Notice2021-22231
Availability of Electronic Viewing of Certain Bills in the Automated Commercial Environment and the Adoption of an Enhanced Bill Format
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Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
October 13, 2021
Issuing agencies
Homeland Security DepartmentU.S. Customs and Border Protection
Abstract
This document announces that U.S. Customs and Border Protection (CBP) is making available to the public an option to electronically view certain bills, specifically supplemental bills, certain reimbursable bills, and non-reimbursable/miscellaneous bills. CBP will deploy a new report within the Automated Commercial Environment (ACE) that will allow importers of record, licensed customs brokers, and other ACE account users to electronically view unpaid, open bills starting at the time that physical bills are created until the bills are paid. Additionally, this document announces that CBP will transition from the current bill format, known as CBP Form 6084, to a new CBP Bill Form that is enhanced to include additional information for the public. CBP's adoption of the new CBP Bill Form will enable the public to identify the legal authority for the bill, the origin of the bill, contact information for additional questions about the bill, and the consequences for not paying the bill.
Full Text
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<title>Federal Register, Volume 86 Issue 195 (Wednesday, October 13, 2021)</title>
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[Federal Register Volume 86, Number 195 (Wednesday, October 13, 2021)]
[Notices]
[Pages 56968-56971]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-22231]
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DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
Availability of Electronic Viewing of Certain Bills in the
Automated Commercial Environment and the Adoption of an Enhanced Bill
Format
AGENCY: U.S. Customs and Border Protection, Department of Homeland
Security.
ACTION: General notice.
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SUMMARY: This document announces that U.S. Customs and Border
Protection (CBP) is making available to the public an option to
electronically view certain bills, specifically supplemental bills,
certain reimbursable bills, and non-reimbursable/miscellaneous bills.
CBP will deploy a new report within the Automated Commercial
Environment (ACE) that will allow importers of record, licensed customs
brokers, and other ACE account users to electronically view unpaid,
open bills starting at the time that physical bills are created until
the bills are paid. Additionally, this document announces that CBP will
transition from the current bill format, known as CBP Form 6084, to a
new CBP Bill Form that is enhanced to include additional information
for the public. CBP's adoption of the new CBP Bill Form will enable the
public to identify the legal authority for the bill, the origin of the
bill, contact information for additional questions about the bill, and
the consequences for not paying the bill.
DATES: The deployment of the electronic viewing functionality for
certain bills, as announced in this document, will become operational
on October 18, 2021. Additionally, the transition to the new CBP Bill
Form will be implemented on October 18, 2021.
ADDRESSES: Comments concerning this notice may be submitted at any time
via email to the ACE Collections Team, Investment Analysis Office,
Office of Finance, U.S. Customs and Border Protection, at
<a href="/cdn-cgi/l/email-protection#14555751577b78787177607d7b7a67547776643a707c673a737b62"><span class="__cf_email__" data-cfemail="c081838583afacaca5a3b4a9afaeb380a3a2b0eea4a8b3eea7afb6">[email protected]</span></a>, with a subject line identifier reading
``Updates to Bill Notice.''
FOR FURTHER INFORMATION CONTACT: Steven J. Grayson, Program Manager,
Investment Analysis Office, Office of
[[Page 56969]]
Finance, U.S. Customs and Border Protection, at (202) 579-4400, or
<a href="/cdn-cgi/l/email-protection#added9c8dbc8c383c783cadfccd4dec2c3edcecfdd83c9c5de83cac2db"><span class="__cf_email__" data-cfemail="c9babdacbfaca7e7a3e7aebba8b0baa6a789aaabb9e7ada1bae7aea6bf">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
I. Background
A. Ongoing Modernization of the Collections System at U.S. Customs and
Border Protection
U.S. Customs and Border Protection (CBP) is modernizing its
collections system, allowing CBP to eventually retire the Automated
Commercial System (ACS) and transfer all collections processes into the
Automated Commercial Environment (ACE). This modernization effort,
known as ACE Collections, includes the consolidation of the entire
collections system into the ACE framework, which will enable CBP to
utilize trade data from ACE modules, benefitting both the trade
community and CBP with more streamlined and better automated payment
processes. The new collections system in ACE will reduce costs for CBP,
create a common framework that aligns with other initiatives to reduce
manual collection processes, and provide additional flexibility to
allow for future technological enhancements. ACE Collections will also
provide the public with more streamlined and better automated payment
processes with CBP, including better visibility into data regarding
specific transactions.
