CUSTOMS REFUNDS $600 MILLION IN HARBOR MAINTENANCE TAXES

   The U.S. Customs Service said Monday it has processed 99 percent of the
Harbor Maintenance Tax claims received and has issued more than $600
million in refunds.
   The tax had been levied on imports and exports since enacted as part of
a 1986 water-resources law. It was ruled unconstitutional, as applied to
exports, by the Supreme Court March 31, 1998
   Customs has received 3,423 tax refund claims and has processed 3,385
claims totaling about $740 million. Plaintiffs have disputed 171 claims and
Customs has processed 80 percent of these claims.
   The remaining 1 percent of claims received are awaiting problem
resolution by the U.S. Department of Justice.