User Charges for Administrative Costs of Special and Overtime Customs Services

The Assistant Secretary of the Treasury expressed doubt concerning the Customs Service's legal authority to implement a GAO recommendation for inclusion of administrative overhead under the user charges and requested a formal determination on the matter. The Customs Service has the authority under the User Charges Statute to collect administrative overhead costs from parties-in-interest who benefit by special reimbursable and overtime services of Customs officers. Various statutes which provide for reimbursement by parties-in-interest of compensation and/or expenses of Customs officers for such services generally do not preempt imposition of additional user charges under the statute.