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B-114898 1 (1975-11-13)

handle is hein.gao/gaobadcth0001 and id is 1 raw text is: O LLER C / . THE COMPTRCji.LER GENERAL IEla31\ .OF THE UNITEO STATES j WASHINGTON. D.C. 20548 ITt0o, FILE: B-114898 DATE: NOV 1 3 1975 MATTER OF: User charges for administrative costs of special and overtime customs services. DIGEST: Customs Service has authority under User Charges Statute, 31 U.S.C. § 483a, to implement recommendation in GAO report that administrative overhead costs be collected from parties-in-interest who benefit by special reim- bursable and overtime services of Customs officers. Various statutes which provide for reimbursement by parties-in-interest of compensation and/or expenses of Customs officers for such services generally do not preempt imposition of additional user charges under 31 U.S.C. S 483a. In a recent report to the Secretary of the Treasury entitled Services For Special Beneficiaries: Costs Not Being Recovered, B-114898, March 10, 1975 (GGD 75-72), our General Government Division noted that the United States Customs Service (Customs) currently provides a number of services--representing both special services provided during normal working hours and Overtime services-for which it is reimbursed by the party-in-interest for the salary and/or expenses of the officer performing the service pursuant to various statutory provisions. With one exception, discussed infra, Customs does not collect administrative overhead associated with these reimbursable services. The following provisions are illustrative of Treasury's statu- tory authority to charge for the furnishing of special services: 19 U.S.C. 5 1447 (1970) - reimbursement of the compensation and expenses of customs officers supervising the unloading of cargo at a location other than a port of entry. 19 U.S.C. 6 1456 (1970) - reimbursement of the compensation of customs officers stationed on a vessel or vehicle proceeding between ports of entry (as well as payment or provision of subsistence). PUBLISHtD DECISION 55 Comp. Gen. ........ ( K ( K 07

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