Page:United States Statutes at Large Volume 116 Part 2.djvu/196

 116 STAT. 978 PUBLIC LAW 107-210—AUG. 6, 2002 (2) ADDITIONAL REQUIREMENT. —The cost accounting system described in paragraph (1) shall provide for an identification of expenses based on the t3^e of operation, the port at which the operation took place, the amount of time spent on the operation by personnel of the Customs Service, and an identification of expenses based on any other appropriate classification necessary to provide for an accurate and complete accounting of the expenses. (b) REPORTS. —Beginning on the date of the enactment of this Act and ending on the date on which the cost accounting system described in subsection (a) is fully implemented, the Commissioner of Customs shall prepare and submit to Congress on a quarterly basis a report on the progress of implementing the cost accounting system pursuant to subsection (a). 19 USC 1625 SEC. 335. STUDY AND REPORT RELATING TO TIMELINESS OF PROSPEC- note. TIVE RULINGS. (a) STUDY.— The Comptroller General shall conduct a study on the extent to which the Office of Regulations and Rulings of the Customs Service has made improvements to decrease the amount of time to issue prospective rulings from the date on which a request for the ruling is received by the Customs Service. Deadline. (b) REPORT.— Not later than 1 year after the date of the enactment of this Act, the Comptroller General shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report containing the results of the study conducted under subsection (a). (c) DEFINITION.— In this section, the term "prospective ruling" means a ruling that is requested by an importer on goods that are proposed to be imported into the United States and that relates to the proper classification, valuation, or marking of such goods. SEC. 336. STUDY AND REPORT RELATING TO CUSTOMS USER FEES. (a) STUDY.— The Comptroller General shall conduct a study on the extent to which the amount of each customs user fee imposed under section 13031(a) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)) is commensurate with the level of services provided by the Customs Service relating to the fee so imposed. Deadline. (b) REPORT. — Not later than 120 days after the date of the enactment of this Act, the Comptroller General shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report in classified form containing— (1) the results of the study conducted under subsection (a); and (2) recommendations for the appropriate amount of the customs user fees if such results indicate that the fees are not commensurate with the level of services provided by the Customs Service. SEC. 337. FEES FOR CUSTOMS INSPECTIONS AT EXPRESS COURIER FACILITIES. (a) IN GENERAL.—Section 13031(b)(9) of the Consohdated Omnibus Budget Reconcihation Act of 1985 (19 U.S.C. 58c(b)(9)) is amended as follows: (1) In subparagraph (A)—

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