This section of the FEDERAL REGISTER

contains regulatory documents having general

applicability and legal effect, most of which

are keyed to and codified in the Code of

Federal Regulations, which is published under

50 titles pursuant to 44 U.S.C. 1510.

The Code of Federal Regulations is sold by

the Superintendent of Documents.

Rules and Regulations Federal Register

72675 

Vol. 88, No. 203 

Monday, October 23, 2023 

DEPARTMENT OF HOMELAND 

SECURITY 

U.S. Customs and Border Protection 

DEPARTMENT OF THE TREASURY 

19 CFR Part 24 

[USCBP–2023–0025; CBP Dec. 23–13] 

RIN 1515–AE81 

Elimination of Debit Voucher Interest 

Accruing Before the Issuance of a Bill 

AGENCY: U.S. Customs and Border 

Protection, Department of Homeland 

Security, Department of the Treasury. 

ACTION: Interim final rule; solicitation of 

comments. 

SUMMARY: This document amends the 

U.S. Customs and Border Protection 

(CBP) regulations to reflect the 

elimination of CBP’s collection of 

interest specific to debit vouchers in 

order to enable CBP to efficiently 

include debit voucher bills in CBP’s 

automated billing process in the 

Automated Commercial Environment. 

As a result of this change, CBP will 

automatically issue debit voucher bills, 

inclusive of all applicable interest 

accruing on such bills and dishonored 

payment fees. Interest on the debited 

amount will accrue from the date of the 

issuance of a debit voucher bill, and no 

longer from the date of the debit 

voucher. 

DATES: This interim final rule is 

effective as of November 4, 2023; 

comments must be received by 

December 22, 2023. 

ADDRESSES: Please submit comments, 

identified by docket number, by the 

following method: 

Federal eRulemaking Portal: https://

www.regulations.gov. Follow the 

instructions for submitting comments 

via docket number USCBP–2023–0025. 

Instructions: All submissions received 

must include the agency name and 

docket number for this rulemaking. All 

comments received will be posted 

without change to https://

www.regulations.gov, including any 

personal information provided. For 

detailed instructions on submitting 

comments and additional information 

on the rulemaking process, see the 

‘‘Public Participation’’ heading of the 

SUPPLEMENTARY INFORMATION section of 

this document. 

Docket: For access to the docket to 

read background documents or 

comments received, go to https://

www.regulations.gov. 

FOR FURTHER INFORMATION CONTACT: 

Steven J. Grayson, Program Manager, 

Investment Analysis Office, Office of 

Finance, U.S. Customs and Border 

Protection, (202) 579–4400, or 

ACECollections@cbp.dhs.gov. 

SUPPLEMENTARY INFORMATION: 

I. Public Participation

Interested persons are invited to

participate in this rulemaking by 

submitting written data, views, or 

arguments on all aspects of this interim 

final rule. See ADDRESSES above for 

information on how to submit 

comments. CBP also invites comments 

that relate to the economic, 

environmental, or federalism effects that 

might result from this regulatory 

change. Comments that will provide the 

most assistance to CBP will reference a 

specific portion of the rule, explain the 

reason for any recommended change, 

and include data, information or 

authority that supports such 

recommended change. 

II. Background

A. Ongoing Modernization of the

Collections System at U.S. Customs and

Border Protection

U.S. Customs and Border Protection 

(CBP) is modernizing its collections 

system, allowing CBP to eventually 

retire the Automated Commercial 

System (ACS) and transfer all 

collections processes into the 

Automated Commercial Environment 

(ACE). This modernization effort, 

known as ACE Collections, includes the 

consolidation of the entire collections 

system into the ACE framework, which 

will enable CBP to utilize trade data 

from ACE modules, benefitting both the 

trade community and CBP with more 

streamlined and better automated 

payment processes. The new collections 

system in ACE will reduce costs for 

CBP, create a common framework that 

aligns with other initiatives to reduce 

manual collection processes, and 

provide additional flexibility to allow 

for future technological enhancements. 

ACE Collections will also provide the 

public with more streamlined and better 

automated payment processes with CBP, 

including better visibility into data 

regarding specific transactions. 

ACE Collections supports the goals of 

the Customs Modernization Act (Pub. L. 

103–182, 107 Stat. 2057, 2170, 

December 8, 1993, Title VI of the North 

American Free Trade Agreement 

Implementation Act), of modernizing 

the business processes that are essential 

to securing U.S. borders, speeding up 

the flow of legitimate shipments, and 

targeting illicit goods that require 

scrutiny. ACE Collections also fulfills 

the objectives of Executive Order 13659 

(79 FR 10655, February 25, 2014), to 

provide the trade community with an 

integrated CBP trade system that 

facilitates trade, from entry of goods to 

receipt of duties, taxes, and fees. 

CBP is implementing ACE Collections 

through phased releases in ACE. Release 

1 was deployed on September 7, 2019, 

and dealt with statements integration, 

the collections information repository 

(CIR) framework, and automated 

clearinghouse (ACH) processing. See 84 

FR 46749 and 84 FR 46678 (September 

5, 2019), with a minor correction on 

September 23, 2019 (84 FR 49650). 

