This version of the form is not currently in use and is provided for reference only. Download this version of CBP Form 350 for the current year.
This is a legal form that was released by the U.S. Department of Homeland Security - Customs and Border Protection on July 1, 2018 and used country-wide. As of today, no separate filing guidelines for the form are provided by the issuing department.
Q: What is CBP Form 350?
A: CBP Form 350 is a document used to report the Harbor Maintenance Fee.
Q: What is the Harbor Maintenance Fee?
A: The Harbor Maintenance Fee is a fee imposed on certain imported goods to fund the maintenance and improvement of U.S. harbors.
Q: What is the purpose of the Amended Quarterly Summary Report?
A: The purpose of the Amended Quarterly Summary Report is to correct or update previously submitted information on the Harbor Maintenance Fee.
Q: Who needs to file the Amended Quarterly Summary Report?
A: Importers or their authorized agents who have previously filed the CBP Form 350 need to file the Amended Quarterly Summary Report if there are any corrections or updates to be made.
Q: How often is the Amended Quarterly Summary Report filed?
A: The Amended Quarterly Summary Report is filed on a quarterly basis.
Q: Are there any penalties for not filing the Amended Quarterly Summary Report?
A: Yes, failure to file the Amended Quarterly Summary Report or filing false or misleading information may result in penalties or other enforcement actions.
Q: Can I file the Amended Quarterly Summary Report electronically?
A: Yes, you can file the Amended Quarterly Summary Report electronically through the Automated Commercial Environment (ACE) system.
Q: Is the Harbor Maintenance Fee the same as customs duties?
A: No, the Harbor Maintenance Fee is a separate fee imposed on certain imported goods and is not the same as customs duties.
Q: What happens to the funds collected from the Harbor Maintenance Fee?
A: The funds collected from the Harbor Maintenance Fee are used to pay for the operation and maintenance of U.S. harbors, including dredging, channel maintenance, and other infrastructure projects.
Form Details:
Download a fillable version of CBP Form 350 by clicking the link below or browse more documents and templates provided by the U.S. Department of Homeland Security - Customs and Border Protection.