[Federal Register Volume 90, Number 157 (Monday, August 18, 2025)]
[Rules and Regulations]
[Pages 40042-40044]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-15647]


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DEPARTMENT OF HOMELAND SECURITY

U.S. Customs and Border Protection

19 CFR Parts 24 and 128

[CBP Dec. 25-11]


Updated Mailing Address for the Office of Finance, Revenue 
Division

AGENCY: U.S. Customs and Border Protection, Department of Homeland 
Security.

ACTION: Final rule; technical amendments.

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SUMMARY: This final rule amends the U.S. Customs and Border Protection 
(CBP) regulations to update the address of the Office of Finance, 
Revenue Division. Additionally, this final rule amends the CBP 
regulations to reflect the restructuring of the Office of Finance, 
Revenue Division. All correspondence directed to the CBP Office of 
Finance, Revenue Division, should be sent to the new address.

DATES: The final rule is effective August 18, 2025.

FOR FURTHER INFORMATION CONTACT: Shandy Plicka, Management and Program 
Analyst, Revenue Division, Office of Finance, (317) 298-1717, 
[email protected].

SUPPLEMENTARY INFORMATION:

I. Background

    On May 13, 2024, U.S. Customs and Border Protection (CBP) Office of 
Finance, Revenue Division, relocated its physical office to 8899 E 56th 
Street, Indianapolis, IN 46249. As a result, this final rule amends 
part 24 (Customs Financial and Accounting Procedure) and part 128 
(Express Consignments) of title 19 of the Code of Federal Regulations 
(CFR) to reflect this change in mailing address. The Office of Finance, 
Revenue Division's address is provided to the public to allow for: the 
receipt of express consignment carrier applications; the freezing of 
importer identification (ID) requests; and the mailing of automated 
clearinghouse enrollments to the Office of Finance, Revenue Division. 
In addition to the change in mailing address, this document updates 
references to CBP's National Finance Center and the Office of 
Administration to reflect internal restructuring. The telephone numbers 
for the Office of Finance, Revenue Division, remain unchanged.

II. Discussion of Changes to Parts 24 and 128

    CBP is making the following changes within 19 CFR parts 24 and 128 
to reflect the address change of the Office of Finance, Revenue 
Division, and changes to the internal organizational structure of the 
agency:
     In Sec.  24.3a(c)(1), CBP is removing the phrase ``the 
CBP's Revenue Division, Office of Administration'' and adding in its 
place ``CBP's Revenue Division.''
     In Sec.  24.5(f), CBP is removing the phrase ``the 
National Finance Center, U.S. Customs and Border Protection, Office of 
Administration, Revenue Division, 6650 Telecom Drive, Suite 100, 
Indianapolis, IN 46278, Attn: Freeze Program'' and adding in its place 
``U.S. Customs and Border Protection, Revenue Division, Attn: Freeze 
Program, 8899 E 56th Street, Indianapolis, IN 46249.'' Additionally, in 
Sec.  24.5(f), CBP is replacing ``Customs'' with ``CBP'' where 
appropriate to reflect the renaming of the U.S. Customs Service to U.S. 
Customs and Border Protection on March 31, 2007 (see Homeland Security 
Act of 2002, Public Law 107-296; 72 FR 20131, dated April 23, 2007).
     In Sec.  24.22(c)(3) and (e)(2), CBP is removing the 
phrase ``U.S. Customs and Border Protection, Attn: DTOPS Program 
Administrator, 6650 Telecom Drive, Suite 100, Indianapolis, IN 46278'' 
and adding in its place ``U.S. Customs and Border Protection, Revenue 
Division, Attn: DTOPS Program Administrator, 8899 E 56th Street, 
Indianapolis, IN 46249.''
     In Sec.  24.22(i), CBP is removing the phrase ``6650 
Telecom Drive, Suite 100, Indianapolis, IN 46278'' and adding in its 
place ``8899 E 56th Street, Indianapolis, IN 46249.'' Additionally, CBP 
is removing the phrase ``Office of Administration,'' to reflect 
internal structuring changes.