Release 2 was deployed on February 

5, 2021, and focused on non-ACH 

electronic receivables and collections, 

for Fedwire and Pay.gov, that included 

user fees, and Harbor Maintenance Fee 

(HMF) and Seized Assets and Case 

Tracking System (SEACATS) payments. 

All the changes in Release 2 were 

internal to CBP and did not affect the 

trade community; as such, no notice 

was published. 

Release 3 was deployed on May 1, 

2021, and primarily implemented 

technical changes to the liquidation 

process, and deferred tax bills, which 

were internal to CBP. See 86 FR 22696 

(April 29, 2021). Release 3 also 

harmonized the determination of the 

due date for deferred tax payments with 

the entry summary date, streamlined the 

collections system, and provided 

importers of record with more flexibility 

and access to data when making 

deferred payments of internal revenue 

taxes owed on distilled spirits, wines, 


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72676 Federal Register / Vol. 88, No. 203 / Monday, October 23, 2023 / Rules and Regulations 

1A budget clearing account records 

unidentifiable transactions and credits pending 

transfer to the applicable receipt or expenditure 

account. See 31 U.S.C. 3513. 

2A bank issues a debit voucher on Form SF 5515 

notifying CBP that a CBP account is being debited 

due to a dishonored payment. 

3Even though §§ 24.3(e) and 24.3a(b)(2)(i)(C) 

mention only checks and ACH transactions, every 

payment type may result in a debit voucher, with 

dishonored checks and dishonored ACH 

transactions being the majority of dishonored 

payments that CBP processes. 

4For additional information on the ACH debit 

and ACH credit processes, please see 19 CFR 24.25 

and 24.26. 

and beer imported into the United 

States. 

Release 4 was deployed on October 

18, 2021, and primarily implemented 

technical changes to the production and 

management of the internal CBP 

processes for supplemental bills, certain 

reimbursable bills, and nonreimbursable/miscellaneous bills issued 

by CBP to the public. See 86 FR 56968 

(October 13, 2021). Release 4 also made 

available to importers of record, 

licensed customs brokers, and other 

ACE account users, an option to 

electronically view certain, unpaid, 

open bill details as reports in ACE 

Reports and adopted a new, enhanced 

format for the CBP Bill Form. 

Release 5 was deployed on March 21, 

2022, and implemented internal 

technical changes to the production, 

tracking, and management of overdue 

bills and delinquent accounts and the 

bonds associated with them, including 

enhancements to the unpaid, open bill 

details reports in ACE Reports. See 87 

FR 14899 (March 16, 2022). Release 5 

also included a May 1, 2022 delayed 

deployment of minor modifications to 

the mailed Formal Demand on Surety 

for Payment of Delinquent Amounts 

Due (also informally referred to as the 

612 Report) and the ability to 

electronically view 612 Reports in ACE 

Reports. 

Most recently, Release 6 was 

deployed on August 29, 2022. Release 6 

focused on the management of refunds, 

and included mainly internal, technical 

changes to the ability to search, create, 

and review/certify those refunds. See 87 

FR 49600 (August 11, 2022). Release 6 

also included enhancements that 

improve transparency and access to 

information through ACE for ACE 

account users who have sought refunds 

from CBP to view certain information 

regarding the ACE account user’s own 

refunds. 

As explained more fully below, 

Release 7 will be deployed on 

November 4, 2023. Release 7 will 

enhance CBP’s budget clearing account 

(BCA) 1 management, reducing 

processing times for clearing collections 

off the BCA and allowing for improved 

reconciliation of open receivables. This 

release will further integrate the port 

collections process into ACE Collections 

to allow for the full entry lifecycle to be 

contained in one system. The remaining 

ACS functionalities, including Point of 

Sale (POS), Treasury and port 

reconciliations, Deposits in Transit 

(DIT), debit voucher 2 processing, 

collections in transit, serial numbered 

forms (SNF) and system transfers, will 

also be moved to ACE. Specifically for 

debit vouchers, Release 7 will 

streamline the tracking and notification 

process for debit vouchers within ACE 

by transitioning the entire debit voucher 

process (from bill creation to payment 

application) from a manual to an 

automated process. This transition is 

accomplished by including debit 

vouchers in CBP’s general billing 

process and making several regulatory 

changes to the debit voucher interest 

accrual provision. All changes, except 

the change to debit voucher processing, 

are internal to CBP and will not affect 

the trade community. The completion of 

this release will enable CBP to retire the 

ACS mainframe and move all ACS 

functionality to ACE. CBP will 

announce the retirement of ACS by 

notice in the Federal Register once 

ready to do so. 

B. Overview of CBP’s Debit Voucher 

Process 

CBP is authorized to collect duties, 

taxes, and fees arising from customs 

activities from individuals or entities. 

