U.S. CUSTOMS SETS HMT REFUND DEADLINE

U.S. CUSTOMS SETS HMT REFUND DEADLINE    The U.S. Customs Service has set a deadline for the filing of claims for refunds of the Harbor Maintenance Tax imposed on export shipments.
   “A refund request must be received by Customs within one year of the date the fee for which the refund is sought was paid,” Customs noted in the Federal Register Monday.
   For taxes paid more than a year ago, claims for refunds must be filed by Dec. 31.
   In response to comments on its proposed rule, Customs said the one-year filing requirement “is reasonable ' and balances Customs legitimate need for efficient and final resolution of claims with the legitimate need of exporters to reclaim fees that should not have been paid or were paid in excess of what was due.”
   Several commenters said the one-year filing requirement “will have a significant impact on small business entities whose rightful claims may be cut off by the short deadline.”
      Customs responded that “the potential impact complained of will not result from (the filing requirement) but from the inaction of exporters or others eligible to file for refunds.”