CBP Form 349 is the Quarterly Summary Report for the Harbor Maintenance Fee (HMF), administered by U.S. Customs and Border Protection under 19 CFR 24.24.
Three categories of entities must file this form each quarter. Shippers of domestic cargo movements through U.S. commercial ports must report cargo values and calculate the HMF owed. Operators and users of Foreign Trade Zones (FTZ) must report all merchandise admitted to the zone during the quarter. Passenger-carrying vessel operators must report passenger services and applicable fees.
The HMF rate is 0.125% of the declared value of qualifying cargo. The form requires an Employer Identification Number (EIN) or Social Security Number (SSN) for accurate taxpayer identification. Failure to file or incorrect reporting can result in civil penalties under federal law. The CBP Form 349 ensures compliance with the Harbor Maintenance Revenue provisions of the Water Resources Development Act of 1986.
| Question | Answer |
|---|---|
| Form Name | CBP Form 349 |
| Full Title | Harbor Maintenance Fee Quarterly Summary Report |
| Governing Regulation | 19 CFR 24.24 |
| Administered By | U.S. Customs and Border Protection (CBP) |
| Filing Frequency | Quarterly |
| Who Must File | Shippers, FTZ operators, passenger vessel carriers |
| HMF Rate | 0.125% of declared cargo value |
| Form Length | 2 pages |
| Fillable? | No |
| Avg. time to fill out | 30 sec |
| Other names | cbp_form_349_2 us customs and border protection form 349 |