See generally 19 U.S.C. 58a, 58b, 58b– 

1, 58c, 1505, and 26 U.S.C. 4461. The 

regulations found in part 24 of title 19 

of the Code of Federal Regulations (CFR) 

address the financial and accounting 

procedures for when CBP collects these 

duties, taxes, fees, interest, and other 

applicable charges. See generally 19 

CFR 24.1–24.36. CBP collects and 

manages numerous types of bills and 

uses several systems and processes to 

manage them. CBP separates the bills it 

collects into broad categories, which 

include accrual bills, supplemental 

bills, reimbursable bills, nonreimbursable/miscellaneous bills, debit 

vouchers, and fines, penalties, and 

forfeiture bills. See generally § 24.3a. 

Supplemental bills constitute the 

majority of bills that CBP generates for 

collection purposes. These bills arise 

from liquidation or reliquidation 

processes and are generated because of 

the nonpayment or underpayment of 

duties, taxes, and fees at the time of 

entry for imported merchandise. In most 

cases, debit voucher bills (covered by 

§§ 24.3(e) and 24.3a(b)(2)(i)(C)) resulting 

from dishonored payments 3 such as 

dishonored checks or dishonored ACH 4

transactions, function similarly to 

supplemental bills in their purpose, i.e., 

nonpayment or underpayment of duties, 

taxes, and fees. Thus, debit voucher 

bills are included in the provisions 

regarding bill payment, due date and 

interest accrual for supplemental bills, 

although the due date and interest 

assessment for debit vouchers differ 

from supplemental bills. See §§ 24.3(e) 

and 24.3a(b)(2)(ii). 

Section 24.3a contains detailed 

provisions regarding CBP bills for 

supplemental duties, taxes, and fees, 

vessel repair duties with interest, 

reimbursable services, and 

miscellaneous amounts. Specifically, 

§ 24.3a(a) discusses the due date for 

these CBP bills and refers to the due 

date calculation set forth in § 24.3(e). 

Section 24.3(e) states that bills resulting 

from dishonored checks or dishonored 

ACH transactions are due and payable 

within 15 days of the date of the 

issuance of the bill, whereas all other 

bills are due and payable within 30 days 

of the date of the issuance of the bill. 

CBP assesses interest on the 

nonpayment or underpayment of 

estimated duties, taxes, and fees, or 

interest, owed by an individual or 

entity, as set forth in § 24.3a(b). See also 

19 U.S.C. 1505(c). Section 24.3a(b)(1) 

concerns interest charges due to the late 

payment of bills for vessel repair duties, 

reimbursable services and 

miscellaneous amounts, whereas 

paragraph (b)(2) describes the 

procedures for charging interest due to 

the underpayment of supplemental 

duties, taxes, fees, and interest. Section 

24.3a(b)(2) is divided into paragraph (i) 

dealing with interest on initial 

underpayments, and paragraph (ii) 

involving interest on overdue bills. 

Paragraph (b)(2)(i) is further broken out 

into paragraphs (A) through (C) covering 

factual situations that arise under 

current CBP transactions and produce 

variations in the interest computation 

period under the basic statutory rule of 

19 U.S.C. 1505(d). Paragraph (A) 

concerns excessive refunds by CBP prior 

to liquidation or reliquidation, 

paragraph (B) describes three scenarios 

involving additional deposits made by 

an individual or entity prior to 

liquidation or reliquidation, and 

paragraph (C) concerns situations where 

CBP receives a debit voucher indicating 

that a payment to CBP was not made 

because of a dishonored check or 

dishonored ACH transaction. 


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5 It is common practice for CBP accounting 

technicians to create draft debit voucher bills 

without interest as soon as CBP is notified of the 

debit voucher to keep the accruing debit voucher 

interest low; the debit voucher interest is frequently 

calculated at a later time and mailed subsequently 

in a dunning letter. 

6CBP published an interim final rule in the 

Federal Register on October 20, 1999 (64 FR 56433) 

amending regulations regarding interest on 

underpayments and overpayments of customs 

duties, taxes, fees, and interest. 

According to § 24.3a(b)(2)(i)(C), if a 

depository bank notifies CBP by a debit 

voucher that a CBP account is being 

debited due to a dishonored check or 

dishonored ACH transaction, interest 

will accrue on the debited amount from 

the date of the debit voucher to either 

the date of the payment of the debt 

represented by the debit voucher or the 

date of the issuance of a bill for 

payment, whichever date is earlier. 

Thus, interest begins to accrue on a 

debit voucher from the date of the debit 

voucher. If the debit voucher is paid 

before CBP generates a bill, interest 

accrues from the date of the debit 

voucher to the date of payment. If the 

debit voucher is not paid before CBP 

generates a bill, interest accrues on the 

amount of the debit voucher until the 

date the bill is generated. CBP charges 

this debit voucher interest in addition to 

any interest accrued on the underlying 

underpayment of duties, taxes, and fees 

as prescribed by 19 U.S.C. 1505(c) or 

1677g. 

Section 24.3a(b)(2)(ii) involves 

interest on overdue bills, and states that 

if duties, taxes, fees, and interest are not 

paid in full within the applicable period 

specified in § 24.3(e), any unpaid 

balance will be considered delinquent 

and will bear interest until the full 

balance is paid. As noted above, 

§ 24.3(e) provides that, generally, a 

debtor has 30 days after the bill date 

(also known as the date of issuance of 

the bill) to make payment. On the 31st 

day after the bill date, the bill is 

considered delinquent, and interest will 

accrue in 30-day periods. In the case of 

debit vouchers, § 24.3(e) provides that a 

debtor has 15 days after the bill date to 

make payment, and on the 16th day 

after the bill date, the bill is considered 

delinquent. Initial interest accrues on 

the debit voucher bill within the 15-day 

period, and in 30-day periods thereafter. 

