B-253292: Dec 30, 1994

The Commissioner of the U.S. Customs Service requested a decision on whether user fees were the proper source of funds to finance overtime inspection services in the Virgin Islands and Puerto Rico. GAO held that, under the applicable laws and regulations, Customs: (1) could not use user fees to finance the cost of overtime inspection services in the Virgin Islands, since the Virgin Islands were no...

B-253292: Dec 30, 1994

User fees are not available under 19 U.S.C. Because the Virgin Islands are not included in the customs territory of the United States. The fees are not assessed in the Virgin Islands. User fees are available under 19 U.S.C. Section 58c fees are assessed in Puerto Rico. Customs Service has requested our opinion on whether user fees are the proper source of funds to finance inspectional overtime ser...