ACE Collections supports the goals of the Customs Modernization Act
(Pub. L. 103-182, 107 Stat. 2057, 2170, December 8, 1993, Title VI of
the North American Free Trade Agreement Implementation Act), of
modernizing the business processes that are essential to securing U.S.
borders, speeding up the flow of legitimate shipments, and targeting
illicit goods that require scrutiny. ACE Collections also fulfills the
objectives of Executive Order 13659 (79 FR 10655, February 25, 2014),
to provide the trade community with an integrated CBP trade system that
facilitates trade, from entry of goods to receipt of duties, taxes, and
fees.
CBP is implementing ACE Collections through phased releases in ACE.
Release 1, which was deployed on September 7, 2019, dealt with
statements integration, the collections information repository (CIR)
framework, and ACH (automated clearinghouse) processing. See 84 FR
46749 and 84 FR 46678 (September 5, 2019), and 84 FR 49650 (September
23, 2019). Release 2 was deployed on February 5, 2021, and focused on
non-ACH electronic receivables and collections, for Fedwire and
<a href="http://Pay.gov">Pay.gov</a>, that included user fees, Harbor Maintenance Fee (HMF), and
Seized Assets and Case Tracking System (SEACATS) payments. All of the
changes in Release 2 were internal to CBP and did not affect the trade
community. Release 3 was deployed on May 1, 2021, and primarily
implemented technical changes to the liquidation process, and deferred
tax bills, that were internal to CBP. Release 3 also harmonized the
determination of the due date for deferred tax payments with the entry
summary date, streamlined the collections system, and provided
importers of record with more flexibility and access to data when
making deferred payments of internal revenue taxes owed on distilled
spirits, wines, and beer imported into the United States. See 86 FR
22696 (April 29, 2021).
As explained more fully below, Release 4 will be deployed on
October 18, 2021, and focuses on the billing processes for supplemental
bills, certain reimbursable bills, and non-reimbursable/miscellaneous
bills issued by CBP to the public. Release 4 includes mainly internal,
technical changes to the production and management of certain bills by
CBP, but also makes available to importers of record, licensed customs
brokers, and other ACE account users, an option to electronically view
unpaid, open bill details as reports in ACE Reports and adopts a new,
enhanced format for bills issued by CBP. These enhancements will
benefit the public by providing a streamlined and transparent billing
process that will improve the accuracy and usefulness of bills.
Additional releases for ACE Collections will follow, and any further
changes affecting the public will be announced by notice in the Federal
Register, as needed.
B. Overview of the Billing Process and the Types of Bills Affected by
Release 4 of ACE Collections
CBP is authorized to collect duties, taxes, and fees from customs
activities. See generally 19 U.S.C. 58a, 58b, 58b-1, 58c, 1505, 26
U.S.C. 4461. The regulations found in part 24 of title 19 of the Code
of Federal Regulations (CFR) address the financial and accounting
procedures for when CBP collects the duties, taxes, fees, interest, and
other applicable charges from the public due to customs activities. See
generally 19 CFR 24.1-24.36. Currently, CBP notifies individuals and
entities of monies owed to CBP through a physical bill on the CBP Form
6084, which is sent by mail, in accordance with 19 CFR 24.3(a). Each
bill is generated from data elements available within ACE or ACS and/or
appearing on certain CBP forms. CBP officials collect, organize, and
forward the data elements to a third-party print vendor (the third-
party). The third-party uses the data elements to generate the bill and
then mails the bill to the corresponding party at the end of the week
with a batch of other bills.
CBP collects and manages numerous types of bills and uses several
systems and processes to manage them. CBP separates the bills it
collects into broad categories. See generally 19 CFR 24.3a. The
categories include accrual bills, supplemental bills, reimbursable
bills, non-reimbursable/miscellaneous bills, debit vouchers, and fines,
penalties, and forfeiture bills. Release 4 specifically concerns
supplemental bills, certain reimbursable bills, and non-reimbursable/
miscellaneous bills. A more detailed description of these types of
bills is provided below. However, it should be noted that Release 4
does not include accrual bills,\1\ debit vouchers,\2\ or fines,
penalties, and forfeiture bills,\3\ except where those bills would
utilize the enhanced CBP Bill Form. CBP will address these bills in
future releases for ACE Collections, as needed.
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\1\ Accrual bills are described in 19 CFR 24.3a and 24.4 and
record/recognize revenue transactions during the period service was
provided and revenue was technically earned instead of when actual
payment was received. The most notable example are deferred tax
payments of internal revenue taxes owed on distilled spirits, wines,
and beer imported into the United States. The majority of accrual
bills were addressed in Release 3.
