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Are Harbor Maintenance Fees ( HMF) assessed on imports and exports?
Harbor Maintenance Fees are no longer collected on exports. On March 31, 1998, the Supreme Court declared that HMF collected on exports was unconstitutional. HMF is only collected on imports, domestic shipments, FTZ admissions, and passengers. They are required to pay .125% of the value of the commercial cargo shipped through identified ports. HMF is not collected on cargo imported or transported via air. You can obtain a list of ports subject to HMF on the CBP web site at www.cbp.gov.
Customs & Border Protection (CBP), Department of Homeland Security http://www.cbp.gov/
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