Form 350 HMF Amended Quarterly Report

DEPARTMENT OF HOMELAND SECURITY

OMB CONTROL NUMBER: 1651-0055
EXPIRATION DATE: 8/31/2025

U.S. Customs and Border Protection
HARBOR MAINTENANCE FEE AMENDED QUARTERLY SUMMARY REPORT
19 CFR 24.24

2. Name of Company or Individual

1. Identifying Number

5. Complete Mailing Address

3. Identifying Number on Original Report
SSN
EIN/IRS Number
CBP Number
4. Reporting Period & Quarter (Select one) on Original Report
Year:
Q1
Q2
Q3
Q4
6. Reason for Amended Report
A.

Correction of Items 1-4

B.

State:

C.

Request for a Refund, because:
(1)
Calculation/Clerical Error
(2)
Duplication of Payment
(3)
(4)
(5)

7. Type of Shipment
(With Code)

Street:
City:
Zip Code:

A. Domestic Movements
(503)

Remit a Supplement Payment, because:
(1)
Calculation/Clerical Error
(2)
Omission of Shipments
(3)
(4)
(5)

Misinterpretation of Exemptions
Overvaluation of Shipments
Other (Specify):
B. FTZ Admissions (505)

Misinterpretation of Exemptions
Overvaluation of Shipments
Other (Specify):

C. Passengers (504)

D. Total Column Value
(A, B, & C)

8. Value of Shipments
9. Value of Exemptions (from
corresponding columns A
to D of line 20)
10. Net Value (column 8
less column 9)
11. HMF Due (multiply the
$0.00
amounts in column 10
by appropriate rate)
12. Total HMF Due (Total of Items 8, 9, & 10)

$0.00

$0.00
13. Previous HMF Paid for this Reporting Period for This Type of Movement

$0.00
14. A.

Supplemental Payment. If item 12 is greater than item 13, enter difference. Remit payment to: CBP,
Office of Finance, Revenue Division, 8899 E 56 St, Indianapolis, IN 46249

14. B.

Refund Due. If item 13 is greater than item 12, enter difference. Mail refund request to: HMF@cbp.dhs.gov

Itemization of Exemptions

A. Domestic Movements

B. FTZ Admissions

C. Passenger Movements

D. Total (A, B, & C)

15. Exempt Port
16. Inland Waterway Fuel Tax
17. Intraport
18. U.S. Mainland-State/
Possession/Territory
19. Other
20. TOTALS (Also enter
amounts in 19A-15C in
9A-9C above).
21. Certification
I hereby, under penalties provided by law,
certify that the above information
regarding the Harbor Maintenance Fee is
complete and accurate to the best of my
knowledge.
22. Preparer's Name (Last, First, Middle Initial) (If same as Item 2, write "SAME")

(Signature)

(Date)
23. Telephone Number

PRIVACY ACT NOTICE: The following information is given pursuant of the Privacy Act of 1974 (Pub. L. 93-579). The disclosure of the social security
number is mandatory when an Internal Revenue Service number is not disclosed whenever an identification number is requested. Identification
numbers are solicited under the authority of Executive Order 9397 and Pub. L. 99-662. The identification number provides unique identification of the
party liable for the payment of the Harbor Maintenance Fee. The number will be used to compare on this form with information submitted to the
Government on other forms required in the course of shipping, exporting, or importing merchandise, which contain the identification number, e.g., the
SED, Vessel Operation Report, to verify that the information submitted is accurate and current. Failure to disclose an identification number may cause
a penalty pursuant to 19 CFR 24.24(h).
PAPERWORK REDUCTION ACT NOTICE: This request is in accordance with the Paperwork Reduction Act. We ask for the information in order to
carry out the Harbor Maintenance Revenue provisions of the Water Resource Development Act of 1988. We need it to ensure that the trade
community is complying with this Act, and to allow CBP to determine if the correct amount of Harbor Maintenance Fee (HMF) is collected. It is
mandatory. The estimated average burden associated with this collection of information is 30 minutes per respondent plus 10 minutes record keeping
depending on individual circumstances. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should
be directed to U.S. Customs and Border Protection, Asset Management, Washington, DC 20229, and to the Office of Management and Budget,
Paperwork Reduction Project (1651-0055), Washington, DC 20503.
CBP Form 350 (05/24)