See generally 19 U.S.C. 1505(d); 19 CFR 

24.3a. 

For CBP, the current debit voucher 

process is very labor-intensive. Because 

the interest calculation for debit 

vouchers differs from that for other CBP 

bills, debit voucher bills cannot be 

automated along with other CBP bills. 

Therefore, CBP accounting technicians 

are tasked with manually creating draft 

debit voucher bills for only the amount 

of the debit voucher in ACS, manually 

calculating interest outside of the 

system for each debit voucher, and 

manually creating and mailing to the 

individual or entity a letter notifying of 

the debit voucher interest and any 

amount owed on the debit voucher. This 

bill, in the form of a letter, is mailed to 

notify the debtor of the amount owed on 

a particular debt.5 Payments that are 

made on debit voucher bills are posted 

to the BCA until payment and bill are 

manually matched up and payment is 

applied to the bill. If payment is not 

made, subsequent letters with any 

remaining amount owed, plus 

additional accrued interest, must be 

manually created and mailed every 30 

days, consistent with § 24.3(e) and 

§ 24.3a(c)(3). 

The banking industry practice 

regarding debit vouchers has changed 

significantly since CBP first 

implemented debit voucher interest 

through regulatory amendments in 

1999.6 Debit vouchers were historically 

mailed to payees (resulting in a delay of 

days or weeks before a bill could be 

issued) but are now transmitted 

electronically such that CBP receives 

near-immediate electronic notice when 

a payment is dishonored. Consequently, 

debit vouchers are paid and resolved or 

billed by CBP within a day or two of 

receiving electronic notice of the 

dishonored payment. Thus, the accrued 

interest on debit vouchers in this short 

time frame is minimal, in contrast to the 

significant time and resources CBP must 

spend manually processing debit 

vouchers and issuing bills for their 

payment. In addition, the individual or 

entity may receive a dunning letter 

despite having already made payment in 

full because CBP has not processed the 

payment yet, i.e., matched up and 

applied the payment to the bill, before 

mailing the letter, thus resulting in 

inaccurate billing. 

III. Discussion of Changes to 19 CFR 

24.3 and 24.3a 

As described above, the current 

regulatory requirement in 

§ 24.3a(b)(2)(i)(C) to assess debit 

voucher interest prior to the creation of 

the debit voucher bill inhibits CBP’s 

ability to automate the debit voucher 

billing process and align it with the 

billing process for the majority of bills 

issued by CBP. In order to address the 

problems posed by the manual debit 

voucher process, CBP is amending its 

regulations to eliminate the requirement 

in § 24.3a(b)(2)(i)(C) to assess interest on 

debit vouchers for the period between 

the date of the debit voucher and the 

date of the creation of the debit voucher 

bill. Instead, interest will only accrue on 

the amount of the debit voucher from 

the date of issuance of the debit voucher 

bill, resulting in the same starting point 

for the interest calculation for debit 

voucher bills as all other bills. 

As part of Release 7, debit voucher 

bills will be processed automatically 

like other bills, inclusive of all 

applicable interest accruing on such 

bills and dishonored payment fees. The 

system (ACE) will generate an initial 

debit voucher bill due 15 days from the 

date of issuance of the bill, and 

subsequent bills every 30 days from the 

due date. To enable this automation of 

the debit voucher process, CBP is 

reorganizing § 24.3a(b) by moving the 

debit voucher provision in paragraph 

(b)(2)(i)(C) to a new paragraph (b)(3) 

titled, ‘‘Interest accrual on debit 

vouchers.’’ As debit voucher bills will 

be included in CBP’s automated billing 

process, the debit voucher provision 

under paragraph (b)(2)(i)(C) is no longer 

considered an exception to the general 

rule in § 24.3a(b)(2)(i). Moreover, the 

debit voucher provision deals with a 

specific scenario of dishonored 

payments on any type of debt owed to 

CBP, whereas paragraph (b)(2) in 

general describes situations arising in 

the context of liquidation or 

reliquidation, thus, the placement of the 

debit voucher provision in a separate 

paragraph will fit better within the 

structure of CBP’s billing regulations. 

The new paragraph (b)(3) will set 

forth the rules for interest accrual on 

debit vouchers and will state that if a 

depository bank notifies CBP by a debit 

voucher that a CBP account is being 

debited due to a dishonored payment 

(e.g., check or ACH transaction), interest 

will accrue on the debited amount from 

the date of the bill. Further, if payment 

is not received by CBP on or before the 

late payment date appearing on the bill, 

interest charges will be assessed on the 

debited amount. The initial late 

payment date is the date 15 days after 

the interest computation date. The 

interest computation date is the date 

from which interest is calculated and is 

initially the bill date. New paragraph 

(b)(3) will further state that no interest 

charge will be assessed if the individual 

or entity timely pays the debt at the 

location designated on the bill within 

the initial 15-day period (consistent 

with § 24.3a(c)(3), which similarly 

provides that no interest will be 

assessed for the initial 30-day period in 

which timely payment is made on a CBP 

bill). Finally, after the initial 15-day 

period, interest will be assessed in 30- 

day periods pursuant to paragraph 

§ 24.3a(c)(3). 


