IMM Revision: Accounting Procedures for Customs Clearance and Delivery Fee

Effective September 7, 2010, the Postal Service™ will revise Mailing Standards of the United States Postal Ser­vice, International Mail Manual (IMM®) parts 712 and 713 to update accounting procedures for customs clearance and delivery fees to reflect current accounting procedures and to refer to the accounting procedures in Postal Service Handbook F-101, Field Accounting Procedures.

Mailing Standards of the United States Postal Service, International Mail Manual (IMM)

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7 Treatment of Inbound Mail

710 U.S. Customs Information

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712 Customs Clearance and Delivery Fee

712.1 Description

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712.13 Accounting for the Postal Service Fee

[Revise 712.13 to read as follows:]

The Postal Service fee, which is retained by the U.S. Postal Service, is accounted for by using the procedures in Hand­book F-101, Field Accounting Procedures, subchapter 7-2.

[Delete 712.14 in its entirety.]

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713 Treatment of Dutiable Mail at Delivery Office

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713.4 Payment of Duty

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713.46 Recording and Reporting Collections

[Revise 713.46 to read as follows:]

Post Office facilities making delivery/collection of dutiable mail must follow the recording and reporting procedures in Hand­book F-101, Field Accounting Procedures, subchapter 7-2.

We will incorporate these revisions into the next printed ver­sion of the IMM and into the monthly update of the online IMM, which is available via Postal Explorer® at http://pe.usps.com.