To provide for reconciliation pursuant to section 2 of the concurrent resolution on the budget for fiscal year 1987. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE AND TABLE OF CONTENTS. (a) SHORT TITLE.-This Act may be cited as the "Omnibus Budget Reconciliation Act of 1986". (b) TABLE OF CONTENTS. Title I. Agriculture programs. Title II. Banking and housing programs. Title III. Energy and environmental programs. Title IV. Transportation and related programs. Title V. Maritime programs. Title VI. Civil service, Postal Service, and governmental affairs generally. Title VII. Fiscal procedures. Title VIII. Revenues, trade, and related programs. Title IX. Income security, medicare, medicaid, and maternal and child health programs. TITLE VIII. REVENUES, TRADE, AND RELATED Oct. 21, 1986 Omnibus Budget SEC. 8101. CUSTOMS USER FEES FOR THE PROCESSING OF MERCHANDISE (a) AMOUNT OF FEE.-Subsection (a) of section 13031 of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)) is amended by adding at the end thereof the following new paragraphs: "(9) For the processing of any merchandise (other than an article that is "(A) provided for in schedule 8 of the Tariff Schedules of the United States, 19 USC 1202 "(B) a product of an insular possession of the United note. States, or "(C) a product of any county listed in General Headnote that is formally entered, or withdrawn from warehouse for "(i) after November 30, 1986, and "(ii) before October 1, 1987; a fee in an amount equal to 0.22 percent ad valorem. "(10) For the processing of any merchandise (other than an 100 STAT. 1966 Ante, p. 308. 19 USC 1401a. Federal Register, publication. PUBLIC LAW 99-509-OCT. 21, 1986 article described in subparagraph (A), (B), or (C) of paragraph "(B) an ad valorem rate which the Secretary of the Treasury estimates will provide a total amount of revenue during the fiscal year equal to― "(i) the total amount authorized to be appropriated for such fiscal year to the United States Customs Service for salaries and expenses incurred in conducting commercial operations during such fiscal year, reduced by "(ii) the excess, if any, of— "(I) the total amount authorized to be appropriated for such salaries and expenses for such fiscal year, over "(II) the total amount actually appropriated for such salaries and expenses for such fiscal year; except that if appropriations are not authorized for a fiscal year, the fee imposed under this paragraph with respect to that year shall be in an amount equal to 0.17 percent ad valorem.". (b) REDUCTION IN AMOUNT OF FEE.-Subsection (b) of section 13031 of the Consolidated Omnibus Budget Reconciliation Act of 1985 is amended by adding at the end thereof the following new paragraphs: "(8)(A) The fee charged under subsection (a)(9) or (10) with respect to the processing of merchandise shall "(i) be paid by the importer of record of the merchandise; and "(ii) be based on the value of the merchandise as determined under section 402 of the Tariff Act of 1930. "(B)(i) By no later than the date that is 5 days after the date on which any funds are appropriated to the United States Customs Service for salaries or expenses incurred in conducting commercial operations, the Secretary of the Treasury shall determine the ad valorem rate of the fee charged under subsection (a)(10) and shall publish the determination in the Federal Register. Such ad valorem rate shall apply with respect to services provided for the processing of entries, and withdrawals from warehouse, for consumption made after the date that is 60 days after the date of such determination. "(ii) No determination is required under clause (i) with respect to an appropriation to the United States Customs Service if the funds appropriated are available for less than 60 days. "(9) The Secretary may reduce by an amount he considers equitable the fees charged under subsection (a) for the processing of merchandise entries at facilities at which users reimburse the United States Customs Service, pursuant to section 9701 of title 31,United States Code, or section 236 of the Trade and Tariff Act of 1984 (19 U.S.C. 58b), for the services that it provides at the facilities.". (c) PROVISION OF CUSTOMS SERVICES.