Interest on Untimely Paid Vessel Repair Duties, 18132-18134 [2011-7815]

Download as PDF 18132 Federal Register / Vol. 76, No. 63 / Friday, April 1, 2011 / Proposed Rules include a minimum of 25 hours of operation at 30 minute power and limits, divided into periods of 30 minutes power with alternate periods at maximum continuous power or less. (1) Modification of the § 33.87 test requirements to include the 25 hours of operation at 30 minute power rating, must be proposed by the Applicant and accepted by the FAA. Note that the test time required for the takeoff rating may not be counted toward the 25 hours of operation required for the 30-minute rating. Issued in Burlington, Massachusetts, on March 22, 2011. Peter A. White, Acting Manager, Engine and Propeller Directorate, Aircraft Certification Service. [FR Doc. 2011–7598 Filed 3–31–11; 8:45 am] BILLING CODE M DEPARTMENT OF HOMELAND SECURITY U.S. Customs and Border Protection Department of The Treasury 19 CFR Parts 4 and 24 [Docket No. USCBP–2008–0085] RIN 1515–AD74 Interest on Untimely Paid Vessel Repair Duties Customs and Border Protection, Department of Homeland Security; Department of the Treasury. ACTION: Notice of proposed rulemaking. AGENCY: This document proposes to amend title 19 of the Code of Federal Regulations (19 CFR) to provide that where an owner or master of a vessel documented under the laws of the United States fails to timely pay the duties determined to be due to Customs and Border Protection (CBP) that are associated with the purchase of equipment for, or repair to, the vessel while it is outside the United States, interest will accrue on the amounts owed to CBP and that person will be liable for interest. The purpose of this document is to ensure that title 19 of the CFR reflects that CBP collects interest as part of its inherent revenue collection functions in situations where an owner or master of a vessel fails to pay the vessel repair duties determined to be due within 30 days of CBP issuing the bill. DATES: Comments must be received on or before May 31, 2011. jlentini on DSKJ8SOYB1PROD with PROPOSALS SUMMARY: VerDate Mar<15>2010 17:06 Mar 31, 2011 Jkt 223001 You may submit comments, identified by docket number, by one of the following methods: • Federal eRulemaking Portal: http:// www.regulations.gov. Follow the instructions for submitting comments via docket number USCBP 2008–0085. • Mail: Trade and Commercial Regulations Branch, Regulations and Rulings, Office of International Trade, Customs and Border Protection, 799 9th Street, NW. (Mint Annex), Washington, DC 20229–1179. Instructions: All submissions received must include the agency name and docket number for this proposed rulemaking. All comments received will be posted without change to http:// www.regulations.gov, including any personal information provided. For detailed instructions on submitting comments and additional information on the proposed rulemaking process, see the ‘‘Public Participation’’ heading of the SUPPLEMENTARY INFORMATION section of this document. Docket: For access to the docket to read background documents or comments received, go to http:// www.regulations.gov. Submitted comments may also be inspected during regular business days between the hours of 9 a.m. and 4:30 p.m. at the Trade and Commercial Regulations Branch, Regulations and Rulings, Office of International Trade, Customs and Border Protection, 799 9th Street, NW., 5th Floor, Washington, DC. Arrangements to inspect submitted comments should be made in advance by calling Joseph Clark at (202) 325– 0118. ADDRESSES: FOR FURTHER INFORMATION CONTACT: Carrie Owens, Chief, Entry Process and Duty Refunds, Regulations and Rulings, Office of International Trade, (202) 325– 0266. SUPPLEMENTARY INFORMATION: Public Participation Interested persons are invited to participate in this rulemaking by submitting written data, views, or arguments on all aspects of the proposed rule. Customs and Border Protection (CBP) also invites comments that relate to the economic, environmental, or federalism effects that might result from this proposed rule. If appropriate to a specific comment, the commenter should reference the specific portion of the proposed rule, explain the reason for any recommended change, and include data, information, or authority that support such recommended change. PO 00000 Frm 00029 Fmt 4702 Sfmt 4702 Background Section 466 of the Tariff Act of 1930, as amended (19 U.S.C. 1466), and Subchapter XVIII, Chapter 98, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), provide, in pertinent part, that equipment purchased for, or repairs made to, an American vessel in a foreign country are subject to entry and the payment of ad valorem duty on the first arrival of the affected vessel in any