U.S. Customs Service: Merchandise Processing Fee--Examination of Costs and Alternatives

Pursuant to a congressional request, GAO reviewed the U.S. Customs Service's merchandise processing fee charged to importers, focusing on: (1) costs of processing imported merchandise; (2) Customs' plans for changing the fee to address international trade concerns regarding the fee's basis and excess fee amounts; and (3) problems Customs could face in instituting fee changes.