The CBP 350 form, an essential document issued by the Department of Homeland Security's U.S. Customs and Border Protection, serves a critical function in the maritime and shipping industry. It stands as the Amended Quarterly Summary Report tied to the Harbor Maintenance Fee, governed by regulation 19 CFR 24.24, ensuring entities comply with the requisite financial contributions for harbor upkeep. The form requires detailed input ranging from identifying numbers to comprehensive payment calculations, adjustments for errors or changes in shipment values, and specific reasons for the amendment, such as corrections, refunds due to overpayment, or additional charges owed. Furthermore, the form delves into the minutiae of shipment type, valuation, exemptions, and the precise calculation of the Harbor Maintenance Fee (HMF) owed, reflecting changes from the original submission. The meticulous itemization of exemptions highlights the form's role not just in revenue collection but in ensuring accurate application of fees based on cargo type and movement, including exemptions for certain ports, cargo movements, or specific types of cargo. Compliance with the form's requirements is underscored by a certification section, demanding accuracy under penalty of law, thereby reinforcing the form's importance in the regulatory landscape of U.S. trade and harbor maintenance.
Question | Answer |
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Form Name | Cbp Form 350 |
Form Length | 2 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 30 sec |
Other names | cbp_form_350_2 cbp 434 form |
Approved OMB No.
Exp. 03/31/2015
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DEPARTMENT OF HOMELAND SECURITY |
1. Identifying Number |
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U.S. Customs and Border Protection |
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EIN or IRS |
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CBP |
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SSN |
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Number |
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Number |
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HARBOR MAINTENANCE FEE |
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2. Name of Company or Individual |
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AMENDED QUARTERLY SUMMARY REPORT |
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19 CFR 24.24 |
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4. Identifying Number on Original Report |
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3. Complete Mailing Address |
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EIN or IRS Number |
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CBP Number |
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SSN |
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5. Reporting Period of Original Report |
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Year |
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(One Quarter Only) 1 |
2 3 4 |
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6.Reason for Amended Report
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Correction of Items |
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Request for a Refund, because: |
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Remit a Supplement Payment, because: |
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(1) |
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Calculation/Clerical Error |
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(1) |
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Calculation/Clerical Error |
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(2) |
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Duplication of Payment |
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(2) |
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Omission of Shipments |
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(3) |
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Misinterpretation of Exemptions |
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(3) |
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Misinterpretation of Exemptions |
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(4) |
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Overvaluation of Shipments |
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(4) |
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Overvaluation of Shipments |
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(5) |
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Other (Please Specify) |
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(5) |
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Other (Please Specify) |
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AMENDED PAYMENT CALCULATIONS |
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7. |
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8. |
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9. |
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10. |
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11. |
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Type of Shipment |
Value of Shipments |
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Value of Exemptions |
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Net Value |
HMF Due |
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With |
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(from corresponding |
(column 8 less column 9) |
(multiply the amounts in |
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Class Code |
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columns |
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col. 10 by appropriate rate) |
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A. Domestic Movements |
503 |
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B. FTZ Admissions |
505 |
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C. Passengers |
504 |
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. . .D. Total Values (Total Column 8, 9, & 10) |
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. . . . . . . |
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. . . . . . . . . . . . . . . . |
$ |
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12. Total HMF Due (Total of Lines 11A through 11C) |
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. . . . . . . . . . . . . . . . . |
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. . . . . . |
$ |
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13. Previous HMF Paid for this Reporting Period for this type Movement |
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$ |
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Supplemental Payment, If line 12 is greater than line 13, enter difference |
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14. A. |
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Remit Payment to: CBP, Office of Finance, Revenue Division, 6650 Telecom Drive, Indianapolis, IN 46278 |
$ |
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B. |
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Refund Due. If line 13 is greater than line 12, enter difference. Mail refund request to: CBP, HMF . . . . |
$ |
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Refunds, 6650 Telecom Drive, Suite 100, Indianapolis, IN 46278 |
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ITEMIZATION OF EXEMPTIONS |
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A. Domestics |
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B. FTZ(s) |
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C. Passengers |
D. Total |
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15. Exempt Port |
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16. Inland Waterway Fuel Tax |
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17. Intraport |
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18. U.S. Mainland/State/Possession/ |
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Territory |
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19. Other |
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20. TOTALS (Also enter amounts in |
$ |
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$ |
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$ |
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19A thru 15C in 9A thru 9C above.) |
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21. CERTIFICATION
I hereby certify under penalties provided by law that the above information regarding the Harbor Maintenance Fee is complete and accurate to the best of my knowledge.
Please Sign Here |
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Date |
22.Type or print name of person who prepared this report (if same as block 2, write "SAME".)
23. Telephone Number
PRIVACY ACT NOTICE: The following information is given pursuant of the Privacy Act of 1974 (Pub. L.
PAPERWORK REDUCTION ACT NOTICE: This request is in accordance with the Paperwork Reduction Act. We ask for the information in order to carry out the Harbor Maintenance Revenue provisions of the Water Resources Development Act of 1988. We need it to ensure that the trade community is complying with this Act, and to allow CBP to determine if the correct amount of Harbor Maintenance Fee (HMF) is collected. It is mandatory. The estimated average burden associated with this collection of information is 30 minutes per respondent plus 10 minutes recordkeeping depending on individual circumstances. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be directed to U.S. Customs and Border Protection, Asset Management, Washington, DC 20229, and to the Office of Management and Budget, Paperwork Reduction Project
CBP Form 350 (03/09)
FORM INSTRUCTIONS
(Refer to Customs Publication No. 548, "Preparation of Harbor Maintenence Fee Forms" for additional instructions; and 19 CFR 24.24.)