port of the United States. Section 498 of the Tariff Act of 1930 (19 U.S.C. 1498) provides that the Secretary of the Treasury is authorized to prescribe rules and regulations for the declaration and entry of merchandise. Within that statute, paragraph (a)(10) provides, in pertinent part, that the Secretary may prescribe rules and regulations pertaining to the entry of merchandise within the provisions of section 1466 of this title (relating to vessel repairs and equipment purchases). The Federal Claims Collection Act of 1966, codified at 31 U.S.C. 3701–3720A, as amended, establishes general federal claim and interest collection authority. Section 3717(a) directs the head of an executive, judicial, or legislative agency to charge interest on any outstanding debt to the United States Government. Sections 3737(b) and (d) provide that interest accrues from the date notice is mailed, however no interest will be charged if the amount on the claim is paid within 30 days from the mailing date. Based on the authority conferred by these statutory provisions, this document proposes to amend title 19 of the Code of Federal Regulations (19 CFR) to provide that where an owner or master of a vessel documented under the laws of the United States fails to timely pay the duties determined to be due to Customs and Border Protection (CBP) that are associated with the purchase of equipment for, or repair to, the vessel while it is outside the United States, interest will accrue on the amounts owed to CBP and that person will be liable for interest. The purpose of this document is to ensure that title 19 of the CFR reflects that CBP collects interest as part of its inherent revenue collection functions in situations where an owner or master of the vessel fails to pay the vessel repair duties determined to be due within 30 days of CBP issuing the bill. These proposed changes, other than those involving non-substantive editorial changes, are discussed below in more detail. E:\FR\FM\01APP1.SGM 01APP1 Federal Register / Vol. 76, No. 63 / Friday, April 1, 2011 / Proposed Rules Explanation of Amendments jlentini on DSKJ8SOYB1PROD with PROPOSALS Section 4.14 Section 4.14 of title 19 of the Code of Federal Regulations (19 CFR 4.14) sets forth the regulatory provisions applicable to equipment purchases for, and repairs to, American vessels and provides that the costs associated with such expenditures are subject to declaration, entry and payment of ad valorem duty. Section 4.14(i) sets forth the general procedures for seeking relief from the assessment of vessel repair duties and prescribes the manner by which an Application for Relief from such duties must be submitted to CBP. Within § 4.14(i), this document proposes to redesignate existing paragraph (i)(3) as paragraph (i)(4) and to add a new paragraph (i)(3). Newly proposed § 4.14(i)(3), entitled ‘‘Application for Relief; failure to file or denial in whole or in part,’’ will provide that if no Application for Relief is filed, or if a timely filed Application for Relief is denied in whole or in part, the VRU (vessel repair unit) will determine the amount of duty due and issue a bill to the party who filed the vessel repair entry. If the bill is not timely paid, interest will accrue as provided in § 24.3a(b)(1) of this chapter. It is also proposed to amend § 4.14(j)(1), which prescribes the penalties for failure to report, enter, or pay vessel repair duties, to state that the owner or master of the vessel who fails to timely pay the duty determined to be due will be liable for interest as provided in section 24.3a(b)(1) of this chapter. Section 24.3a It is proposed to make conforming changes to §§ 24.3a(a) and (b) (19 CFR 24.3a(a) and (b)) which, respectively, prescribe the payment due date for CBP bills and provide for the assessment of interest charges if payment is not received by CBP on or before the late payment date appearing on the bill. The proposed changes to paragraph (a) specifically would include ‘‘vessel repair duties’’ as among the types of bills CBP issues. In paragraph (b), it is proposed to include ‘‘vessel repair duties’’ as among the types of bills for which CBP may assess interest charges from the date the bill is issued. The Regulatory Flexibility Act and Executive Order 12866 Because these proposed amendments merely reflect the agency’s revenue collection functions and rights, and impose no additional regulatory burden on the importing public, pursuant to the VerDate Mar<15>2010 17:06 Mar 31, 2011 Jkt 223001 provisions of the Regulatory Flexibility Act, 5 U.S.C. 601 et seq., it is certified that, if adopted, the proposed amendments will not have a significant economic impact on a substantial number of small entities. Further, these proposed amendments do not meet