[[Page 40043]]

     In Sec.  24.23(b)(4)(iii)(A) and (b)(4)(iii)(C)(1), CBP is 
removing the phrase ``Customs and Border Protection, Revenue Division/
Attention: Reimbursables, 6650 Telecom Drive, Suite 100, Indianapolis, 
Indiana 46278'' and adding in its place ``U.S. Customs and Border 
Protection, Revenue Division, Attn: Reimbursables, 8899 E 56th Street, 
Indianapolis, IN 46249.''
     In Sec.  24.24(c)(8)(i), (e)(1)(ii), (e)(2)(iii), 
(e)(3)(ii), (e)(4)(iii), and (e)(4)(iv)(A), CBP is removing the phrase 
``Office of Administration, Revenue Division, Customs and Border 
Protection, using the current address posted at Forms.CBP.gov'' and 
adding in its place ``U.S. Customs and Border Protection, Office of 
Finance, Revenue Division, 8899 E 56th Street, Indianapolis, IN 
46249.''
     In Sec.  24.24(g), CBP is removing the phrase ``at the 
current address posted at Forms.CBP.gov'' and adding in its place ``at 
U.S. Customs and Border Protection, Office of Finance, Revenue 
Division, 8899 E 56th Street, Indianapolis, IN 46249.''
     In Sec.  24.26(b), CBP is removing the phrase ``the 
National Finance Center, U.S. Customs and Border Protection, Office of 
Administration, Revenue Division, 6650 Telecom Drive, Suite 100, 
Indianapolis, IN 46278'' and adding in its place ``U.S. Customs and 
Border Protection, Revenue Division, 8899 E 56th Street, Indianapolis, 
IN 46249.'' Additionally, CBP is removing the phrase ``facsimile 
number'' and adding in its place ``email address'' to correct a 
discrepancy with the approved information collection.
     In Sec.  128.11(b)(7)(iv), CBP is removing the phrase 
``Customs and Border Protection, Revenue Division/Attention: 
Reimbursables, 6650 Telecom Drive, Suite 100, Indianapolis, Indiana 
46278'' and adding in its place ``U.S. Customs and Border Protection, 
Revenue Division, Attn: Reimbursables, 8899 E 56th Street, 
Indianapolis, IN 46249.''

III. Statutory and Regulatory Requirements

A. Inapplicability of Notice and Delayed Effective Date

    The Administrative Procedure Act (APA) requirements in 5 U.S.C. 553 
govern agency rulemaking procedures. Section 553(b) of the APA 
generally requires notice and public comment before issuance of a final 
rule. In addition, section 553(d) of the APA requires that a final rule 
have a 30-day delayed effective date. The APA, however, provides 
exceptions from the prior notice and the public comment and the delayed 
effective date requirements, for rules of ``agency organization, 
procedure, and practice.'' 5 U.S.C. 553(b)(A). Because these amendments 
are technical, non-substantive changes, which are necessary to ensure 
the accuracy and clarity of the CFR and do not alter any substantive 
regulatory requirements, this rule is exempted from the notice-and-
comment requirements of the APA.
    Additionally, the APA provides exceptions from the notice-and-
comment requirements when an agency for good cause finds that such 
procedures are ``impracticable, unnecessary, or contrary to the public 
interest.'' See 5 U.S.C. 553(b)(3)(B), (d)(3). In this case, CBP finds 
that good cause exists for dispensing with prior notice and public 
comment procedure as unnecessary, as required in 5 U.S.C. 553(b)(3)(B), 
because the amendments to the regulations are merely technical, 
removing outdated provisions and making non-substantive administrative 
changes reflecting current practice. For the same reasons, CBP finds 
that good cause exists for dispensing with the requirement for a 
delayed effective date as required in 5 U.S.C. 553(d)(3).

B. Signing Authority

    In accordance with Treasury Order 100-20, the Secretary of the 
Treasury delegated to the Secretary of Homeland Security the authority 
related to the customs revenue functions vested in the Secretary of the 
Treasury as set forth in 6 U.S.C. 212 and 215, subject to certain 
exceptions. This regulation is being issued in accordance with DHS 
Directive 07010.3, Revision 03.2, which delegates to the Commissioner 
of CBP the authority to prescribe and sign regulations related to 
customs revenue functions.
    Rodney S. Scott, Commissioner, having reviewed and approved this 
document, has delegated the authority to electronically sign this 
document to the Director (or Acting Director, if applicable) of the 
Regulations and Disclosure Law Division of CBP, for purposes of 
publication in the Federal Register.