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To account for the removal of 

paragraph (b)(2)(i)(C) in § 24.3a(b)(2)(i), 

CBP is also removing the reference to 

paragraph (b)(2)(i)(C) from the 

introductory text of § 24.3a(b)(2)(i), 

leaving only paragraphs (b)(2)(i)(A) and 

(b)(2)(i)(B) as the exceptions to the 

general interest accrual rule in 

paragraph (b)(2)(i). In addition, CBP is 

modifying § 24.3(e) to clarify that a debit 

voucher may be generated for different 

types of dishonored payments, 

including checks and ACH transactions 

as examples of two payment types. The 

revision includes a more general 

reference to dishonored payments 

followed by a parenthetical reading, 

‘‘(e.g., check or Automated 

Clearinghouse (ACH) transaction).’’ 

Lastly, in the second sentence of 

§ 24.3(e), CBP is adding ‘‘and payable’’ 

after the word ‘‘due’’ to be consistent 

with the same phrase used in the 

preceding sentence. 

Despite forgoing a small amount of 

interest that accrues between the debit 

voucher date and the issuance of a bill 

or the payment of the debit voucher 

(whichever is earlier), eliminating this 

interest assessment in § 24.3a(b)(2)(i)(C) 

will bring about major efficiency gains 

for CBP, significantly decreasing manual 

processing of debit vouchers, and 

thereby improving revenue-collecting 

operations and better utilizing resources 

currently spent on manual processing. 

The trade community will also benefit 

from improved visibility into specific 

debit voucher debts as CBP will no 

longer mail multiple bills (in the form 

of a letter) for the amount of the debit 

voucher and interest to the individual or 

entity on the debts owed, and payment 

by the individual or entity on a debit 

voucher will be reflected automatically 

on the bill record in ACE. In addition, 

the trade community will receive 

periodic reminders in the form of 

subsequent bills following the initial 

bill until the debt is paid. 

As a result of these changes, most 

debit voucher bills will be created and 

mailed automatically, decreasing the 

volume of manual processing 

significantly. Some manual processing 

will still occur to finalize debit voucher 

bills for dishonored ACH credit and 

check payments. Payments through 

ACH debit represent the majority of 

dishonored transactions, and for debit 

vouchers received on these debts, the 

system will automatically create a full 

debit voucher record and create and 

mail the bill(s) with the information 

populated from the original dishonored 

payment. For dishonored ACH credit 

and check payments, the system will 

prepare a draft bill, as not all 

information that is needed to create a 

final bill is available in ACE, e.g., what 

debt is being paid and who is 

responsible for the debt. CBP accounting 

technicians will fill in the missing 

information to complete the record 

using outside research. Once a full debit 

voucher record is created, a bill will be 

automatically generated, with interest 

automatically calculated by the system, 

and mailed. The trade community will 

receive notification of the total amount 

owed, due within 15 days, on an initial 

bill, with automatic subsequent 

notifications following in 30-day 

periods. Most payments on debit 

vouchers will be posted directly to the 

bill, and no longer to the BCA, as system 

limitations that exist in ACS will be 

eliminated with Release 7. 

IV. Statutory and Regulatory 

Requirements 

A. Executive Orders 13563 and 12866 

Analysis 

Executive Orders 13563 and 12866 

direct agencies to assess the costs and 

benefits of available regulatory 

alternatives and, if regulation is 

necessary, to select regulatory 

approaches that maximize net benefits 

(including potential economic, 

environmental, public health and safety 

effects, distributive impacts, and 

equity). Executive Order 13563 

emphasizes the importance of 

quantifying both costs and benefits, of 

reducing costs, of harmonizing rules, 

and of promoting flexibility. This 

interim final rule has not been 

designated as a ‘‘significant regulatory 

action’’ under Executive Order 12866. 

Accordingly, the Office of Management 

and Budget (OMB) has not reviewed this 

regulation. 

This interim final rule is part of ACE 

Collections Release 7. CBP is amending 

its regulations in 19 CFR 24.3a to reflect 

the elimination of debit voucher interest 

that CBP currently charges to align debit 

voucher processing with CBP’s 

automated billing process. CBP has 

prepared the following analysis to help 

inform stakeholders of the impacts of 

this interim final rule. 

1. Purpose of Rule 

This interim final rule will eliminate 

a requirement in current regulations 

relating to the accrual of interest on 

dishonored payments. When a payment 

to CBP, whether paper or electronic, is 

dishonored for lack of funds, the bank 

issues a debit voucher and notifies CBP. 