the criteria for a ‘‘significant regulatory action’’ as specified in Executive Order 12866. Paperwork Reduction Act As there are no new collections of information proposed in this document, the provisions of the Paperwork Reduction Act of 1995 (44 U.S.C. 3507) are inapplicable. Signing Authority This proposed rulemaking is being issued in accordance with 19 CFR 0.1(a)(1), pertaining to the authority of the Secretary of the Treasury (or his/her delegate) to approve regulations related to certain CBP revenue functions. List of Subjects Administrative practice and procedure, Cargo vessels, Customs duties and inspection, Entry, Passenger vessels, Penalties, Repairs, Reporting and recordkeeping requirements, Shipping, Vessels. 19 CFR Part 24 Accounting, Claims, Customs duties and inspection, Exports, Imports, Interest, Reporting and recordkeeping requirements, Taxes, User fees, Wages. Proposed Amendments to the Regulations For the reasons set forth in the preamble, parts 4 and 24 of title 19 of the CFR (19 CFR Parts 4 and 24) are proposed to be amended as set forth below. PART 4—VESSELS IN FOREIGN AND DOMESTIC TRADE 1. The general authority citation for part 4 continues, and the specific authority citation for § 4.14 is revised, to read as follows: Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1431, 1433, 1434, 1624, 2071 note; 46 U.S.C. 501, 60105. * * * * Section 4.14 also issued under 19 U.S.C. 1466, 1498; 31 U.S.C. 9701. * * * * * 2. In § 4.14: a. The heading text is revised; b. Existing paragraph (i)(3) is redesignated as paragraph (i)(4) and a new paragraph (i)(3) is added; and PO 00000 Frm 00030 c. Paragraph (j)(1) is amended by adding a new third sentence. The additions to § 4.14 read as follows: § 4.14 Equipment purchases for, and repairs to, American vessels. * * * * * (i) * * * (3) Application for Relief; failure to file or denial in whole or in part. If no Application for Relief is filed, or if a timely filed Application for Relief is denied in whole or in part, the VRU will determine the amount of duty due and issue a bill to the party who filed the vessel repair entry. If the bill is not timely paid, interest will accrue as provided in § 24.3a(b)(1) of this chapter. (j) * * * (1) * * * The owner or master of the vessel who fails to timely pay the duty determined to be due is liable for interest as provided in § 24.3a(b)(1) of this chapter. * * * * * PART 24—CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE 19 CFR Part 4 * 18133 Fmt 4702 Sfmt 4702 3. The general authority citation for part 24 is revised to read as follows: Authority: 5 U.S.C. 301; 19 U.S.C. 58a– 58c, 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States, 1505, 1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 3717, 9701; Public Law 107–296, 116 Stat. 2135 (6 U.S.C. 1 et seq.). * * * * * 4. Section 24.3a is amended: a. In the heading text, by adding after the word ‘‘assessment’’ the words ‘‘on bills’’; b. In paragraph (a): by adding after the word ‘‘reliquidation)’’ the language ‘‘, or vessel repair duties,’’; and by removing the words ‘‘shall be’’ and adding in their place the word ‘‘are’’; c. In the heading text to paragraph (b)(1), by adding after the word ‘‘for’’ the words ‘‘vessel repair duties,’’; d. In paragraph (b)(2)(i) introductory text, by removing the word ‘‘shall’’ and adding in its place the word ‘‘will’’; e. In paragraph (b)(2)(i)(A), by removing the word ‘‘shall’’ and adding in its place the word ‘‘will’’; f. In paragraph (b)(2)(i)(B) introductory text, by removing the word ‘‘shall’’; g. In paragraph (b)(2)(i)(B)(1), by removing the word ‘‘shall’’ and adding in its place the word ‘‘will’’; h. In paragraph (b)(2)(i)(B)(2), by removing the word ‘‘shall’’ and adding in its place the word ‘‘will’’; i. In paragraph (b)(2)(i)(B)(3), by removing the word ‘‘shall’’ wherever it appears and adding in each place the word ‘‘will’’; E:\FR\FM\01APP1.SGM 01APP1 18134 Federal Register / Vol. 76, No. 63 / Friday, April 1, 2011 / Proposed Rules j. In paragraph (b)(2)(i)(B)(4), by removing the word ‘‘shall’’ and adding in its place the word ‘‘will’’; k. In paragraph (b)(2)(i)(C), by removing the word ‘‘shall’’ and adding in its place the word ‘‘will’’; l. In paragraph (b)(2)(ii), by removing the word ‘‘shall’’ wherever it appears and adding in each place the word ‘‘will’’; and m. In paragraph (c)(1), by removing the words ‘‘CBP Office of Finance, Indianapolis, Indiana’’ and adding in their place the language ‘‘CBP’s Revenue Division, Office of Administration’’. Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be handdelivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC: PA: LPD: PR (REG–131151–10), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit electronic outlines of oral comments via the Federal eRulemaking Portal at http:// www.regulations.gov. FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Kirsten N. Witter at (202) 927–0900; concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Richard A. Hurst at Richard.A.Hurst@irscounsel.treas.gov or (202) 622–7180 (not toll-free numbers). Alan Bersin, Commissioner, U.S. Customs and Border Protection. Approved: March 29, 2011, Timothy E. Skud, Deputy Assistant Secretary of the Treasury. [FR Doc. 2011–7815 Filed 3–31–11; 8:45 am] BILLING CODE 9111–14–P The subject of the public hearing is the notice of proposed rulemaking (REG– 131151–10) that was published in the Federal Register on Tuesday, January 18, 2011 (76 FR 2852). Persons, who wish to present oral comments at the hearing that submitted written comments, must submit an outline of the topics to be discussed and the amount of time to be devoted to each topic (signed original and eight (8) copies) by Tuesday, April 19, 2011. A period of 10 minutes is allotted to each person for presenting oral comments. After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing or in the Freedom of Information Reading Room (FOIA RR) (Room 1621) which is located at the 11th and Pennsylvania Avenue, NW., entrance, 1111 Constitution Avenue, NW., Washington, DC. Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this document. SUPPLEMENTARY INFORMATION: DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [REG–131151–10] RIN 1545–BJ89 Rewards and Awards for Information Relating to Violations of Internal Revenue Laws; Hearing Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing on proposed rulemaking. AGENCY: This document provides notice of public hearing on a notice of proposed rulemaking relating to the payment of rewards under section 7623(a) of the Internal Revenue Code and awards under section 7623(b). The guidance is necessary to clarify the definition of proceeds of amounts collected and collected proceeds under section 7623. This regulation provides needed guidance to the general public as well as officers and employees of the IRS who review claims under section 7623. DATES: The public hearing is being held on Wednesday, May 11, 2011, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by Tuesday, April 19, 2011. ADDRESSES: The public hearing is being held in the auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send submissions to: CC: PA: LPD: PR (REG– 131151–10), room 5203, Internal jlentini on DSKJ8SOYB1PROD with PROPOSALS SUMMARY: VerDate Mar<15>2010 17:06 Mar 31, 2011 Jkt 223001 Guy R. Traynor, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2011–7670 Filed 3–31–11; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00031 Fmt 4702 Sfmt 4702 PENSION BENEFIT GUARANTY CORPORATION 29 CFR Chapter XL Reducing Regulatory Burden; Review Under E.O. 13563 Pension Benefit Guaranty Corporation. ACTION: Request for comments. AGENCY: The Pension Benefit Guaranty Corporation (PBGC) is reviewing its regulations in response to the President’s Executive Order 13563 on Improving Regulation and Regulatory Review. The purpose of this review is to make PBGC’s regulatory program both more effective and less burdensome. We are starting by identifying regulations for possible modification, streamlining, or repeal, which will be incorporated into a preliminary regulatory review plan. For now, we are asking the public for ideas and information—to suggest candidate regulations for review, alternative approaches, etc.—to help prepare the preliminary plan. There will be additional opportunities for public comment after the preliminary plan is developed and approved. DATES: PBGC requests that written comments and information on developing the preliminary plan be submitted by April 20, 2011. PBGC will take into consideration comments received after that date to the extent feasible. FOR FURTHER INFORMATION CONTACT: Catherine B. Klion, Manager, (klion.catherine@pbgc.gov), or Daniel S. Liebman, Attorney, (liebman.daniel@pbgc.gov), Regulatory and Policy Division, Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street, NW., Washington, DC 20005, 202–326– 4024. (TTY/TDD users may call the Federal relay service toll-free at 1–800– 877–8339 and ask to be connected to 202–326–4024.) ADDRESSES: Comments, identified by ‘‘Regulatory Review’’, may be submitted by any of the following methods: • Federal eRulemaking Portal: http:// www.regulations.gov. Follow the web site instructions for submitting comments. • E-mail: reg.comments@pbgc.gov. • Fax: 202–326–4224. • Mail or Hand Delivery: Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street, NW., Washington, DC 20005– 4026. Comments received, including personal information provided, will be posted to http://www.pbgc.gov. Copies SUMMARY: E:\FR\FM\01APP1.SGM 01APP1