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FORM INSTRUCTIONS
(Refer to Customs Publication No. 548, "Preparation of Harbor Maintenance Fee Forms" for additional instructions; and 19 CFR 24.24.)
The following are specific instructions for most of the items on the form. Items that have no instructions are self-explanatory. Domestic movements,
Foreign Trade Zone (FTZ) admissions, passenger movements, or any combination of these may be declared on one form provided that the name
of the company and the identifying number are the same for all declared.
Item 1. (Identifying Number) - Individual summary reports should
contain only one identifying number. This does not preclude filing more
than one summary report for one identifying number. The identifying
number must correspond to the name in Item 2. Check the appropriate
box to indicate the type of identifying number being used. Enter the
following information:
• Domestic Movements - Shipper’s Internal Revenue
Service (IRS) Number listed on the Vessel Operation Report
(U.S. Army Corps of Engineers Form 3925).
• FTZ Admissions - Applicant for Admission to a Foreign Trade
Zone’s Internal Revenue Service (IRS) Employer Identification
Number (EIN).
• Passenger Movements - Vessel Operator’s Internal Revenue
Service (IRS) Employer Identification Number (EIN).
Item 2. (Name of Company or Individual) - Enter the following information:
• Domestic Movements - Shipper listed on the Vessel
Operation Report (U.S. Army Corps of Engineers Form 3925).
• FTZ Admissions &/or Status Designation (CBP Form 214 Box
24).
• Passenger Movements - Operator of the passenger-carrying
vessel.
Item 3. (Identifying Number Used on Original Report) - Number used
on CBP Form 349. Check appropriate box to indicate type of identifying
number being used.
Item 4. (Reporting Period Used on Original Report) - Enter the fourdigit year and select the appropriate quarter used on CBP Form 349.
Item 5. (Address) - Street address or P.O. Box, city, state, and zip code
where company or individual may be contacted.
Item 6. (Reason for Amended Report) - Check appropriate box A, B,
or C. If B or C is selected, check the appropriate box under B or C.
Item 7. (Type of Shipment With Class Code) - Enter the total of Items
8, 9, and 10.
Item 8. (Value of Shipments) - Figures entered in Items 8A through 8C
shall represent quarterly total.
• Domestic Movements (8A) - Total value at the time of loading.
Value shall be Free Alongside Ship (FAS) value, which includes
selling price, inland freight, insurance, and all other charges to
transport the cargo to the dock alongside the vessel.
• FTZ Admissions (8B) - Total entered value listed on the
Application for Foreign Trade Zone Admission and/or Status
Designation Form (CBP Form 214, Item 21).
• Passenger Movements (8C) - Actual charge for transportation
paid by the passengers (or the prevailing charge for comparable
service if no actual charge is paid). HMF is paid only once per
journey for each passenger. Crew members are not subject to
HMF.
Item 9. (Value of Exemptions) - Exemptions are to be itemized on
Items 15 through 20. Totals shall be entered in Items 9A through 9C.
Item 10. (Net Value) - Net Value is calculated by subtracting Items 15
through 20. Totals shall be entered in Items 9A through 9C.
Item 11. (HMF Due) - To calculate the HMF Due, multiply the amount
on Lines 10A, 10B, and 10C times the rate in effect for the period being
reported. The rate is 0.0004 (0.04%) through December 31st, 1990 and
0.00125 (0.125%) beginning January 1st, 1991.
Item 12. (Total HMF Due) - Total of Items 11(A-C).
Item 13. (Previously Paid HMF Amount) - Original amount paid in
quarter being amended.
Item 14A. (Supplemental Payment Due) - If 2 types of shipments were
included on CBP Form 349 as being amended, include only the value
and fee for the movement type being amended. Attach copies of the
original documents that support the increase. Remit a check or money
order payable to the Bureau of Customs and Border Protection.
CBP Form 350 (05/24)

Item 14B. (Refund Due) - If 2 types of shipments were included on
CBP Form 349 as being amended, include only the value and fee for
the movement type being amended. Attach a copy of CBP Form 349,
support documentation for CBP Form 349, and the documents to
support the decrease.
ITEMIZATION OF EXEMPTIONS
Only one exemption per movement may be claimed (See definition of
"movement" in Item 5 of the General Instructions in Customs Publication
No. 548). Figures inserted in Items 15 through 20 shall represent
quarterly totals.
Item 15. (Exempt Port) - Total value of shipments for each type of
movement (e.g., domestic, FTZ admission, etc.), loaded and/or unloaded at
an exempt port. See Customs Publication No. 548 "Preparation of Harbor
Maintenance Fee Forms" for list of non-exempt ports.
Item 16. (Inland Waterway Fuel Tax) - Total value of shipments
transported by vessels using fuel subject to the Inland Waterway Fuel
Tax. Applies only to domestic movements.
Item 17. (Intraport) - Total value of cargo moved within a single CBP
port. Applies only to domestic movements.
Item 18 (U.S. Mainland/Possession/Territory) - Total value of the
following:
• Cargo, other than Alaskan crude oil, loaded on a vessel in
Alaska, Hawaii, Puerto Rico, unloaded in the state or territory in
which loaded.
• Cargo, other than Alaskan crude oil, transported from the U.S.
mainland, Alaska, Hawaii, or a U.S. possession for ultimate use
or consumption.
• Cargo, other than Alaskan crude oil, transported from Alaska,
Hawaii, or a U.S. possession for ultimate use or consumption in
the mainland, Alaska, Hawaii, or such possession.
* U.S. mainland includes the 48 contiguous states and the District
of Columbia.
* The U.S. possessions and territories include the following:
American Samoa
Northern Marianna Islands including:
Baker Island
Agrihan
Guam
Aguijan
Howland Island
Guguan
Jarvis Island
Pagan
Johnston Atoll
Rota
Kingman Reef
Saipan
Midway
Tinian
Palmyra Island
Puerto Rico
U.S. Virgin Islands
Wake Island
Item 19. (Other) - Total value of cargo, for each type of movement,
subject to the following exemptions:
• Cargo entering the U.S. in-bond for transportation and direct
exportation to a foreign country. This does not include cargo for
which a formal entry or warehouse entry is filed or cargo which
is admitted into a Foreign Trade Zone (FTZ).
• Fish and other aquatic animal life caught by a vessel, and not
previously landed on shore, regardless of the extent to which is
has been processed.
• Passengers transported on ferries. Ferries are defined as
vessels engaged primarily in the transport of passengers and
their vehicles (if applicable) between ports in the U.S. or
between ports in the U.S. and ports in Canada or Mexico. The
vessel must arrive in the U.S. on a regular schedule during its
operating season.
Item 21. (Certification) - Enter signature of shipper, application for FTZ,
admission, or operator of passenger carrying vessel.

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