Why are Harbor Maintenance Fees paid to US Customs?
In the 1980s, the Harbor Maintenance Tax (today known as Harbor Maintenance Fees) were enacted by Congress to recover a portion of the cost of maintaining the nation’s deep draft navigation channels. The fee became effective April 11, 1987 and has been assessed on port use associated with imports, exports and movement of cargo and passengers between domestic ports. HMF duties are assessed on ocean import entries.
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