Agencies

[Federal Register Volume 76, Number 63 (Friday, April 1, 2011)]
[Proposed Rules]
[Pages 18132-18134]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-7815]


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DEPARTMENT OF HOMELAND SECURITY

U.S. Customs and Border Protection

Department of The Treasury

19 CFR Parts 4 and 24

[Docket No. USCBP-2008-0085]
RIN 1515-AD74


Interest on Untimely Paid Vessel Repair Duties

AGENCY: Customs and Border Protection, Department of Homeland Security; 
Department of the Treasury.

ACTION: Notice of proposed rulemaking.

-----------------------------------------------------------------------

SUMMARY: This document proposes to amend title 19 of the Code of 
Federal Regulations (19 CFR) to provide that where an owner or master 
of a vessel documented under the laws of the United States fails to 
timely pay the duties determined to be due to Customs and Border 
Protection (CBP) that are associated with the purchase of equipment 
for, or repair to, the vessel while it is outside the United States, 
interest will accrue on the amounts owed to CBP and that person will be 
liable for interest. The purpose of this document is to ensure that 
title 19 of the CFR reflects that CBP collects interest as part of its 
inherent revenue collection functions in situations where an owner or 
master of a vessel fails to pay the vessel repair duties determined to 
be due within 30 days of CBP issuing the bill.

DATES: Comments must be received on or before May 31, 2011.

ADDRESSES: You may submit comments, identified by docket number, by one 
of the following methods:
     Federal eRulemaking Portal: http://www.regulations.gov. 
Follow the instructions for submitting comments via docket number USCBP 
2008-0085.
     Mail: Trade and Commercial Regulations Branch, Regulations 
and Rulings, Office of International Trade, Customs and Border 
Protection, 799 9th Street, NW. (Mint Annex), Washington, DC 20229-
1179.
    Instructions: All submissions received must include the agency name 
and docket number for this proposed rulemaking. All comments received 
will be posted without change to http://www.regulations.gov, including 
any personal information provided. For detailed instructions on 
submitting comments and additional information on the proposed 
rulemaking process, see the ``Public Participation'' heading of the 
SUPPLEMENTARY INFORMATION section of this document.
    Docket: For access to the docket to read background documents or 
comments received, go to http://www.regulations.gov. Submitted comments 
may also be inspected during regular business days between the hours of 
9 a.m. and 4:30 p.m. at the Trade and Commercial Regulations Branch, 
Regulations and Rulings, Office of International Trade, Customs and 
Border Protection, 799 9th Street, NW., 5th Floor, Washington, DC. 
Arrangements to inspect submitted comments should be made in advance by 
calling Joseph Clark at (202) 325-0118.

FOR FURTHER INFORMATION CONTACT: Carrie Owens, Chief, Entry Process and 
Duty Refunds, Regulations and Rulings, Office of International Trade, 
(202) 325-0266.

SUPPLEMENTARY INFORMATION:

Public Participation

    Interested persons are invited to participate in this rulemaking by 
submitting written data, views, or arguments on all aspects of the 
proposed rule. Customs and Border Protection (CBP) also invites 
comments that relate to the economic, environmental, or federalism 
effects that might result from this proposed rule. If appropriate to a 
specific comment, the commenter should reference the specific portion 
of the proposed rule, explain the reason for any recommended change, 
and include data, information, or authority that support such 
recommended change.

