FORM INSTRUCTIONS
(Refer to Customs Publication No. 548, "Preparation of Harbor Maintenence Fee
Item 14A. Supplemental Payment Due - If two types of shipments were included
Forms" for additional instructions; and 19 CFR 24.24.)
on the CBP 349 being amended, include only the value and fee for the movement
The following are specific instructions for most of the items on the form. Items
type being amended. Attach copies of the original support documents that support
that have no instructions are self-explanatory. Domestic movements, foreign
the increase. Remit a check or money order payable to the Bureau of Customs and
trade zone (FTZ) admissions, passengers, or any combination of these, may be
Border Protection.
declared on one form provided the name of the company and identifying number
Item 14B. Refund Due - If two types of shipments were included on the CBP 349
are the same for all movements declared.
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
Item 1. Identifying Number -
Individual summary reports may contain only one
CBP-349 plus the documents to support the decrease.
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
ITEMIZATION OF EXEMPTIONS - Only one exemption per movement may be
of Company or Individual. Check the appropriate box to indicate the kind of
claimed. (See definition of "movement" in Item 5 of the General Instructions in
identifying number being used. Enter the following information:
Customs Publication No. 548.) Figures inserted in Items 15 through 20 shall
represent quarterly totals.
•
Domestic Movements - Shipper's Internal Revenue Service (IRS) Number
listed on the Vessel Operator Report (U.S. Army Corps of Engineers Form
Item 15. Exempt Port - Total value of shipments, for each type of movement (e.g.,
3925).
domestics, FTZ admissions, etc.), loaded and/or unloaded at an exempt port. See
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FTZ Admissions - Applicant for Admission to a Foreign Trade Zone's In-
Customs Publication No. 548 "Preparation of Harbor Maintenance Fee Forms" for
ternal Revenue Service (IRS) Employer Identification Number (EIN).
list of non-exempt ports.
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Passengers--Vessel Operator's Internal Revenue Service (IRS) Employer
Identification Number (EIN).
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
Item 2. Name of Company or Individual
- Enter the following information:
domestic movements.
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Domestic Movements--Shipper listed on the Vessel Operator Report (U.S.
Item 17. Intraport -
Total value of cargo moved within a single CBP port.
Army Corps of Engineers Form 3925).
Applies only to domestic movements.
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Foreign Trade Zone Admission and/or Status Designation (CBP Form
214 Box 24).
Item 18. U.S. Mainland-State/Possession/Territory -
Total value of the
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Passengers--Operator of the Passenger Carrying Vessel.
following:
Item 3. Address
- Street Address or P.O. Box number, city, state, and zip code
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Cargo, other than Alaskan crude oil, loaded on a vessel in Hawaii, Alaska, or
where company or individual may be contacted.
Puerto Rico, and unloaded in the state or territory in which loaded.
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Cargo, other than Alaskan crude oil, transported from the U.S. mainland to
Item 4. Identifying Number Used on the Original Report Previously
Alaska, Hawaii, Puerto Rico, or the U.S. possessions for ultimate use or
Filed-IRS/EIN/SSN
- Number used on CBP 349. Check appropriate box to
consumption: and/or
indicate the kind of identifying number being used.
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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
Item 5. Reporting Period of Original Report Year
- Enter the year and
for ultimate use or consumption in the mainland, Alaska, Hawaii, or such
quarter used on CBP 349.
possession.
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Item 6. Reason for Amended Report
U.S. mainland includes the 48 contiguous states and the District of
- Check appropriate box A, B, or C
Columbia.
and if B or C, the appropriate number under B or C.
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The U.S. possessions and territories include the following:
Item 7. Type of Shipment with Class Code
American Samoa
Jarvis Island
- Box D, enter total of columns
Baker Island
Johnston Atoll
8, 9, and 10.
Guam
Kingman Reef
AMENDED PAYMENT CALCULATIONS
Howland Island
Midway
Northern Marianna Islands including:
Column 8. Value of Shipment -
Rota
Figures inserted in items 8A through 8C
Agrihan
Aguijan
Saipan
shall represent quartery total.
Guguan
Tinian
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Pagan
(8A) Domestic Movements - Total Value at the time of loading. (Free
Palmyra Island
Alongside Ship (FAS) value, which includes selling price, inland freight,
Puerto Rico
insurance, and all other charges to transport the cargo to the dock alongside
the vessel.)
U.S. Virgin Islands
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Wake Island
(8B) FTZ Admissions - Total entered value listed on the Application for
Foreign Trade Zone Admission and/or Status Designation (CBP Form 214,
Item 19. Other - The total value of cargo, for each type of movement, subject to the
total of Block 21).
following exemptions:
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(8C) Passengers - Actual charge for transportation paid by the passengers
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Cargo entering the U.S. in-bond for transportation and direct exportation to a
or the prevailing charge for comparable service if no actual charge is paid.
foreign country. (Does not include cargo for which a formal entry or
The HMF is paid only once per journey for each passenger. Crewmembers
warehouse entry is filed, or cargo which is admitted into a foreign trade
are not subject to the HMF.
zone).
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Column 9. VALUES OF EXEMPTIONS - Exemptions are to be itemized in Items
Fish and other aquatic animal life caught by a vessel, and not previously
15 through 20. Totals shall be inserted in Items 9A through 9C.
landed on shore, regardless of the extent to which it has been processed.
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Passengers transported on ferries. Ferries are defined as vessels engaged
Column 10. Net Value
--Net value shall be calculated by subtracting Items 9A
primarily in the transport of passengers and their vehicles between ports in
through 9C from Items 8A through 8C. Enter the total net value in Column 10, Line
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
D.
season.
Column 11. HMF Due
- To calculate the HMF, multiply the amount on Lines
Item 21. CERTIFICATION - Insert signature of shipper, application for FTZ
10A, 10B and 10C times the rate in effect for the period being reported. The rate is
admission, or operator of passenger carrying vessel.
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.
CBP Form 350 (03/09)