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CUSTOMS TRANSACTIONS. Pacific Area Finance Training February 2008. PURPOSE.
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CUSTOMS TRANSACTIONS Pacific Area Finance Training February 2008
PURPOSE Overview of the process to account for the collection of customs fees and the postal fee (when applicable) upon delivery of customs packages and the handling of CF 3419A, Mail Entry Customs, for undeliverable packages. Customs items not accounted for will be charged back to the delivery unit.
Customs Form CF 3419A, Mail Entry • Customs Mail Entry Number • “Postmaster Collect” amount is the total of: • Customs Duty Fee • Postal Fee of $5.35 (as of 5/14/07) • Customs Processing Fee • “Postmaster Collect” amount is collected from the customer at the time of delivery Note: The Postal Fee is a USPS handling fee for delivery of customs dutiable items.
Sample of Revised Customs Form CF3419A 5.35 51.61
Reporting Customs Collections Retail Unit Procedures • POS One: • Subtract the postal fee from the “Postmaster Collect” amount and enter result into the “Duty” field in the mail pick up workflow. • The customs duty and processing fees will be automatically entered in AIC 054, Customs Collection by using the workflow. • POS One automatically posts the current postal fee in AIC 148, USPS Customs Fees and Storage Charges.
Reporting Customs Collections (Cont.) • IRT and eMOVES: • Enter the sum of the customs duty and processing fees into AIC 054, Customs Collections. • Enter the current postal fee into AIC 148. • POS, IRT and eMOVES: • Retain PS Form 2944, Receipt for Customs Duty Mail, locally. • Forms CF 3419A are submitted at the close of each month to the following address: USCUSTOMS AND BORDER PROTECTION MAIL ENTRY 6650 TELECOM DRIVE, SUITE 100 INDIANAPOLIS, IN 46278-0001
Undeliverable Customs Items • Detach both copies of CF 3419A and prepare the package to be returned to sender. • Complete PS Form 2933, Register of UncollectedCustoms Charges, in duplicate, listing undeliverable items in numerical order according to the Mail Entry Number on CF 3419A. • Forward the original PS Form 2933, with both copies of CF 3419A at the close of each month to the following address: US CUSTOMS AND BORDER PROTECTION MAIL ENTRY 6650 TELCOM DRIVE, SUITE 100 INDIANAPOLIS, IN 46278-0001 • File duplicate PS Form 2933 locally for reference purposes.