Regulation currently requires CBP to 

assess interest on the dishonored 

payment amount between the date of a 

debit voucher to either the date of the 

payment or the date of the issuance of 

the bill. This interim final rule will 

eliminate this initial period in which 

interest accrues. Under this interim final 

rule, interest will instead accrue from 

the date of the bill, initially for 15 days, 

and then in 30-day periods until the bill 

is paid, in alignment with CBP practices 

for other payments. 

2. Background 

In the course of doing business, CBP 

bills individuals and entities for duties, 

taxes, fees, interest, or other charges. 

When an individual’s or entity’s 

payment is dishonored, CBP may charge 

additional interest. Current 19 CFR 

24.3(b)(2)(i)(C) states: 

If a depository bank notifies CBP by a debit 

voucher that a CBP account is being debited 

due to a dishonored check or dishonored 

Automated Clearinghouse (ACH) transaction, 

interest will accrue on the debited amount 

from the date of the debit voucher to either 

the date of payment of the debt represented 

by the debit voucher or the date of issuance 

of a bill for payment, whichever date is 

earlier. 

Before electronic banking was widely 

available, notification of a dishonored 

payment could take days to weeks, as 

the affected bank had to notify CBP via 

a paper debit voucher. After receipt of 

notice, CBP would calculate the interest 

owed on the dishonored amount based 

on the date of the debit voucher, create 

a bill with just the amount of the debit 

voucher in ACS, place a hold on that 

bill, and mail a letter containing the 

amount of the debit voucher and 

interest to the individual or entity. With 

the advent of electronic payments and 

messaging, the time between a debit 

voucher’s creation and the bank’s 

notification to CBP is significantly 

reduced, usually taking no more than 

three days. Often, the individual or 

entity has become aware of the problem 

and made the payment before CBP 

receives notification or calculates the 

interest and issues a bill, or the 

individual or entity makes the payment 

after the bill is generated but before it 

is received, causing confusion. As CBP’s 

debit voucher process has not yet been 

automated, CBP accounting technicians 

must continue to process debit vouchers 

manually by checking for a (late) 

payment, calculating interest, and 

generating a bill. If the individual or 

entity continues to fail to pay after the 

initial bill, CBP may mail subsequent 

letters as interest accrues in further 30- 

day periods, but because the process is 

handled manually, subsequent letters 

are rarely mailed. 

CBP seeks to automate the debit 

voucher process as a part of ACE 

Collections Release 7 to better serve the 

trade community, promote efficiency, 


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Federal Register / Vol. 88, No. 203 / Monday, October 23, 2023 / Rules and Regulations 72679 

7Note that some individuals and entities that owe 

CBP interest on their longer-term dishonored 

payments will, in practice, pay more interest since 

subsequent bills with updated accruing interest 

amounts will be mailed with better regularity. CBP 

does not consider this a cost of this interim final 

rule as it is a cost of compliance with current 

regulations. 

and improve collections. However, 

because of the structure of CBP’s 

electronic systems, processing of debit 

vouchers can only be automated if CBP 

eliminates the requirement to assess 

interest between the date of the debit 

voucher to either the date of the 

payment or the date of the issuance of 

the bill. Under an automated system 

made possible through this interim final 

rule, CBP will systemically mail the 

CBP bill inclusive of all applicable 

interest accruing on the bill and 

dishonored payment fees. Thus, 

payments for a debit voucher will 

automatically be posted to the 

individual’s or entity’s bill record in 

CBP systems instead of requiring 

manual processing by an accounting 

technician to adjust remaining interest 

and the bill record after payment has 

been made. The debit voucher process 

will be completely electronic, with both 

initial and subsequent bills mailed 

automatically if payment is not made. 

3. Costs of the Rule 

CBP does not anticipate any costs 

resulting from this interim final rule. 

Although CBP has invested resources 

into automating the debit voucher 

process, those costs were borne 

regardless of this interim final rule as 

CBP modernizes its financial systems 

and moves most business activities to 

ACE. CBP’s ACE Collections effort is 

large and ongoing, and the debit 

voucher process represents a minor part. 

The trade community will see no costs 

from this interim final rule and will 

likely save time in the payment and 

billing process as electronic payment 

and automatic account updates make 

settling accounts quicker and easier. 

4. Benefits of the Rule 

CBP considers this interim final rule 

to be beneficial to both CBP and the 

trade community. Automating debit 

voucher processing will bring clarity 

and efficiency to the interest accrual 

and collection environment, making it 

clear to the individuals and entities 

involved how much they owe and 

when, and allowing them to make 

payments quickly. Individuals and 

entities will no longer receive bills for 

payments they may have already made 

and CBP’s accounting technicians will 

no longer need to spend time 

calculating interest and generating bills 

for every debit voucher received by 

CBP. Automation will also allow for 

better collection of interest accrued after 

the initial bill. Under current manual 

practice, subsequent bills are rarely 

generated and mailed. Under this 

interim final rule, that process will be 

automated, enabling CBP to pursue 

payment.7

5. Transfers 

CBP will likely see a small reduction 

in the amount of interest charged to and 

collected from individuals and entities 

because, as part of Release 7, interest 

will start accruing at a later date—at the 

time the debit voucher bill is issued 

rather than at the time of the debit 

voucher itself. This reduction is not 

counted as a cost of this interim final 

rule but as a transfer, as the reduction 

in CBP’s income will be equal to the 

corresponding increase in funds 

retained by the individual or entity 

paying the debit voucher bill. As the 

total resources available to society will 

not change, this is a transfer and not a 

cost. 

