorized by 
the Commissioner of Customs only at designated locations, and then only 
by non-commercial entities. In this document, Customs is proposing to 
allow payment by any electronic technology or charge cards (debit cards 
or credit cards) that are authorized by the Commissioner of Customs and 
to remove the limitation that these methods of payment may only be used 
by non-commercial entities. These changes, if adopted, will assist 
Customs in improving customer service and financial management.

DATE: Comments must be received on or before May 17, 1999.

ADDRESS: Written comments may be submitted to and comments submitted 
may be inspected at the Regulations Branch, Office of Regulations and 
Rulings, U.S. Customs Service, 1300 Pennsylvania Avenue NW., Third 
Floor, Washington, DC 20229.

FOR FURTHER INFORMATION CONTACT: Elizabeth Dichysyn, Accounting 
Services Division, U.S. Customs Service, 317-298-1200, extension 1339.

SUPPLEMENTARY INFORMATION:

Background

    Section 24.1(a)(7) of the current Customs Regulations (19 CFR 
24.1(a)(7)) provides for the use of credit or charge cards that have 
been authorized by the Commissioner of Customs for the payment of 
duties, taxes and/or other charges at Customs service locations for 
non-commercial entries, subject to ultimate collection from the credit 
card company. Payment by this manner is currently limited to non-
commercial entries. Persons paying by charge or credit card remain 
liable for all such charges until paid.
    This proposed regulation would extend this privilege to commercial 
entries and allow payment through the use of electronic technology or 
by the use of credit cards (either debit cards or credit cards) 
authorized by the Commissioner of Customs. These changes will assist 
Customs in improving customer service and financial management. The 
proposal affords Customs customers the broadest range of payment 
options.
    Also, Customs proposes to revise the heading and text of both 
introductory paragraph (a) and paragraph (a)(1) to include the terms 
``fees'' and ``interest'' to reflect that the proposed payment methods 
may be used to pay fees assessed pursuant to 19 U.S.C. 58a through 58c 
and to pay fees and interest pursuant to 19 U.S.C. 1505, as amended by 
section 642 of the North American Free Trade Agreement Implementation 
Act.

Comments

    Before adopting this proposal, consideration will be given to any 
written comments timely submitted to Customs. Comments submitted will 
be available for public inspection in accordance with the Freedom of 
Information Act (5 U.S.C. 552), Sec. 1.4, Treasury Department 
Regulations (31 CFR 1.4), and Sec. 103.11(b), Customs Regulations (19 
CFR 103.11(b)), on regular business days between the hours of 9:00 a.m. 
and 4:30 p.m. at the Regulations Branch, Office of Regulations and 
Rulings, U.S. Customs Service, 1300 Pennsylvania Avenue NW., Third 
Floor, Washington, DC 20229.

Regulatory Flexibility Act

    Because this proposal expands the options available for payments 
due to Customs and facilitates the public payment process, it is 
certified that the amendment will not have a significant economic 
impact on a substantial number of small entities. Accordingly, the 
proposed amendment is not subject to the regulatory analysis or other 
requirements of 5 U.S.C. 603 or 604.

Executive Order 12866

    This document does not meet the criteria for a significant 
regulatory action under Executive Order (E.O.) 12866.

Drafting Information

    The principal author of this document was Janet L. Johnson, 
Regulations Branch. However, personnel from other offices participated 
in its development.

List of Subjects in 19 CFR Part 24

    Accounting, Claims, Fees, Financial and accounting procedures, 
Imports, Taxes.

[[Page 13142]]

Proposed Amendments to the Regulations

    It is proposed to amend part 24, Customs Regulations (19 CFR part 
24), as set forth below.

PART 24--CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE

    1. The general authority citation for part 24 and the relevant 
specific authority for Sec. 24.1 would continue to read as follows:

    Authority: 5 U.S.C. 301; 19 U.S.C. 58a-58c, 66, 1202 (General 
Note 20, Harmonized Tariff Schedule of the United States), 1450, 
1624; 31 U.S.C. 9701. Sec. 24.1 also issued under 19 U.S.C. 197, 
198, 1648;
* * * * *
    2. It is proposed to amend Sec. 24.1 by revising the heading, 
paragraph (a), introductory text, and paragraph (a)(7) to read as 
follows:


Sec. 24.1  Collection of Customs duties, taxes, fees, interest and 
other charges.

    (a) Except as provided in paragraph (b) of this section, the 
following procedure applies to the collection of Customs duties, taxes, 
fees, interest and other charges (see Secs. 111.29(b) and 141.1(b) of 
this chapter):
* * * * *
    (7) Wherever authorized by the Commissioner of Customs, transfer of 
funds through electronic technology or use of charge cards (either 
debit cards or credit cards) authorized by the Commissioner of Customs 
may be used for payment of duties, taxes, fees, interest and/or other 
charges to Customs. Persons using these methods to make payment to 
Customs remain liable for the amounts transferred or charged until 
Customs receives payment. Payment by these methods is subject to 
ultimate collection from the financial institution or charge card 
company. Information about authorized methods of payment at specific 
Customs locations may be obtained from Customs officers.
* * * * *
Raymond W. Kelly,
Commissioner of Customs.

    Approved: February 16, 1999.
Dennis M. O'Connell,
Acting Deputy Assistant Secretary of the Treasury.
[FR Doc. 99-6468 Filed 3-16-99; 8:45 am]
BILLING CODE 4820-02-P