Background

    Section 466 of the Tariff Act of 1930, as amended (19 U.S.C. 1466), 
and Subchapter XVIII, Chapter 98, Harmonized Tariff Schedule of the 
United States (19 U.S.C. 1202), provide, in pertinent part, that 
equipment purchased for, or repairs made to, an American vessel in a 
foreign country are subject to entry and the payment of ad valorem duty 
on the first arrival of the affected vessel in any port of the United 
States.
    Section 498 of the Tariff Act of 1930 (19 U.S.C. 1498) provides 
that the Secretary of the Treasury is authorized to prescribe rules and 
regulations for the declaration and entry of merchandise. Within that 
statute, paragraph (a)(10) provides, in pertinent part, that the 
Secretary may prescribe rules and regulations pertaining to the entry 
of merchandise within the provisions of section 1466 of this title 
(relating to vessel repairs and equipment purchases).
    The Federal Claims Collection Act of 1966, codified at 31 U.S.C. 
3701-3720A, as amended, establishes general federal claim and interest 
collection authority. Section 3717(a) directs the head of an executive, 
judicial, or legislative agency to charge interest on any outstanding 
debt to the United States Government. Sections 3737(b) and (d) provide 
that interest accrues from the date notice is mailed, however no 
interest will be charged if the amount on the claim is paid within 30 
days from the mailing date.
    Based on the authority conferred by these statutory provisions, 
this document proposes to amend title 19 of the Code of Federal 
Regulations (19 CFR) to provide that where an owner or master of a 
vessel documented under the laws of the United States fails to timely 
pay the duties determined to be due to Customs and Border Protection 
(CBP) that are associated with the purchase of equipment for, or repair 
to, the vessel while it is outside the United States, interest will 
accrue on the amounts owed to CBP and that person will be liable for 
interest. The purpose of this document is to ensure that title 19 of 
the CFR reflects that CBP collects interest as part of its inherent 
revenue collection functions in situations where an owner or master of 
the vessel fails to pay the vessel repair duties determined to be due 
within 30 days of CBP issuing the bill.
    These proposed changes, other than those involving non-substantive 
editorial changes, are discussed below in more detail.

[[Page 18133]]

Explanation of Amendments

Section 4.14

    Section 4.14 of title 19 of the Code of Federal Regulations (19 CFR 
4.14) sets forth the regulatory provisions applicable to equipment 
purchases for, and repairs to, American vessels and provides that the 
costs associated with such expenditures are subject to declaration, 
entry and payment of ad valorem duty.
    Section 4.14(i) sets forth the general procedures for seeking 
relief from the assessment of vessel repair duties and prescribes the 
manner by which an Application for Relief from such duties must be 
submitted to CBP. Within Sec.  4.14(i), this document proposes to 
redesignate existing paragraph (i)(3) as paragraph (i)(4) and to add a 
new paragraph (i)(3). Newly proposed Sec.  4.14(i)(3), entitled 
``Application for Relief; failure to file or denial in whole or in 
part,'' will provide that if no Application for Relief is filed, or if 
a timely filed Application for Relief is denied in whole or in part, 
the VRU (vessel repair unit) will determine the amount of duty due and 
issue a bill to the party who filed the vessel repair entry. If the 
bill is not timely paid, interest will accrue as provided in Sec.  
24.3a(b)(1) of this chapter.
    It is also proposed to amend Sec.  4.14(j)(1), which prescribes the 
penalties for failure to report, enter, or pay vessel repair duties, to 
state that the owner or master of the vessel who fails to timely pay 
the duty determined to be due will be liable for interest as provided 
in section 24.3a(b)(1) of this chapter.

Section 24.3a

    It is proposed to make conforming changes to Sec. Sec.  24.3a(a) 
and (b) (19 CFR 24.3a(a) and (b)) which, respectively, prescribe the 
payment due date for CBP bills and provide for the assessment of 
interest charges if payment is not received by CBP on or before the 
late payment date appearing on the bill. The proposed changes to 
paragraph (a) specifically would include ``vessel repair duties'' as 
among the types of bills CBP issues. In paragraph (b), it is proposed 
to include ``vessel repair duties'' as among the types of bills for 
which CBP may assess interest charges from the date the bill is issued.

The Regulatory Flexibility Act and Executive Order 12866

    Because these proposed amendments merely reflect the agency's 
revenue collection functions and rights, and impose no additional 
regulatory burden on the importing public, pursuant to the provisions 
of the Regulatory Flexibility Act, 5 U.S.C. 601 et seq., it is 
certified that, if adopted, the proposed amendments will not have a 
significant economic impact on a substantial number of small entities. 
Further, these proposed amendments do not meet the criteria for a 
``significant regulatory action'' as specified in Executive Order 
12866.

Paperwork Reduction Act

    As there are no new collections of information proposed in this 
document, the provisions of the Paperwork Reduction Act of 1995 (44 
U.S.C. 3507) are inapplicable.

Signing Authority

    This proposed rulemaking is being issued in accordance with 19 CFR 
0.1(a)(1), pertaining to the authority of the Secretary of the Treasury 
(or his/her delegate) to approve regulations related to certain CBP 
revenue functions.

List of Subjects

19 CFR Part 4

    Administrative practice and procedure, Cargo vessels, Customs 
duties and inspection, Entry, Passenger vessels, Penalties, Repairs, 
Reporting and recordkeeping requirements, Shipping, Vessels.

