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GGD-84-26 1 (1983-10-25)

handle is hein.gao/gaobabnep0001 and id is 1 raw text is: UNITED STATLS GENERAL ACCOUNTING OFFICE )'/ WASHINGTON, D.C. 20548 G OvrRNMHNT B-212463 RELEASED The Honorable Ron de LugoIB IIH House of Representatives 122882 Dear Mr. de Lugo: Subject: U.S. Customs Service's Collection of Duties on Imports to the Virgin Islands (GAO/GGD-84-26) We have reviewed, at your request, certain aspects of the customs operations in the Virgin Islands. (See enclosure I.) Specifically we determined (1) the legality of reimbursing the U.S. Customs Service for costs they incurred in assisting offi- cials of the Virgin Islands in collecting customs duties on imports into the Virgin Islands and (2) whether the amount of duty proceeds are currently sufficient to cover collection costs. Interim information on this subject was provided to you in our letter dated August 12, 1983. The full scope of our work is explained in enclosure II. COLLECTION COSTS SHOULD BE DEDUCTED FROM PROCEEDS FROM VIRGIN ISLANDS CUSTOMS DUTIES Existing law provides for the Customs Service's costs of collecting duties for the Virgin Islands to be paid from the duty proceeds. The U.S. Customs Service is required under 48 U.S.C. 1395 to assist the appropriate officials of the Virgin Islands in the collection of customs duties on imports into the Virgin Islands. Also, 48 U.S.C. 1642a, enacted on July 8, 1980, presently provides that the proceeds of customs duties collected in the Virgin Islands less the cost of collecting the duties shall be put into the Treasury of the Virgin Islands. There- fore, when Customs incurs costs from assisting the Virgin Islands in collecting duties, it is to be reimbursed from the amount collected. The Virgin Islands has paid the U.S. Customs Service's costs of collecting duties for the period we reviewed (fiscal years 1978 thru 1983, as of May 1983) except for about 1 month at the end of fiscal year 1978. The cost for that month, due to a short-lived statute, was paid by the Customs Service. The other costs were deducted from duties collected on imports, and (263980)

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