List of Subjects

19 CFR Part 24

    Accounting, Claims, Exports, Freight, Harbors, Reporting and 
recordkeeping requirements, Taxes.

19 CFR Part 128

    Administrative practice and procedure, Freight, Reporting and 
recordkeeping requirements.

Amendments to the CBP Regulations

    For the reasons set forth above, parts 24 and 128 of title 19 of 
the Code of Federal Regulations (19 CFR part 24 and 128) are amended as 
set forth below:

PART 24--CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE

0
1. The general and specific authority citations for part 24 continue to 
read as follows:

    Authority: 5 U.S.C. 301; 19 U.S.C. 58a-58c, 66, 1202 (General 
Note 3(i), Harmonized Tariff Schedule of the United States), 1505, 
1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 3717, 9701; Pub. L. 107-
296, 116 Stat. 2135 (6 U.S.C. 1 et seq.).
* * * * *
     Section 24.22 also issued under Sec. 892, Pub. L. 108-357, 118 
Stat. 1418 (19 U.S.C. 58c); Sec. 32201, Pub. L. 114-94, 129 Stat. 
1312 (19 U.S.C. 58c); Pub. L. 115-271, 132 Stat. 3895 (19 U.S.C. 
58c).
    Section 24.23 also issued under 19 U.S.C. 4531; Sec. 892, Pub. 
L. 108-357, 118 Stat. 1418 (19 U.S.C. 58c); Sec. 32201, Pub. L. 114-
94, 129 Stat. 1312 (19 U.S.C. 58c); Pub. L. 115-271, 132 Stat. 3895 
(19 U.S.C. 58c).
* * * * *


Sec.  24.3a  [Amended]

0
2. Amend Sec.  24.3a, in paragraph (c)(1), in the second sentence, by 
removing the phrase ``the CBP's Revenue Division, Office of 
Administration'' and adding in its place ``CBP's Revenue Division''.


Sec.  24.5  [Amended]

0
3. Amend Sec.  24.5 by revising paragraph (f) to read as follows:


Sec.  24.5  Filing identification number.

* * * * *
    (f) ``Freezing'' importer identification information. Those 
importers identifying customs transactions through the procedure 
specified in paragraph (d) of this section and desiring to ensure that 
they receive such customs transaction notifications as may be issued 
may request CBP to ``freeze'' the name and address information, 
regardless of what is shown on the CBP Form 5106 or request for 
services, by designating the name and title/position of the individual 
in their company authorized to effect name/address changes to the 
Importer's Record Number (IRN) identification information, and 
specifying the IRNs and suffixes to be frozen and the mailing address 
and/or physical location address of the company where CBP notifications 
are to be directed. The request must be made in a separate writing on 
letterhead paper signed by the importer of record or the importer of 
record's agent, whose name and title are clearly indicated. 
Participation in the

[[Page 40044]]

``Freeze'' Program is voluntary. Requests to participate should be sent 
to: U.S. Customs and Border Protection, Revenue Division, Attn: Freeze 
Program, 8899 E 56th Street, Indianapolis, IN 46249.

0
4. Amend Sec.  24.22 by:
0
a. Revising the fourth sentence of paragraph (c)(3);
0
b. Revising the last sentence of paragraph (e)(2); and
0
c. Amend the first sentence of the introductory text of paragraph (i) 
by removing the phrase ``6650 Telecom Drive, Suite 100, Indianapolis, 
IN 46278'' and adding in its place ``8899 E 56th Street, Indianapolis, 
IN 46249''; and amend the fourth sentence of the introductory text of 
paragraph (i) by removing the phrase ``Office of Administration,''.
    The revisions read as follows:


Sec.  24.22  Fees for certain services.

* * * * *
    (c) * * *
    (3) Prepayment. * * * Alternatively, prepayment may be sent by mail 
with credit card information, check, or money order made payable to 
U.S. Customs and Border Protection, along with a completed CBP Form 
339C (Annual User Fee Decal Request--Commercial Vehicle) for each 
commercial truck to the following address: U.S. Customs and Border 
Protection, Revenue Division, Attn: DTOPS Program Administrator, 8899 E 
56th Street, Indianapolis, IN 46249. * * *
* * * * *
    (e) * * *
    (2) Prepayment. * * * Alternatively, prepayment may be sent by mail 
with credit card information, check, or money order made payable to 
U.S. Customs and Border Protection, along with a properly completed CBP 
Form 339V (Annual User Fee Decal Request--Vessels) or CBP Form 339A 
(Annual User Fee Decal Request--Aircraft), to the following address: 
U.S. Customs and Border Protection, Revenue Division, Attn: DTOPS 
Program Administrator, 8899 E 56th Street, Indianapolis, IN 46249.
* * * * *

0
5. Amend Sec.  24.23 by revising paragraphs (b)(4)(iii)(A) and 
(b)(4)(iii)(C)(1) to read as follows:


Sec.  24.23  Fees for processing merchandise.