19 CFR Part 24

    Accounting, Claims, Customs duties and inspection, Exports, 
Imports, Interest, Reporting and recordkeeping requirements, Taxes, 
User fees, Wages.

Proposed Amendments to the Regulations

    For the reasons set forth in the preamble, parts 4 and 24 of title 
19 of the CFR (19 CFR Parts 4 and 24) are proposed to be amended as set 
forth below.

PART 4--VESSELS IN FOREIGN AND DOMESTIC TRADE

    1. The general authority citation for part 4 continues, and the 
specific authority citation for Sec.  4.14 is revised, to read as 
follows:

    Authority:  5 U.S.C. 301; 19 U.S.C. 66, 1431, 1433, 1434, 1624, 
2071 note; 46 U.S.C. 501, 60105.
* * * * *
    Section 4.14 also issued under 19 U.S.C. 1466, 1498; 31 U.S.C. 
9701.
* * * * *
    2. In Sec.  4.14:
    a. The heading text is revised;
    b. Existing paragraph (i)(3) is redesignated as paragraph (i)(4) 
and a new paragraph (i)(3) is added; and
    c. Paragraph (j)(1) is amended by adding a new third sentence.
    The additions to Sec.  4.14 read as follows:


Sec.  4.14  Equipment purchases for, and repairs to, American vessels.

* * * * *
    (i) * * *
    (3) Application for Relief; failure to file or denial in whole or 
in part. If no Application for Relief is filed, or if a timely filed 
Application for Relief is denied in whole or in part, the VRU will 
determine the amount of duty due and issue a bill to the party who 
filed the vessel repair entry. If the bill is not timely paid, interest 
will accrue as provided in Sec.  24.3a(b)(1) of this chapter.
    (j) * * *
    (1) * * * The owner or master of the vessel who fails to timely pay 
the duty determined to be due is liable for interest as provided in 
Sec.  24.3a(b)(1) of this chapter.
* * * * *

PART 24--CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE

    3. The general authority citation for part 24 is revised to read as 
follows:

    Authority:  5 U.S.C. 301; 19 U.S.C. 58a-58c, 66, 1202 (General 
Note 3(i), Harmonized Tariff Schedule of the United States, 1505, 
1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 3717, 9701; Public Law 
107-296, 116 Stat. 2135 (6 U.S.C. 1 et seq.).
* * * * *
    4. Section 24.3a is amended:
    a. In the heading text, by adding after the word ``assessment'' the 
words ``on bills'';
    b. In paragraph (a): by adding after the word ``reliquidation)'' 
the language ``, or vessel repair duties,''; and by removing the words 
``shall be'' and adding in their place the word ``are'';
    c. In the heading text to paragraph (b)(1), by adding after the 
word ``for'' the words ``vessel repair duties,'';
    d. In paragraph (b)(2)(i) introductory text, by removing the word 
``shall'' and adding in its place the word ``will'';
    e. In paragraph (b)(2)(i)(A), by removing the word ``shall'' and 
adding in its place the word ``will'';
    f. In paragraph (b)(2)(i)(B) introductory text, by removing the 
word ``shall'';
    g. In paragraph (b)(2)(i)(B)(1), by removing the word ``shall'' and 
adding in its place the word ``will'';
    h. In paragraph (b)(2)(i)(B)(2), by removing the word ``shall'' and 
adding in its place the word ``will'';
    i. In paragraph (b)(2)(i)(B)(3), by removing the word ``shall'' 
wherever it appears and adding in each place the word ``will'';

[[Page 18134]]

    j. In paragraph (b)(2)(i)(B)(4), by removing the word ``shall'' and 
adding in its place the word ``will'';
    k. In paragraph (b)(2)(i)(C), by removing the word ``shall'' and 
adding in its place the word ``will'';
    l. In paragraph (b)(2)(ii), by removing the word ``shall'' wherever 
it appears and adding in each place the word ``will''; and
    m. In paragraph (c)(1), by removing the words ``CBP Office of 
Finance, Indianapolis, Indiana'' and adding in their place the language 
``CBP's Revenue Division, Office of Administration''.

Alan Bersin,
Commissioner, U.S. Customs and Border Protection.
    Approved: March 29, 2011,
Timothy E. Skud,
Deputy Assistant Secretary of the Treasury.
[FR Doc. 2011-7815 Filed 3-31-11; 8:45 am]
BILLING CODE 9111-14-P