USCrossBorderFeesfromtheCanadianPerspective我们的跨境费从加拿大的角度

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1、USCROSSBORDERFEESFROMTHECANADIANPERSPECTIVEApril19,2019Canadian一UnitedStatesLawInstituteCaseWesternReserveSchoolofLawCleveland,OhioPresentedbyDavidHamill,ArentFoxLLPSmartinyourworldArentFbxTOPICSTypesofU.S.CrossBorderFeesU.S.feesfromtheCanadianperspectiveDeficienciesinborderfeedataandanalysisExample

2、ofestimateddatafromexistingsourcesGapsinU.S.legalrequirementsforborderfeedatacollectionandanalysis2019GAOStudyandotherrecommendationsBORDERFEES COBRAFeeFundsinspectionservicesPaidbycarrier(air,rail,vessel,truck)percrossing MerchandiseProcessingFee(“MPF”)Fundsnon-inspectioncommercialcustomsservicesro

3、tationmodePaidbyimporterperentry HarborMaintenanceFee(“HMF”)FundsharbordredgingPaidbyimporterformerchandisetransportedandenteredbyvessel APHISFeeFundsagriculturalinspectionsatborderPaidbycarrier(air,rail,vessel,truck)percrossingSpecialAgricultureFeesHistoricallySpecialStatusQfCanadaNAFTASpecialtradi

4、ngrelationshipNAFTA一noincreasestocustomsuserfeesCanadashipmentsexemptfromMPFCanadahistoricallywasexemptfromAPHISfeesBUTCANADALOSINGITSSPECIALSTATUSMustclaimNAFTAinordertobeexemptfromMPF(evenifdutyrateis“zero”)NAFTAisnotclaimedonapproximately45percentofshipmentsfromCanadaAPHISexemptionforCanadaremove

5、din2019CanadapaysdisproportionateamountofCOBRAandHMFfeesBORDERFEEDATAANDSTUDIESLACKING1. U.S.IawdoesnotrequireCustomsandCensustomaintaindataonuserfeesbyspecificcountryCustomsisnotrequiredtomaintaininformationregardingthenumberofbordercrossingsbytransportationmode(vessel,truck,rail,air)3Censusmaintai

6、nsimportvaluesforCanadianintotheU.S.forairandvesselconveyancesonly4.NeitherCustomsnorCensusmaintainsimportvaluesbyrailortruck $3.3BILLIONsurplusCanada: FY2019-$223,202,547FY2019-$203,285,162FY2019-$169,591,309ChinaFY2019-$142,367,030FY2019-$116,312,644FY2019-$100,885,086HMFHMFCHARTHMFFY2004FY2005FY2

7、006PERCENTAGEOFENTRYVALUEOFSHIPMENTSBYVESSELFY2019Canada一5.3percentChina一73.5percentGermany一58.7percentJapan一77.7percentUnitedKingdom一50.2percentThesecountries,otherthanCanada,donotpayuserfeesforrailandtruckconveyances,includingCOBRAandAPHISCOBRAFEES COBRAfeesraised10percentin2019Canada: FY2019-$62,

8、171,089FY2019-$62,985,068FY2019-$61,316,089ChinaFY2019-$39,655,073FY2019-$36,037,848FY2019-$36,475,212COBRAFEECHARTCOBRAFY2004FY2005FY20061. APHISFeesAPHISmayraisefeestocoverthecostofagriculturalinspectionsAPHISisunabletodeterminewhetherinspectionsofinternationalairlinepassengersandcommercialaircraf

9、t,vessels,truckandrailcarsarebeingfundedfromtherevenueoftheuserfeeCustomsisunabletoseparatecostsrelatedtoagriculturalactivitiesHowever,U.S.GovernmentisremovingCanadianexemptionforAPHISfees,becauseitclaimsagriculturalcostsforinspectingCanadianshipmentsareincreasingOTHERFINDINGSU.S.IawdoesnotrequireCu

10、stomsandCensustomaintaindataonuserfeesbyspecificcountryCustomsisnotrequiredtomaintaininformationregardingthenumberofbordercrossingsbytransportationmode(vessel,truck,rail,air)3CensusmaintainsimportvaluesforCanadianintotheU.S.forairandvesselconveyancesonly4.NeitherCustomsnorCensusmaintainsimportvalues

11、byrailortruckOTHERFINDINGS(CorPt)Whilenoharddataisavailable,CanadapaysmoreinCOBRAandHMFfeesthanChinaandMexicoCustomscannotdemonstratethattheproceedsfromborderuserfeesproportionatelybenefitthepayersofthesefeesWhileproceedsaredepositedinspecialaccounts,U.S.Congressionalapprovalisrequiredtospendtheproc

12、eedsFEBRUARY2019GAOSTUDYONCUSTOMSFEES Coveredonlyairandseacustomsfees;stillnocomprehensivestudyonlandbordercrossingfeesConfirmedthatU.S.CustomscannotfullyaccountforthefeescollectedandthattheyareusedforthepurposeforwhichtheyareassessedUserFeeAdvisoryCommitteerecommendedConclusion:Withoutregular,substantivefee,reviews,agencies,payers,andCongresslackcompleteinformationaboutchangingprogramcostsandwhetherauthorized,reimbursableactivitiesalignwithprogramactivities