10 Nov 2017

COBRA Customs User Fees Update

U.S. Customs and Border Protection (CBP) is adjusting certain customs user fees and limitations established by the Consolidated Omnibus Budget Reconciliation Act (COBRA) for Fiscal Year 2018 in accordance with the Fixing America’s Surface Transportation Act (FAST Act).

EFFECTIVE: January 1, 2018

For more information, visit the Federal Registrar Notice.

Merchandise Processing Fee (Minimum)

  • Currently: 25.00
  • Jan 1: 25.67

Merchandise Processing (Maximum)

  • Currently: 485.00
  • Jan 1: 497.99

The default date for duty/fee validation and calculation (except MPF and HMF) purposes for non-quota entries is determined in the following order:

  1. IT Date
  2. Entry Date Determined by CBP
  3. Estimated Entry Date
  4. Cargo Release Date Determined by CBP
  5. Preliminary Statement Print Date
  6. Estimated Date of Arrival
  7. System Date ACE processing date

If the estimated date of arrival is less than the system processing date, the estimated date of arrival is ignored and the system date is used for duty/fee validation purposes.

For duty, tax and fee computations (except HMF) on quota entries and warehouse withdrawals, CBP ignores the IT date and begins the sequence at the entry date continuing through to the system date.

For MPF (Merchandise Processing Fee) calculations, CBP ignores the IT date and begins the sequence at the entry date continuing through to the system date.

For HMF (Harbor Maintenance Fee) computations, the rate in effect on the date of importation is used.