B. Regulatory Flexibility Act 

The Regulatory Flexibility Act (5 

U.S.C. 601 et seq.), as amended by the 

Small Business Regulatory Enforcement 

and Fairness Act of 1996, requires 

agencies to assess the impact of 

regulations on small entities. A small 

entity may be a small business (defined 

as any independently owned and 

operated business not dominant in its 

field that qualifies as a small business 

concern per the Small Business Act); a 

small organization (defined as any notfor-profit enterprise which is 

independently owned and operated and 

is not dominant in its field); or a small 

governmental jurisdiction (defined as a 

locality with fewer than 50,000 people). 

Since a general notice of proposed 

rulemaking is not necessary for this 

rule, CBP is not required to prepare a 

regulatory flexibility analysis for this 

interim final rule. 

C. Paperwork Reduction Act 

In accordance with the Paperwork 

Reduction Act of 1995 (Pub. L. 104–13, 

44 U.S.C. 3507), an agency may not 

conduct, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid control number 

assigned by OMB. There are no 

information collections associated with 

this rule. 

D. Inapplicability of Notice and 

Comment Requirement and Delayed 

Effective Date 

The Administrative Procedure Act 

(APA) requirements in 5 U.S.C. 553 

govern agency rulemaking procedures. 

Section 553(b) of the APA generally 

requires notice and public comment 

before issuance of a final rule. In 

addition, section 553(d) of the APA 

requires that a final rule have a 30-day 

delayed effective date. The APA, 

however, provides exceptions from the 

prior notice and public comment 

requirement and the delayed effective 

date requirement, when an agency for 

good cause finds that such procedures 

are impracticable, unnecessary, or 

contrary to the public interest. See 5 

U.S.C. 553(b)(B) and (d)(3). 

Pursuant to 5 U.S.C. 553(b)(B), CBP 

has determined for good cause that prior 

notice and comment are unnecessary 

because the interim final rule mainly 

changes CBP’s internal accounting 

procedures and does not negatively 

affect the substantive rights of the 

members of the trade community. As 

explained in more detail above, the 

elimination of the debit voucher interest 

and the automation of the debit voucher 

billing process will bring clarity as to 

the debts owed and efficiency as to the 

debit voucher process itself, benefitting 

both the trade community and CBP. For 

the same reasons, CBP finds that good 

cause exists pursuant to section 

553(d)(3) of the APA to issue this 

interim final rule effective upon 

publication. 

Signing Authority 

This document is being issued in 

accordance with 19 CFR 0.1(a)(1) 

pertaining to the authority of the 

Secretary of the Treasury (or her/his 

delegate) to approve regulations related 

to certain customs revenue functions. 

Troy A. Miller, Senior Official 

Performing the Duties of the 

Commissioner, having reviewed and 

approved this document, has delegated 

the authority to electronically sign this 

document to the Director (or Acting 

Director, if applicable) of the 

Regulations and Disclosure Law 

Division of CBP, for purposes of 

publication in the Federal Register. 

List of Subjects in 19 CFR Part 24 

Accounting, Claims, Exports, Freight, 

Harbors, Reporting and recordkeeping 

requirements, Taxes. 

Amendments to the Regulations 

For the reasons stated above, part 24 

of title 19 of the Code of Federal 

Regulations (19 CFR part 24) is 

amended as set forth below: 


lotter on DSK11XQN23PROD with RULES1
72680 Federal Register / Vol. 88, No. 203 / Monday, October 23, 2023 / Rules and Regulations 

PART 24—CUSTOMS FINANCIAL AND 

ACCOUNTING PROCEDURE 

■ 1. The general authority citation for 

part 24 continues to read as follows: 

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. 

3717, 9701; Pub. L. 107–296, 116 Stat. 2135 

(6 U.S.C. 1 et seq.). 

* * * * * 

■ 2. Revise § 24.3(e) to read as follows: 

§ 24.3 Bills and accounts; receipts. 

* * * * * 

(e) Except for bills resulting from 

dishonored payments (e.g., a check or 

Automated Clearinghouse (ACH) 

transaction), all other bills for duties, 

taxes, fees, interest, or other charges are 

due and payable within 30 days of the 

date of the issuance of the bill. Bills 

resulting from dishonored payments are 

due and payable within 15 days of the 

date of the issuance of the bill. 

■ 3. In § 24.3a: 

■ a. Revise the first sentence of the 

introductory text of paragraph (b)(2)(i); 

■ b. Remove paragraph (b)(2)(i)(C); and 

■ c. Add a new paragraph (b)(3). 

The revision and addition read as 

follows: 

§ 24.3a CBP bills; interest assessment on 

bills; delinquency; notice to principal and 

surety. 