\2\ Debit vouchers are described in 19 CFR 24.3(e) and 24.3a and
arise when a CBP account is debited because of a dishonored or
``bounced'' check or ACH transaction.
\3\ Fines, penalties, and forfeiture bills arise from activities
governed by other statutes and regulations, such as 19 CFR 133.27,
which allows CBP to impose civil fines ``on any person who . . .
aids and abets the importation of merchandise . . . that bears a
counterfeit mark'' or 19 CFR 146.81, which allows the assessment of
penalties for violating the rules governing foreign trade zones. The
full extent of fines, penalties, and forfeiture bills that CBP
collects is too numerous and varied to list here.
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Supplemental bills are described in 19 CFR 24.3a and constitute the
majority of bills CBP generates for collections purposes. These bills
arise from the liquidation and reliquidation processes and are
generated because of the nonpayment or underpayment of duties, taxes,
and fees at the time of entry for imported merchandise. Supplemental
bills also include vessel repair duties, consumption duties,
antidumping/countervailing duties, as well as any interest that is
owed.\4\
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\4\ CBP assesses interest on the underpayment of estimated
duties, taxes, fees, or interest owed by importers of record, as set
forth in 19 CFR 24.3a(b)(2).
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Reimbursable bills are described in 19 CFR 24.16-17. Generally,
reimbursable bills arise from certain activities and services performed
by CBP employees
[[Page 56970]]
in partnership with private sector entities. The activities include,
but are not limited to, agricultural processing or border security,
administrative support, and immigration inspection at ports of entry.
Reimbursable bills generally cover the salaries of additional staff,
overtime hours, administration, and transportation expenses. Most
reimbursable bills are already managed through the SAP enterprise
resource planning software.\5\ This notice concerns the reimbursable
bills that do not use the SAP system, which include, but are not
limited to, bills that CBP collects on behalf of certain other
government agencies, certain internal revenue tax collections, and
baggage declarations on the CBP Collection Receipt Form (Form 368 or
368A).
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\5\ For example, CBP services rendered under the Reimbursable
Services Program (RSP) are billed through the SAP system. Additional
information about the Reimbursable Services Program may be found at
<a href="https://www.cbp.gov/border-security/ports-entry/resource-opt-strategy/public-private-partnerships/reimbursable-services-program">https://www.cbp.gov/border-security/ports-entry/resource-opt-strategy/public-private-partnerships/reimbursable-services-program</a>.
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Non-reimbursable/miscellaneous bills are described in 19 CFR
24.3(e) and 24.3a. These bills are also known as ``manual bills'' or
``manual receivables'' and include certain user fees, such as
commercial Consolidated Omnibus Budget Reconciliation Act (COBRA) fees,
Customs Inspection User Fees (CUF), and other non-tariff debts. This is
a catchall category that covers unique and varied bills.
CBP has determined that providing a new option to electronically
view these bills in ACE, as described in more detail below, will
provide the public with more transparency and tools to manage certain
outstanding bills. CBP has reviewed and assessed the collections
requirements from fiscal year (FY) 2018, and after a thorough
evaluation, identified the requirements and modernization opportunities
to support users of CBP's collections system. Throughout this
evaluation, CBP has collaborated with stakeholders within CBP, as well
as members of the trade community, and received valuable feedback,
which was incorporated in the new ACE Collections requirements for
billing. The resulting benefits to the public that are announced in
this document will be implemented on October 18, 2021.
II. Enhancements to the Billing Process
CBP is announcing two enhancements to the billing process for the
public as part of Release 4. The first enhancement is the creation of a
new report for the types of bills that are affected by Release 4. This
new report will enable ACE account users to view their unpaid, open
bill details in ACE Reports, which is the data repository for ACE
Collections. The second enhancement is the replacement of the current
bill format (as set forth on the CBP Form 6084), in all instances when
the current bill format is used, with a new CBP Bill Form, which will
provide the public with additional information to better facilitate the
billing process.
A. Availability of an Option for Electronic Viewing of Certain Bills in
ACE
Currently, CBP sends physical bills on the CBP Form 6084, via mail
to officially notify the public of amounts owed for duties, taxes,
fees, and other charges. Given timing considerations, the public often
relies upon their own recordkeeping systems to track amounts owed and
make prompt payments to CBP. CBP's deployment of Release 4 will enable
ACE to pull, organize, and process data elements appearing in other CBP
systems and forms necessary to produce bills in ACE. As such, CBP now
has the capability to organize and turn that processed data into a
report that displays unpaid, open bill details, which ACE account users
may view in ACE Reports. This new option to view consolidated bills in
ACE Reports will, inter alia, reduce the amount of time that importers
of record and licensed customs brokers spend for identifying and
tracking individual entries of imported merchandise and determining the
total amounts they owe to CBP. Moreover, the accuracy of the billing
and collection processes will be improved because the public will be
able to identify, prepare for, and then address a physical bill during
the time that it is in transit through the mail.
