[Reimbursement from Customs User Fee Collections for Inspection Overtime Services]

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 not within the U.S. customs territory and user fees were not collected there; (2) could deduct overtime costs from customs duties collected on the behalf of the Virgin Islands; and (3) could use user fees to finance overtime inspection services in Puerto Rico, since Puerto Rico was within the U.S. customs territory.