* * * * * 

(b) * * * 

(2) * * * 

(i) Initial interest accrual. Except as 

otherwise provided in paragraphs 

(b)(2)(i)(A) and (b)(2)(i)(B) of this 

section, interest assessed due to an 

underpayment of duties, taxes, fees, or 

interest will accrue from the date the 

importer of record is required to deposit 

estimated duties, taxes, fees, and 

interest to the date of liquidation or 

reliquidation of the applicable entry or 

reconciliation. * * * 

* * * * * 

(3) Interest accrual on debit vouchers. 

If a depository bank notifies CBP by a 

debit voucher that a CBP account is 

being debited due to a dishonored 

payment (e.g., a check or Automated 

Clearinghouse (ACH) transaction), 

interest will accrue on the debited 

amount from the date of the bill 

resulting from the dishonored payment. 

If payment is not received by CBP on or 

before the late payment date appearing 

on the bill, interest charges will be 

assessed on the debited amount. The 

initial late payment date is the date 15 

days after the interest computation date. 

The interest computation date is the 

date from which interest is calculated 

and is initially the bill date. No interest 

charge will be assessed where the 

payment is actually received at the 

‘‘Send Payment To’’ location designated 

on the bill within the initial 15-day 

period. After the initial 15-day period, 

interest will be assessed in 30-day 

periods pursuant to paragraph (c) of this 

section. 

* * * * * 

Robert F. Altneu, 

Director, Regulations & Disclosure Law 

Division, Regulations & Rulings, Office of 

Trade, U.S. Customs and Border Protection. 

Thomas C. West, Jr., 

Deputy Assistant Secretary of the Treasury 

for Tax Policy. 

[FR Doc. 2023–23305 Filed 10–20–23; 8:45 am] 

BILLING CODE 9111–14–P 

DEPARTMENT OF JUSTICE 

Drug Enforcement Administration 

21 CFR Part 1310 

[Docket No. DEA–1118] 

Additions to Listing of Exempt 

Chemical Mixtures 

AGENCY: Drug Enforcement 

Administration, Department of Justice. 

ACTION: Direct final rule. 

SUMMARY: Under this direct final rule, 

the Drug Enforcement Administration 

(DEA) is updating the Table of Exempt 

Chemical Mixtures to include the listing 

of nine additional preparations. This 

action is in response to DEA’s review of 

new applications for exemption. Having 

reviewed applications and relevant 

information, DEA has found that these 

preparations meet the applicable 

exemption criteria. Therefore, this rule 

amends the regulations to codify that 

these products are exempted from the 

application of certain provisions of the 

Controlled Substances Act. 

DATES: This direct final rule is effective 

December 22, 2023 without further 

action, unless DEA receives adverse 

comment by DEA no later than 

November 22, 2023. If any comments or 

objections raise significant issues 

regarding any findings of fact or 

conclusions of law upon which this rule 

is based, the Administrator will 

withdraw this direct final rule and will 

issue a new rule, after she has 

reconsidered the issues in light of the 

comments and objections filed. 

Written comments must be 

postmarked and electronic comments 

must be submitted on or before 

November 22, 2023. Commenters should 

be aware that the electronic Federal 

Docket Management System will not 

accept comments after 11:59 p.m. 

Eastern Time on the last day of the 

comment period. 

ADDRESSES: To ensure proper handling 

of comments, please reference ‘‘Docket 

No. DEA–1118’’ on all correspondence, 

including any attachments. 

• Electronic comments: The Drug 

Enforcement Administration encourages 

that all comments be submitted 

electronically through the Federal 

eRulemaking Portal, which provides the 

ability to type short comments directly 

into the comment field on the web page 

or to attach a file for lengthier 

comments. Please go to http://

www.regulations.gov and follow the 

online instructions at that site for 

submitting comments. Upon completion 

of your submission you will receive a 

Comment Tracking Number for your 

comment. Please be aware that 

submitted comments are not 

instantaneously available for public 

view on Regulations.gov. If you have 

received a Comment Tracking Number, 

your comment has been successfully 

submitted and there is no need to 

resubmit the same comment. 

• Paper comments: Paper comments 

that duplicate the electronic submission 

are not necessary and are discouraged. 

Should you wish to mail a paper 

comment in lieu of an electronic 

comment, it should be sent via regular 

or express mail to: Drug Enforcement 

Administration, Attn: DEA Federal 

Register Representative/DPW, 8701 

Morrissette Drive, Springfield, Virginia 

22152. 

FOR FURTHER INFORMATION CONTACT: 

Terrence L. Boos, Ph.D., Diversion 

Control Division, Drug Enforcement 

Administration; Telephone: (571) 362– 

3249. 

SUPPLEMENTARY INFORMATION: Any 

interested person may file comments or 

objections to this order, on or before 

November 22, 2023. If any such 

comments or objections raise significant 

issues regarding any findings of fact or 

conclusions of law upon which the rule 

is based, the Administrator will 

withdraw this direct final rule. The 

Administrator may reconsider the 

application in light of the comments 

and objections filed and reinstate, 

terminate, or amend the original order 

as deemed appropriate. 

Posting of Public Comments 

Please note that all comments 

received are considered part of the 

public record and made available for 

public inspection online at http://

www.regulations.gov. Such information 

includes personal identifying 


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