---
kind: "section"
citation: "19 C.F.R. § 24.21"
title: "19"
number: "24.21"
heading: "Administrative overhead charges."
url: "https://uscodex.org/cfr/19/24.21"
---

# §24.21. Administrative overhead charges.

- (a) **Reimbursable and overtime services.** An additional charge for administrative overhead costs shall be collected from parties-in-interest who are required to reimburse Customs for compensation and/or expenses of Customs officers performing reimbursable and overtime services for the benefit of such parties under §§ [24.17](/cfr/19/24.17.md) and [24.16](/cfr/19/24.16.md), respectively, of this part. The cost of the charge for administrative overhead shall be 15 percent of the compensation and/or expenses of the Customs officers performing the service.
- (b) **Other services.** An additional charge for administrative overhead costs shall be collected from parties-in-interest who are required to reimburse Customs for compensation and/or expenses of Customs officers performing various services for the benefit of such parties. The cost of the charge for administrative overhead shall be 15 percent of the compensation and/or expenses of the Customs officers performing the service. The fees, whether billed or not, include, but are not limited to:
  - (1) Navigation fees for vessel services in [§ 4.98](/cfr/19/4.98.md);
  - (2) [Reserved]
  - (3) Fee to establish container stations in [§ 19.40](/cfr/19/19.40.md);
  - (4) Fee for furnishing the names and addresses of importers of merchandise appearing to infringe a registered patent in [§ 24.12(a)(3)](/cfr/19/24.12.md?p=a-3);
  - (5) Charge for storing merchandise in a Government-owned or rented building in [§ 24.12(c)](/cfr/19/24.12.md?p=c);
  - (6) Charge for the sale of in-bond and in-transit seals in [§ 24.13(f)](/cfr/19/24.13.md?p=f);
  - (7) Charge for the sale of Customs forms in [§ 24.14(b)](/cfr/19/24.14.md?p=b);
  - (8) Charge for preclearing aircraft in a foreign country in [§ 24.18](/cfr/19/24.18.md);
  - (9) Fee for issuing a customhouse broker's license in [§ 111.12(a)](/cfr/19/111.12.md?p=a);
  - (10) Fee for designating a carrier or freight forwarder as a carrier of Customs bonded merchandise in [§ 112.12(a)](/cfr/19/112.12.md?p=a);
  - (11) Fee for issuing a Customs bonded cartman's license in [§ 112.22(a)(2)](/cfr/19/112.22.md?p=a-2);
  - (12) Fee for recording of trademarks in [§ 133.3](/cfr/19/133.3.md);
  - (13) Fee for renewing, or recording a change in name of owner, or of ownership of, a trademark in §§ [133.5(d)](/cfr/19/133.5.md?p=d), [133.6(b)](/cfr/19/133.6.md?p=b), [133.7(a)(3)](/cfr/19/133.7.md?p=a-3);
  - (14) Fee for recording of trade name in [§ 133.13(b)](/cfr/19/133.13.md?p=b);
  - (15) Fee for recording a copyright in [§ 133.33(b)](/cfr/19/133.33.md?p=b); and
  - (16) Fee for renewing, or recording a change in name of owner, or of ownership of, a copyright in §§ [133.35(b)(2)](/cfr/19/133.35.md?p=b-2), [133.36(b)](/cfr/19/133.36.md?p=b), [133.37(a)(3)](/cfr/19/133.37.md?p=a-3);
- (c) **No administrative overhead charge.** No additional charge for administrative overhead costs discussed in paragraphs [(a)](#a) and [(b)](#b) of this section shall be collected if (1) imposition of such charge is precluded by law; (2) there is a formal accounting system for determining administrative overhead for a service, in which case that system shall be used for determining the cost of the charge for administrative overhead; or (3) the charge for administrative overhead for a service is specifically provided for elsewhere in this chapter.

## Notes

### Amendments

[T.D. 84-231, 49 FR 46122, Nov. 23, 1984, as amended by T.D. 95-99, 60 FR 62733, Dec. 7, 1995; T.D. 99-64, 64 FR 43266, Aug. 10, 1999]

### Authority

Authority: 5 U.S.C. 301; 19 U.S.C. 58a-58c, 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1505, 1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 3332, 3717, 9701; Pub. L. 107-296, 116 Stat. 2135 (6 U.S.C. 1 et seq. ). Section 24.1 also issued under 19 U.S.C. 197, 198, 1648; Section 24.1a also issued under 19 U.S.C. 1318; Section 24.4 also issued under 19 U.S.C. 1623, 26 U.S.C. 5007, 5054, 5061, 7805; Section 24.11 also issued under 19 U.S.C. 1485(d); Section 24.12 also issued under 19 U.S.C. 1524, 46 U.S.C. 31302; Section 24.14 also issued under 19 U.S.C. 1; Section 24.16 also issued under 19 U.S.C. 261, 267, 1450, 1451, 1452, 1623; 46 U.S.C. 2111, 2112; Section 24.17 also issued under 19 U.S.C. 261, 267, 1450, 1451, 1452, 1456, 1524, 1557, 1562; 46 U.S.C. 2110, 2111, 2112; Section 24.22 also issued under Sec. 892, Pub. L. 108-357, 118 Stat. 1418 (19 U.S.C. 58c); Sec. 32201, Pub. L. 114-94, 129 Stat. 1312 (19 U.S.C. 58c); Pub. L. 115-271, 132 Stat. 3895 (19 U.S.C. 58c). Section 24.23 also issued under 19 U.S.C. 4531; Sec. 892, Public Law 108-357, 118 Stat. 1418 (19 U.S.C. 58c); Sec. 32201, Public Law 114-94, 129 Stat. 1312 (19 U.S.C. 58c); Public Law 115-271, 132 Stat. 3895 (19 U.S.C. 58c). Section 24.32 also issued under 5 U.S.C. 5582, 5583; Section 24.36 also issued under 26 U.S.C. 5001(c)(4), 5041(c)(7), 5051(a)(6), 6423; Public Law 115-97; Public Law 116-260; 134 Stat. 3046.

### Source

Source: 28 FR 14808, Dec. 31, 1963, unless otherwise noted.

### Amendments

[T.D. 84-231, 49 FR 46122, Nov. 23, 1984, as amended by T.D. 95-99, 60 FR 62733, Dec. 7, 1995; T.D. 99-64, 64 FR 43266, Aug. 10, 1999]