712 Customs Clearance and Delivery Fee

712.1 Description

712.11 Collecting Postal Service Fees

Post Office facilities must collect a Postal Service fee from the addressee for each item on which customs duty or Internal Revenue tax is collected. The Postal Service fee is authorized by international postal agreements to reimburse the Postal Service for costs it incurs clearing items through customs and collecting customs duties at the time of delivery.

712.12 Collecting Postal Service Fee for Each Package

The Postal Service fee is collected on each package bearing a mail entry Customs Form (CF) 3419, Mail Entry — Customs. When a single mail entry form covers several packages, the Postal Service fee is collected only on the package bearing the CF 3419. The mail entry customs form CF 3419 is enclosed in a red adhesive Treasury Department envelope attached to the outside wrapper or envelope. The form indicates the tariff item number, rate of duty, and amount of duty to be collected plus a customs processing fee, which is assessed on all dutiable mail shipments.

712.13 Accounting for the Postal Service Fee

The Postal Service fee, which is retained by the U.S. Postal Service, is accounted for by affixing postage–due stamps to the articles or to a postage–due bill and canceling.

712.14 Recording and Reporting

See 713.46 concerning the recording and reporting of customs duty collections.

712.2 Articles Exempted From Postal Service Fee

Post Office facilities will not collect a Postal Service fee for customs clearance and delivery in the following cases:

1. On dutiable articles from overseas U.S. Post Office facilities (civil or military).
2. On parcels assessed with duty that are delivered without collection of duty under 713.233e.
3. On mail items examined and passed free of duty by U.S. Customs.

712.3 Amount of Postal Service Fee

The Postal Service fee for customs clearance and delivery for each dutiable item is $5.35.

712.4 Postal Service Fee Not Refundable

The Postal Service fee for customs clearance and delivery is not refundable by the U.S. Postal Service even though the U.S. Customs Service may later refund the duty paid by the addressee.

712.5 Customs Duties and Customs Fee Not Exempt

The exemptions provided for in 712.2 apply only to the Postal Service fee for Customs clearance and delivery. Customs duties and customs fees are not exempt from collection.