Within a business day after initial processing of billing data, ACE
will reproduce the bill data in ACE Reports. The data elements
appearing in a consolidated report, which covers all unpaid, open bill
details for a particular debtor, will include: The debtor's name, the
bill number, the bill version, the bill date,\6\ the last notice date,
the port of service/charge name, the Center of Excellence and Expertise
(Center) associated with the bill, the team associated with the bill,
the date of the transaction that produced the bill, the transaction
identification number, reference name, the type of charge, the amount
owed, the interest accrued to date, the full amount due upon receipt,
the due date, the amount due after the due date, the surety code, the
date the associated interest rate becomes effective, the interest rate,
and the address and special addresses where the physical bill was
mailed. Specific bill numbers and data will be removed from the unpaid,
open bill detail report as early as two business days after the
corresponding bill is paid and has been processed by CBP.
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\6\ The bill date is the date upon which the bill and the CBP
Bill Form, described below, are generated by ACE. Thirty days after
the bill date is the bill due date for most bills, except for bills
resulting from dishonored checks or dishonored ACH transactions,
which are due within 15 days of the date of issuance of the bill (19
CFR 24.3(e)).
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As bills are processed in ACE, the same bill data will appear in a
consolidated format alongside all other outstanding and unpaid bills
attributed to the same debtor number \7\ that appears on the physical
bill. The unpaid, open bill details will be viewable only in ACE
Reports.\8\ It is important to note that CBP will continue its current
processes for mailing physical bills. The CBP Bill Form for the
physical bills, subject to the enhancements described elsewhere in this
document, will remain the primary source of legal notice of monies owed
due to customs activity, as required by 19 CFR 24.3(a). Information and
data that appear on the physical bill will supersede the data elements
that appear in ACE Reports and the public should continue to consult
the physical bill to ensure the proper payments of bills.\9\
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\7\ A unique identifying number, the debtor number, is assigned
to each party, by CBP's Finance Division, that owes or owed money
for customs activity. The debtor number is used by CBP to identify
parties, their payment histories, their outstanding debts, and the
number appears on all mailed CBP Form 6084s, and, in the future, CBP
Bill Forms.
\8\ The unpaid, open bill details report will not include the
deferred tax consolidated bill details which are instead accessible
in ACE Reports as a separate report. The consolidated deferred tax
bill was announced, and more information can be found, in Release 3,
86 FR 22696 (April 29, 2021).
\9\ A debtor may request an electronic copy of a mailed CBP Form
6084 by calling the appropriate port of entry or CBP's Finance
Division at (317) 614-4811.
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Only members of the public who have an ACE Portal account will be
able to view their unpaid, open billing details in the new report that
will be available in ACE Reports. CBP encourages affected members of
the public (including, but not limited to, importers of record and
licensed customs brokers) who do not already have an ACE Portal account
to apply for access to be able to view the necessary data to make
timely bill payments.\10\ CBP will provide any needed support for
setting up ACE Portal accounts. The public may access the ACE Reports
application through the
[[Page 56971]]
ACE Secure Data Portal at <a href="https://ace.cbp.dhs.gov">https://ace.cbp.dhs.gov</a>.\11\ Within ACE
Reports, ACE account users may navigate to and access their unpaid,
open bill detail report (the report) in the Workspace Module. The
Workspace Module is a window in ACE Reports that provides ACE account
users access to their standard reports categorized by subject area
(such as Cargo Release, Entry Summary, Manifest, etc.) and includes a
navigation list (a folder structure of standard reports) and a viewer
that displays the report selected.\12\
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\10\ The step-by-step instructions to apply for an ACE Portal
account are available online at: <a href="https://www.cbp.gov/trade/automated/getting-started/portal-applying">https://www.cbp.gov/trade/automated/getting-started/portal-applying</a>.
\11\ For more information about accessing, navigating, and
personalizing ACE Reports, please review the ACE Reports Trainings
at <a href="https://www.cbp.gov/trade/ace/training-and-reference-guides">https://www.cbp.gov/trade/ace/training-and-reference-guides</a>.
