Cbp Form 350 PDF Details

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.

QuestionAnswer
Form NameCbp Form 350
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namescbp_form_350_2 cbp 434 form

Form Preview Example

Approved OMB No. 1651-0055

Exp. 03/31/2015

 

 

 

DEPARTMENT OF HOMELAND SECURITY

1. Identifying Number

 

 

 

 

 

 

 

U.S. Customs and Border Protection

 

 

EIN or IRS

 

CBP

 

SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Number

 

Number

 

 

 

 

 

HARBOR MAINTENANCE FEE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2. Name of Company or Individual

 

 

 

 

AMENDED QUARTERLY SUMMARY REPORT

 

 

 

 

 

 

 

 

 

19 CFR 24.24

 

 

 

 

 

 

 

 

 

4. Identifying Number on Original Report

 

 

3. Complete Mailing Address

 

 

 

 

 

 

EIN or IRS Number

 

CBP Number

 

SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5. Reporting Period of Original Report

 

 

 

 

 

 

 

 

 

Year

 

(One Quarter Only) 1

2 3 4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.Reason for Amended Report

A.

 

 

 

Correction of Items 1-4

B.

 

Request for a Refund, because:

 

C.

 

Remit a Supplement Payment, because:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

Calculation/Clerical Error

 

 

(1)

 

 

Calculation/Clerical Error

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(2)

 

 

 

Duplication of Payment

 

 

(2)

 

 

Omission of Shipments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(3)

 

 

 

Misinterpretation of Exemptions

 

 

(3)

 

 

Misinterpretation of Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(4)

 

 

 

Overvaluation of Shipments

 

 

(4)

 

 

Overvaluation of Shipments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(5)

 

 

 

Other (Please Specify)

 

 

(5)

 

 

Other (Please Specify)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

AMENDED PAYMENT CALCULATIONS

 

 

 

 

 

 

 

 

 

 

 

7.

 

 

8.

 

9.

 

 

10.

 

11.

 

 

 

 

 

Type of Shipment

Value of Shipments

 

Value of Exemptions

 

 

 

Net Value

HMF Due

 

 

 

 

 

 

With

 

 

 

 

 

 

 

 

 

(from corresponding

(column 8 less column 9)

(multiply the amounts in

 

 

 

 

 

 

Class Code

 

 

 

 

 

 

 

 

columns A-D of line 20)

 

 

 

 

 

 

 

col. 10 by appropriate rate)

A. Domestic Movements

503

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B. FTZ Admissions

505

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C. Passengers

504

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

. . .D. Total Values (Total Column 8, 9, & 10)

. . .

 

. .

 

. . . . . . .

.

. . . . . . . . . . . . . . . .

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12. Total HMF Due (Total of Lines 11A through 11C)

. . . . . . .

.

. . . . . . . . . . . . . . . . .

.

. . . .

. . . .

.

. . . . . .

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13. Previous HMF Paid for this Reporting Period for this type Movement

.

. . .

.

. . . .

.

. . . . . .

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplemental Payment, If line 12 is greater than line 13, enter difference

 

14. A.

 

 

 

 

 

 

 

 

 

 

Remit Payment to: CBP, Office of Finance, Revenue Division, 6650 Telecom Drive, Indianapolis, IN 46278

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B.

 

 

 

Refund Due. If line 13 is greater than line 12, enter difference. Mail refund request to: CBP, HMF . . . .

$

 

 

 

 

 

Refunds, 6650 Telecom Drive, Suite 100, Indianapolis, IN 46278

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ITEMIZATION OF EXEMPTIONS

 

A. Domestics

 

B. FTZ(s)

 

 

C. Passengers

D. Total

15. Exempt Port

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16. Inland Waterway Fuel Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. Intraport

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. U.S. Mainland/State/Possession/

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Territory

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

20. TOTALS (Also enter amounts in

$

 

 

 

 

 

 

 

$

 

$

 

 

 

 

 

$

19A thru 15C in 9A thru 9C above.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

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. 93-579). The disclosure of the social security number is mandatory when an Internal Revenue Service number is not disclosed whenever an identification number is requested. Identification numbers are solicited under the authority of Excecutive Order 9397 and Pub. L. 99-662. The identification number provides unique identification of the party liable for the payment of the Harbor Maintenance Fee. The number will be used to compare on this form with information submitted to the Government on other forms required in the course of shipping, exporting, or importing merchandise, which contain the identification number, e.g., the SED, Vessel Operation Report, to verify that the information submitted is accurate and current. Failure to disclose an identification number may cause a penalty pursuant to 19 CFR 24.24(h).

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 (1651-0055), Washington, DC 20503.

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 self-explanatory. Domestic movements, foreign trade zone (FTZ) admissions, passengers, or any combination of these, may be declared on one form provided the name of the company and identifying number are the same for all movements declared.

Item 1. Identifying Number -Individual summary reports may contain only one identifying number. This does not preclude filing more than one summary report for one identifying number. The identifying number must correspond to Item 2, Name of Company or Individual. Check the appropriate box to indicate the kind of identifying number being used. Enter the following information:

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).

Passengers--Vessel Operator's Internal Revenue Service (IRS) Employer Identification Number (EIN).

Item 2. Name of Company or Individual - Enter the following information:

Domestic Movements--Shipper listed on the Vessel Operator Report (U.S. Army Corps of Engineers Form 3925).

Foreign Trade Zone Admission and/or Status Designation (CBP Form 214 Box 24).

Passengers--Operator of the Passenger Carrying Vessel.

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 Filed-IRS/EIN/SSN - Number used on CBP 349. Check appropriate box to indicate the kind of identifying number being used.

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 Value--Net value shall be calculated by subtracting Items 9A through 9C from Items 8A through 8C. Enter the total net value in Column 10, Line D.

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 CBP-349 plus the documents to support the decrease.

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 non-exempt ports.

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. Mainland-State/Possession/Territory - Total value of the following:

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:

 

Agrihan

Rota

Aguijan

Saipan

Guguan

Tinian

Pagan

 

Palmyra Island

 

Puerto Rico

 

U.S. Virgin Islands

 

Wake Island

 

Item 19. Other - The total value of cargo, for each type of movement, subject to the following exemptions:

Cargo entering the U.S. in-bond for transportation and direct exportation to a foreign country. (Does not include cargo for which a formal entry or warehouse entry is filed, or cargo which is admitted into a foreign trade zone).

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)