Commercial Vessel Fee
The AQI program inspects commercial vessels of 100 net tons or more and associated cargo arriving at ports of entry in the customs territory of the United States.
User fee regulations (7 CFR 354.3(a)) define a commercial vessel as: “Any watercraft or other contrivance used or capable of being used as a means of transportation on water to transport property for compensation or hire with the exception of any aircraft or ferry.” Commercial vessel fee regulations are listed in 7 CFR 354.3(b).
Paying the Fee
U.S. Customs and Border Protection (CBP) collects the APHIS commercial vessel user fee upon each arrival at a port of entry as described in 7 CFR 354.3(b)(1). Fees can be paid in person, on CBP’s Mobile Collections and Receipts (MCR) solution, or online via the eCBP portal. CBP remits APHIS commercial vessel fee collections to APHIS monthly.
AQI User Fee Tax Implications
AQI User fees may fall primarily into two business deduction categories: cost of goods sold and operational expenses. While entities should consult a licensed, certified or otherwise credentialed tax professional on appropriate treatment, the AQI user fee program created the following informational guide to inform stakeholders: Agricultural Quarantine and Inspection User Fees - Effects on Taxable Corporate Income (227.04 KB)
Reimbursable Overtime Services
Customers may request and receive AQI services associated with activities typically covered by an AQI user fee outside the normal tour of duty of the employee(s) providing the requested service. In such cases, overtime charges may be assessed as outlined in 7 CFR 354.1.
APHIS Reimbursable Overtime Services
Refer to the Reimbursable Overtime (ROT) Services section of the User Fees web page for additional information including how to pay the reimbursable overtime fee.
CBP Reimbursable Overtime Services
Any requests for agriculture reimbursable overtime will be made in accordance with CBP port policy. Please contact your local CBP Port of Entry.