* * * * *
    (b) * * *
    (4) * * *
    (iii) * * *
    (A) The quarterly payment must conform to the requirements of Sec.  
24.1 of this part, must be submitted electronically via Fedwire or 
pay.gov, or mailed to U.S. Customs and Border Protection, Revenue 
Division, Attn: Reimbursables, 8899 E 56th Street, Indianapolis, IN 
46249, and must be received by CBP no later than the last day of the 
month that follows the close of the calendar quarter to which the 
payment relates.
* * * * *
    (C) * * *
    (1) In the case of an overpayment, the carrier or operator may 
request a refund by writing to U.S. Customs and Border Protection, 
Revenue Division, Attn: Reimbursables, 8899 E 56th Street, 
Indianapolis, IN 46249. The refund request must specify the grounds for 
the refund and must be received by CBP within one year of the date the 
fee for which the refund is sought was paid to CBP; and
* * * * *


Sec.  24.24  [Amended]

0
6. In Sec.  24.24:
0
a. Amend the third sentence of paragraph (c)(8)(i), the last sentence 
of paragraph (e)(1)(ii), the second sentence of (e)(2)(iii), the last 
sentence of paragraph (e)(3)(ii), the second sentence of paragraph 
(e)(4)(iii), and the fifth sentence of paragraph (e)(4)(iv)(A) by 
removing the text ``the Office of Administration, Revenue Division, 
Customs and Border Protection, using the current address posted at 
Forms.CBP.gov'' and replacing with ``U.S. Customs and Border 
Protection, Office of Finance, Revenue Division, 8899 E 56th Street, 
Indianapolis, IN 46249''.
0
b. Amend the third sentence of paragraph (g) by removing the text ``at 
the current address posted at Forms.CBP.gov'' and replacing with ``at 
U.S. Customs and Border Protection, Office of Finance, Revenue 
Division, 8899 E 56th Street, Indianapolis, IN 46249''.

0
7. Amend Sec.  24.26 by revising paragraph (b) to read as follows:


Sec.  24.26  Automated Clearinghouse credit.

* * * * *
    (b) Enrollment procedure. A payer interested in enrolling in the 
ACH credit program must indicate such interest by providing the 
following information to U.S. Customs and Border Protection, Revenue 
Division, 8899 E 56th Street, Indianapolis, IN 46249: Payer name and 
address; payer contact name(s); payer telephone number(s) and email 
address; payer identification number (importer number or Social 
Security number or CBP assigned number); and 3-digit filer code.
* * * * *

PART 128--EXPRESS CONSIGNMENTS

0
8. The authority citation for part 128 continues to read as follows:

    Authority: 19 U.S.C. 58c, 66, 1202 (General Note 3(i), 
Harmonized Tariff Schedule of the United States), 1321, 1484, 1498, 
1551, 1555, 1556, 1565, 1624.

0
9. Amend Sec.  128.11 by revising paragraph (b)(7)(iv) to read as 
follows:


Sec.  128.11  Express consignment carrier application process.

* * * * *
    (b) * * *
    (7) * * *
    (iv) If the entity is an express consignment carrier facility, 
provide to U.S. Customs and Border Protection, Revenue Division, Attn: 
Reimbursables, 8899 E 56th Street, Indianapolis, IN 46249, at the 
beginning of each calendar quarter, a list of all carriers or operators 
currently using the facility and notify that office whenever a new 
carrier or operator begins to use the facility or whenever a carrier or 
operator ceases to use the facility.
* * * * *

Robert F. Altneu,
Director, Regulations & Disclosure Law Division Regulations & Rulings, 
Office of Trade U.S. Customs and Border Protection.
[FR Doc. 2025-15647 Filed 8-15-25; 8:45 am]
BILLING CODE 9111-14-P