Customs Service: Information on User Fees

Pursuant to a legislative requirement, GAO provided information on U.S. Customs Service user fees, focusing on: (1) the structure of Customs' user fees; (2) Customs' use of user fee revenues; (3) the impact of the North American Free Trade Agreement (NAFTA) on Customs' user fees; and (4) how changes to Customs' overtime and premium pay system will affect user fee revenues and appropriation accounts.