Pub. L. 93-618, tit. II, ch. 5, sec. 287 (as amended)
IMPOSITION OF ADDITIONAL FEE.
SEC. 287. IMPOSITION OF ADDITIONAL FEE.
(a) In addition to any other fee imposed by law, there is hereby imposed a fee on all articles entered, or withdrawn from warehouse, for consumption in the customs territory of the United States during any fiscal year.
(b)(1) The rate of the fee imposed by subsection (a) shall be a uniform ad valorem rate proclaimed by the President that is equal to the lesser of—
(A) 0.15 percent, or
(B) the percentage that is sufficient to provide the funding necessary to—
(i) carry out the provisions of chapters 2 and 3, and
(ii) repay any advances made under section 286(e).
(2) The President shall issue a proclamation setting forth the rate of the fee imposed by subsection (a) by no later than the date that is 15 days before the first date on which a fee is imposed under subsection (a).
(3)(A) For each fiscal year succeeding the first fiscal year in which a fee is imposed under subsection (a), the President shall issue a proclamation adjusting the rate of the fee imposed by subsection (a) during such fiscal year to the ad valorem rate that meets the requirements of paragraph (1) for such fiscal year.
(B) Any proclamation issued under subparagraph (A) for a fiscal year shall be issued at least 30 days before the beginning of such fiscal year.
(c)(1) Except as otherwise provided in this subsection, duty-free treatment provided with respect to any article under any other provision of law shall not prevent the imposition of a fee with respect to such article by subsection (a).
(2) No fee shall be imposed by subsection (a) with respect to—
(A) any article (other than an article provided for in item 870.40, 870.45, 870.50, 870.55, or 870.60 of the Tariff Schedules of the United States) that is treated as duty-free under schedule 8 of the Tariff Schedules of the United States, or
(B) any article which has a value of less than $1,000.
[19 U.S.C. 2397]
- Cross-references to the US Code
- 19 U.S.C. 2397
- Public laws referenced
- 100-418