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48 Cust. B. 1 (2014)

handle is hein.usfed/cusbul0080 and id is 1 raw text is: U.S. Customs and Border Protection
CUSTOMS BROKERS USER FEE PAYMENT FOR 2014
AGENCY: U.S. Customs and Border Protection, Department of
Homeland Security
ACTION: General notice.
SUMMARY: This document provides notice to customs brokers that
the annual fee of $138 that is assessed for each permit held by a
broker, whether it may be an individual, partnership, association, or
corporation, is due by February 21, 2014. U.S. Customs and Border
Protection announces this date of payment for 2014 in accordance
with the Tax Reform Act of 1986.
DATES: Payment of the 2014 Customs Broker User Fee is due
February 21, 2014.
FOR   FURTHER      INFORMATION      CONTACT: Craig Briess,
Broker Management Branch, Office of International Trade, (202)
863-6083.
SUPPLEMENTARY INFORMATION:
CBP Dec. 07-01 amended section 111.96 of title 19 of the Code of
Federal Regulations (19 CFR 111.96(c)) pursuant to the amendment
of section 13031 of the Consolidated Omnibus Budget Reconciliation
Act (COBRA) of 1985 (19 U.S.C. 58c) by section 892 of the American
Jobs Creation Act of 2004, to establish that effective April 1, 2007, an
annual user fee of $138 is to be assessed for each customs broker
permit and national permit held by an individual, partnership, asso-
ciation, or corporation. U.S. Customs and Border Protection (CBP)
regulations provide that this fee is payable for each calendar year in
each broker district where the broker was issued a permit to do
business by the due date which is published in the Federal Register
annually. See 19 CFR 24.22(h) and (i)(9). Broker districts are defined
in the General Notice entitled, Geographical Boundaries of Customs
Brokerage, Cartage and Lighterage Districts published in the Fed-
eral Register on September 27, 1995 (60 FR 49971).
Section 1893 of the Tax Reform Act of 1986 (Pub. L. 99-514) pro-
vides that notices of the date on which the payment is due for each
broker permit shall be published by the Secretary of the Treasury in
1

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