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.
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.
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.