Page:United States Statutes at Large Volume 101 Part 2.djvu/1173

 PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-379

collected under subsection (a) except that portion of such fees that is required under paragraph (3) for the direct reimbursement of appropriations. "(2) All funds in the Customs User Fee Account shall be available, to the extent provided for in appropriations Acts, to pay the costs (other than costs for which direct reimbursement under paragraph (3) is required) incurred by the United States Customs Service in conducting commercial operations, including, but not limited to, all costs associated with commercial passenger, vessel, vehicle, aircraft, and cargo processing. So long as there is a surplus of funds in the Customs User Fee Account, the Secretary of the Treasury may not reduce personnel staffing levels for providing commercial clearance and preclearance services. "(3) The Secretary of the Treasury, in accordance with such section 524 and without regard to apportionment or any other administrative practice or limitation, shall directly reimburse, from the fees collected under subsection (a), each appropriation for the amount paid out of that appropriation for the costs incurred by the Secretary in providing— "(A) inspectional overtime services; and "(B) all preclearance services; for which the recipients of such services are not required to reimburse the Secretary of the Treasury. Reimbursement under this paragraph shall apply with respect to each fiscal year occurring after September 30, 1987, and shall be made at least quarterly. To the extent necessary, reimbursement of appropriations under this paragraph may be made on the basis of estimates made by the Secretary of the Treeisury of the costs for inspectional overtime and preclearance services, and adjustments shall oe made in subsequent reimbursements to the extent that the estimates were in excess of, or less than, the amounts required to be reimbursed.". (4) REGULATIONS.—Subsection (g) is amended— (A) by striking out "(g) REGULATIONS.—The" and inserting "(g) REGULATIONS.—(1) In addition to the regulations required under paragraph (2), the "; and (B) by inserting at the end thereof the following new paragraph: "(2) The Secretary of the Treasury shall prescribe regulations governing the work shifts of customs personnel at airports. Such regulations shall provide, among such other factors considered appropriate by the Secretary, that— "(A) the work shifts will be adjusted, as necessary, to meet cyclical and seasonal demands and to minimize the use of overtime; "(B) the work shifts will not be arbitrarily reduced or compressed; and "(C) consultation with the Advisory Committee on Commercial Operations of the United States Customs Service (established under section 9501(c) of the Omnibus Budget Reconciliation Act of 1987) will be carried out before adjustments are made in the work shifts.".



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(5) EXTENSION OF CUSTOMS USER FEES PROGRAM.—Subsection

(j)(3) is amended by striking out "1989" and inserting "1990". (b) ADDITIONAL PERIOD To CLAIM CERTAIN REFUNDS.—Section

1893(g)(2) of the Tax Reform Act of 1986 is amended by striking out 19 USC 58c note. "90 days after the date of enactment of this Act" and inserting "90 dayff after the date of the enactment of the Omnibus Budget Reconciliation Act of 1987".

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