This is a legal form that was released by the U.S. Department of Homeland Security - Customs and Border Protection on December 1, 2022 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 form used to report the Harbor Maintenance Fee (HMF) for imported goods.
Q: What is the Harbor Maintenance Fee (HMF)?
A: The Harbor Maintenance Fee (HMF) is a fee imposed on imported cargo to fund the maintenance and improvement of U.S. harbors and ports.
Q: What is the purpose of the Amended Quarterly Summary Report?
A: The purpose of the Amended Quarterly Summary Report is to correct any errors or omissions in the previously filed quarterly report of the Harbor Maintenance Fee.
Q: Who needs to file CBP Form 350?
A: Importers or their authorized agents are required to file CBP Form 350 to report the Harbor Maintenance Fee.
Q: How often does the Amended Quarterly Summary Report need to be filed?
A: The Amended Quarterly Summary Report should be filed whenever there are errors or omissions in the previously filed quarterly report of the Harbor Maintenance Fee.
Q: Are there any penalties for not filing CBP Form 350?
A: Yes, failure to file CBP Form 350 or filing false or misleading information can result in penalties, including monetary fines.
Q: Are there any exemptions from paying the Harbor Maintenance Fee?
A: Yes, certain shipments, such as those intended for immediate export or in-bond transportation, may be exempt from paying the Harbor Maintenance Fee.
Q: Can I submit the Amended Quarterly Summary Report electronically?
A: Yes, CBP Form 350 can be submitted electronically through the Automated Commercial Environment (ACE) or the ACE Secure Data Portal.
Q: What should I do if I need assistance with filing CBP Form 350?
A: If you need assistance with filing CBP Form 350, you can contact the CBP Office of Trade or consult with a customs broker or trade attorney.
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.