-(1) Subsection (e) of section 13031(e) of the Consolidated Omnibus Budget Reconciliation Act of 1985 is amended by adding at the end thereof the following new paragraph: "(4) Notwithstanding any other provision of law, during any period when fees are authorized under subsection (a), no charges, other than such fees, may be collected for- PUBLIC LAW 99-509-OCT. 21, 1986 100 STAT. 1967 "(A) any cargo inspection, clearance, or other customs service performed (regardless whether performed outside of normal business hours on an overtime basis); or "(B) any customs personnel provided; in connection with the arrival or departure of any commercial vessel, vehicle or aircraft, or its passengers, crew, and cargo, in the United States.". (2) Paragraph (2) of such subsection (e), as amended by section. 1893 of the Tax Reform Act of 1986, is amended by striking out "Paragraph (1)” and inserting "This subsection". (d) CUSTOMS USER FEE ACCOUNT.-Subsection (f) of section 13031 of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(f)) is amended by adding at the end thereof the following new paragraphs: "(3) Except as provided in paragraph (2), all funds in the Customs User Fee Account shall only be available, to the extent provided for in appropriation Acts, for the salaries and expenses of the United States Customs Service incurred in conducting commercial operations. “(4) At the close of fiscal year 1988 and each even-numbered Reports. fiscal year occurring thereafter, the Secretary of the Treasury shall submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate regarding how the fees imposed under subsection (a) should be adjusted in order that the balance of the Customs User Fee Account approximates a zero balance. Before making recommendations regarding any such adjustments, the Secretary of the Treasury shall provide adequate opportunity for public comment. The recommendations shall, as precisely as possible, propose fees which reflect the actual costs to the United States Government for the commercial services provided by the United States Customs Service.". (e) TERMINATION OF FEES.-Subsection (j) of section 13031 of the Consolidated Omnibus Budget Reconciliation Act of 1985 is amended (1) by striking out "provided in paragraph (2)" in paragraph (1) and inserting in lieu thereof "otherwise provided in this subsection"; and (2) by adding at the end thereof the following new paragraph: "(3) Fees may not be charged under subsection (a) after September 30, 1989.". Paragraph (3) shall not apply to any authorization made by title IX of this Act. SEC. 8102. AUTHORIZATION OF APPROPRIATIONS FOR FISCAL YEAR 1987 Section 301 of the Customs Procedural Reform and Simplification (1) Subsection (a) is amended (A) by inserting "(1)" after "(a)"; and (B) by adding at the end thereof the following new paragraph: "(2) The authorization of the appropriations for the United States Customs Service for each fiscal year after fiscal year 1987 shall specify 19 USC 58c note. Ante, p. 310. Ante, p. 305. 100 STAT. 1968 Appropriation authorization. PUBLIC LAW 99-509-OCT. 21, 1986 "(A) the amount authorized for the fiscal year for the salaries and expenses of the Service in conducting commercial operations; and "(B) the amount authorized for the fiscal year for the salaries. and expenses of the Service for other than commercial operations."; and (2) Subsection (b) is amended to read as follows: "(b)(1) There are authorized to be appropriated to the Department of the Treasury not to exceed $1,001,180,000 for the salaries and expenses of the United States Customs Service for fiscal year 1987; of which "(A) $749,131,000 is for salaries and expenses to maintain current operating levels, and includes such sums as may be necessary to complete the testing of the prototype of the automatic license plate reader program and to implement that program; "(B) $80,999,000 is for the salaries and expenses of additional personnel to be used in carrying out drug enforcement activities; and "(C) $171,050,000 is for the operation and maintenance of the air interdiction program of the Service, of which "(i) $93,500,000 is for additional aircraft, communications enhancements, and command, control, communications, and intelligence centers, and "(ii) $350,000 is for a feasibility and application study for a low-level radar detection system in collaboration with the Los Alamos National Laboratory. “(2) No part of any sum that is appropriated under the authority of paragraph (1) may be used to close any port of entry at which, during fiscal year 1986 "(A) not less than 2,500 merchandise entries (including informal entries) were made; and "(B) not less than $1,500,000 in customs revenues were assessed.". |