\12\ For additional information about the Workspace Module,
please consult the specific ACE Report training at <a href="https://www.cbp.gov/trade/ace/training-and-reference-guides">https://www.cbp.gov/trade/ace/training-and-reference-guides</a> or the quick
reference card at <a href="https://www.cbp.gov/document/guidance/ace-reports-qrc-navigating-workspace-module">https://www.cbp.gov/document/guidance/ace-reports-qrc-navigating-workspace-module</a>.
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B. Adoption of an Enhanced CBP Bill Form To Replace the Current CBP
Form 6084
Pursuant to 19 CFR 24.3(a), any bill or account for money due the
United States must be rendered by an authorized CBP officer or employee
on an official form. A bill informs the recipient of the amount owed on
a given date, the reason for the amount, the port of service/charge,
the late payment date, and the interest rate, among other information,
and it also includes a ``bill number'' to allow for its unique
identification. The required contents of the bill, which are captured
on the current CBP Form 6084, are described in 19 CFR 24.3a(d) and
additional requirements for certain bills described in 19 CFR 24.4(f)
and 24.4(h).
As part of Release 4, CBP is replacing the current CBP Form 6084
with a new CBP Bill Form to provide the public with additional
information to identify the authenticity of the bill and status
information, as well as better access to CBP resources to address
questions. The new CBP Bill Form will have the same structure as the
current CBP Form 6084, and it will contain all of the same
information.\13\ However, the new CBP Bill Form will be enhanced with
additional language to inform the recipient that the bill is produced
pursuant to 19 CFR 24.3a(d) and the inclusion of three new data fields
to identify the ``Center ID'' and ``Team Number'' that produced the
bill, as well as the date the bill was printed.\14\ CBP is also adding
email and internet addresses alongside the existing telephone number to
better enable the bill recipient to address questions related to
billing directly with CBP. For overdue bills only, CBP is including a
warning message concerning the consequences of continued non-payment or
a formal demand for payment and information about sanctions pursuant to
19 CFR 142.26.
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\13\ Additionally, the CBP Bill Form will harmonize the
presentation of interest accrued before liquidation, and determined
at liquidation, appearing on supplemental bills. The CBP Bill Form
will present a summary of that interest accrued as a single,
consolidated amount for all items appearing on the bill. This is
separate from the interest itemized and accruing as a result of
delinquency.
\14\ The print date is the date upon which the third-party print
vendor, described above, prints, and mails the CBP Bill Form. The
print date reflects the date of mailing of notice of demand for
payment against the bond pursuant to 19 U.S.C. 1514(c)(3).
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The CBP Bill Form will also have a specific version dedicated to
the recipients of bills for deferred payments of internal revenue taxes
owed on distilled spirits, wines, and beer imported into the United
States. This new deferred tax CBP Bill Form (CBP Bill Form (DT)), will
have the same format as the CBP Bill Form, but it will inform the
recipient that, in accordance with 19 CFR 24.4, this bill is being
issued for the deferred tax payment on imported alcoholic beverages and
that any accrued interest for late payment will be assessed on a
separate bill as required by 19 CFR 24.4(f)(2). As bills for deferred
tax payments are subject to specific regulations that do not apply to
other bills, importers of record who pay deferred taxes will benefit
from a more customized CBP Bill Form.\15\
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\15\ For additional information about changes to the payment of
deferred taxes on imported alcoholic beverages, please see the
Federal Register notice published for Release 3, 86 FR 22696 (April
29, 2021).
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The new CBP Bill Form and CBP Bill Form (DT) will provide the
public with additional clarity about the billing process. The
recipients of bills will know under what authority the bill is produced
through the addition of citations to regulations, and they will be able
to identify the origin of the bill more easily because of the new data
fields. Moreover, the recipients of bills will be able to better
address billing questions because the bill will list additional
informational resources and the recipients will be better advised as to
the consequences for failing to timely pay.
The enhanced CBP Bill Form, as described herein, may be found on
CBP's website at <a href="https://www.cbp.gov/trade/priority-issues/revenue/bill-payments">https://www.cbp.gov/trade/priority-issues/revenue/bill-payments</a> and will be adopted by CBP on October 18, 2021. Please
note that this CBP Bill Form will continue to also be identifiable as
the CBP Form 6084 unless and until the associated numerical designation
of 6084 becomes obsolete under a future rulemaking that would be
published in the Federal Register.
Dated: October 6, 2021.
Jeffrey Caine,
Chief Financial Officer, U.S. Customs and Border Protection.
[FR Doc. 2021-22231 Filed 10-12-21; 8:45 am]
BILLING CODE 9111-14-P
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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.