The following are specific instructions for most of the items on the form. Items that have no instructions are
Item 1. Identifying Number
•Domestic Movements - Shipper's Internal Revenue Service (IRS) Number listed on the Vessel Operator Report (U.S. Army Corps of Engineers Form 3925).
•FTZ Admissions - Applicant for Admission to a Foreign Trade Zone's In- ternal Revenue Service (IRS) Employer Identification Number (EIN).
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Item 2. Name of Company or Individual - Enter the following information:
•Domestic
•Foreign Trade Zone Admission and/or Status Designation (CBP Form 214 Box 24).
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Item 3. Address- Street Address or P.O. Box number, city, state, and zip code where company or individual may be contacted.
Item 4. Identifying Number Used on the Original Report Previously
Item 5. Reporting Period of Original Report Year - Enter the year and quarter used on CBP 349.
Item 6. Reason for Amended Report - Check appropriate box A, B, or C and if B or C, the appropriate number under B or C.
Item 7. Type of Shipment with Class Code - Box D, enter total of columns 8, 9, and 10.
AMENDED PAYMENT CALCULATIONS
Column 8. Value of Shipment - Figures inserted in items 8A through 8C shall represent quartery total.
•(8A) Domestic Movements - Total Value at the time of loading. (Free Alongside Ship (FAS) value, which includes selling price, inland freight, insurance, and all other charges to transport the cargo to the dock alongside the vessel.)
•(8B) FTZ Admissions - Total entered value listed on the Application for Foreign Trade Zone Admission and/or Status Designation (CBP Form 214, total of Block 21).
•(8C) Passengers - Actual charge for transportation paid by the passengers or the prevailing charge for comparable service if no actual charge is paid. The HMF is paid only once per journey for each passenger. Crewmembers are not subject to the HMF.
Column 9. VALUES OF EXEMPTIONS - Exemptions are to be itemized in Items 15 through 20. Totals shall be inserted in Items 9A through 9C.
Column 10. Net
Column 11. HMF Due - To calculate the HMF, multiply the amount on Lines 10A, 10B and 10C times the rate in effect for the period being reported. The rate is 0.0004 (.04%) through December 31, 1990 and 0.00125 (.125%) beginning January 1, 1991.
Item 12. Total HMF Due - Total of Column 11, A through C.
Item 13. Previously Paid Amount - Original amount paid in quarter being amended.
Item 14A. Supplemental Payment Due - If two types of shipments were included on the CBP 349 being amended, include only the value and fee for the movement type being amended. Attach copies of the original support documents that support the increase. Remit a check or money order payable to the Bureau of Customs and Border Protection.
Item 14B. Refund Due - If two types of shipments were included on the CBP 349 being amended, include only the value and fee for the type of movement being amended. Attach a copy of the CBP 349 and the support documentation for the
ITEMIZATION OF EXEMPTIONS - Only one exemption per movement may be claimed. (See definition of "movement" in Item 5 of the General Instructions in Customs Publication No. 548.) Figures inserted in Items 15 through 20 shall represent quarterly totals.
Item 15. Exempt Port - Total value of shipments, for each type of movement (e.g., domestics, FTZ admissions, etc.), loaded and/or unloaded at an exempt port. See Customs Publication No. 548 "Preparation of Harbor Maintenance Fee Forms" for list of
Item 16. Inland Waterway Fuel Tax - Total value of shipments transported by vessels using fuel subject to the Inland Waterway Fuel Tax. Applies only to domestic movements.
Item 17. Intraport - Total value of cargo moved within a single CBP port. Applies only to domestic movements.
Item 18. U.S.
•Cargo, other than Alaskan crude oil, loaded on a vessel in Hawaii, Alaska, or Puerto Rico, and unloaded in the state or territory in which loaded.
•Cargo, other than Alaskan crude oil, transported from the U.S. mainland to Alaska, Hawaii, Puerto Rico, or the U.S. possessions for ultimate use or consumption: and/or
•Cargo, other than Alaskan crude oil, transported from Alaska, Hawaii, or any U.S. possession to the U.S. mainland, Alaska, Hawaii, or such possession for ultimate use or consumption in the mainland, Alaska, Hawaii, or such possession.
•U.S. mainland includes the 48 contiguous states and the District of Columbia.
•The U.S. possessions and territories include the following:
American Samoa |
Jarvis Island |
Baker Island |
Johnston Atoll |
Guam |
Kingman Reef |
Howland Island |
Midway |
Northern Marianna Islands including: |
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Agrihan |
Rota |
Aguijan |
Saipan |
Guguan |
Tinian |
Pagan |
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Palmyra Island |
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Puerto Rico |
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U.S. Virgin Islands |
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Item 19. Other - The total value of cargo, for each type of movement, subject to the following exemptions:
•Cargo entering the U.S.
•Fish and other aquatic animal life caught by a vessel, and not previously landed on shore, regardless of the extent to which it has been processed.
•Passengers transported on ferries. Ferries are defined as vessels engaged primarily in the transport of passengers and their vehicles between ports in the U.S. or between ports in the U.S. and ports in Canada or Mexico. The vessel must arrive in the U.S. on a regular schedule during its operating season.
Item 21. CERTIFICATION - Insert signature of shipper, application for FTZ admission, or operator of passenger carrying vessel.
CBP Form 350 (03/09)