1. The authority citation for 39 CFR Part 20 continues to read as follows:

Authority: 5 U.S.C. 552(a); 13 U.S.C. 301-307; 18 U.S.C. 1692-1737; 39 U.S.C. 101, 401, 403, 404, 407, 414, 416, 3001-3011, 3201-3219, 3403-3406, 3621, 3622, 3626, 3632, 3633, and 5001.

2. Revise the following sections of the IMM as follows:

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

1 International Mail Services

110 General Information

( printed page 66001)

112 Mailer Responsibility

[ Revise second paragraph as follows:]

The mailer must fulfill any nonpostal export requirements described in chapter 5 and must ensure that the electronically generated customs form is complete and that all information is accurate. Certain types of goods and certain types of transactions may be subject to prohibitions, restrictions, or additional customs requirements. It is the mailer's responsibility to comply with import and export regulations and restrictions ( e.g., quarantine, pharmaceutical, etc.), to determine what documents and information ( e.g., commercial invoice, certificate of origin, power of attorney, health certificate, license, authorization for goods subject to quarantine such as plant, animal, or food products, product identification numbers, etc.) are required in the destination country, and to provide all such documents and information in a manner that is complete, accurate, and timely. If the mailer fails to comply with applicable requirements, prohibitions, and restrictions; fails to provide any required documentation or information; or provides false or incomplete information, various consequences could result, including that the mailpiece may be returned or confiscated and the mailer may be subject to additional charges.

[ Add a new paragraph after the third paragraph to read as follows:]

Where the destination country requires a mailpiece to be sent using a delivered duty paid solution, the mailer must send the mailpiece on a delivered duty paid basis and must ensure that all applicable duties, taxes, and import fees (as defined in 360) are timely paid in accordance with applicable requirements. In the event the relevant party in the destination country (for example, the customs authority, postal operator (or its agent), customs broker, or customs representative) seeks to collect duties, taxes, or import fees for a mailpiece from the mailer or the Postal Service (or their representatives), and such amounts have not been paid in full, the mailer is responsible for paying, or under certain circumstances reimbursing the Postal Service for, such amounts in accordance with 424.

130 Mailability

131 General

131.3 Individual Country Prohibitions and Restrictions

131.34 Foreign Customs Information

[ Revise the text to read as follows:]

Except as provided in 362 and 424, the Postal Service does not maintain or provide information concerning the assessment of duties, taxes, import fees, and other charges in other countries. If duties, taxes, import fees, or other charges are assessed, most countries will collect from the recipient a customs clearance and delivery fee in addition to the applicable duties, and taxes, import fees, or other charges. This fee may be authorized to reimburse for the costs incurred in clearing the items through customs and collecting duties at the time of delivery. The duties, taxes, import fees, and other charges, if applicable, are not included in the postage paid by the mailer.

3 Extra Services

360 USPS Delivered Duty Paid (DDP)

361 Description

361.1 Definitions

361.13 Import Fees

[ Revise the text to read as follows:]

Import fees may be applied by customs brokers, customs representatives, government agencies, postal operators, customs authorities, and other service providers, and may include any and all fees and other charges imposed in connection with the customs processing and clearance of a mailpiece. These charges are based on many different factors and may apply even when duties and taxes are not applicable.

4 Treatment of Outbound Mail

420 Unpaid and Shortpaid Mail

[ Add new section 424 to read as follows;]

424 Unpaid Destination Customs Charges

424.1 General Procedures

Whether the mailer or addressee is responsible for paying duties, taxes, and import fees (as defined in 360) depends on various factors including, but not limited to, the customs requirements of the destination country, as applicable. When the destination customs authority or postal operator requires mail containing goods to be delivered using a delivered duty paid solution, the mailer may use USPS Delivered Duty Paid (DDP) service, if available, to pay applicable duties, taxes, and import fees (see 360). If any relevant party in the destination country (for example, the customs authority, postal operator (or its agent), customs broker, or customs representative) seeks to collect duties, taxes, or import fees from the mailer or the Postal Service (or their representatives), and such amounts have not been paid in full, the Postal Service (or its representative) will send an invoice to the mailer for such amounts.

424.2 Mailer Responsibilities

The mailer must pay the Postal Service (or its representative) the entire amount due in accordance with the invoice terms, even if the mailer disputes the assessment. The mailer is not relieved of its obligation to pay for duties, taxes, and import fees, regardless of whether the item is delivered, lost, damaged, or returned.

424.3 Assessments

The Postal Service is not responsible for the accuracy of duties, taxes, import fees, or other charges calculated by entities in the destination country, such as foreign customs authority, postal operator, law enforcement, or tax authorities.

424.4 Collections

If payment is not received by the Postal Service (or its representative) on or before the due date as set forth in the invoice, interest on the unpaid amounts will accrue at a rate of 6 percent per annum until the amounts are paid in full, and the Postal Service shall have the right to collect from the mailer any costs incurred by the Postal Service in connection with the collection of the unpaid amounts, to the extent permitted by applicable law. The Postal Service may, but is not required to, treat any unpaid duties, taxes, and import fees as revenue deficiencies, in accordance with the provisions of DMM 607.3.0.

424.5 Disputes

The mailer may dispute with the Postal Service only accounting errors related to Postal Service invoicing by seeking a refund. The Postal Service is not responsible for the accuracy of duties, taxes, import fees, or other charges calculated by entities in the destination country, such as foreign customs, postal, law enforcement, or tax authorities. Any challenges to the total ( printed page 66002) combined sum of duties, taxes, import fees, and other charges assessed by the relevant party in the destination country (for example, the customs authority, postal operator (or its agent), customs broker, or customs representative) must be addressed directly to such party without involvement from the Postal Service.

424.6 Adjustments and Credits

If the Postal Service receives a cancellation, refund, or credit for an amount that a mailer has already paid or reimbursed, the Postal Service will, if deemed practical in the Postal Service's reasonable judgment, make a corresponding adjustment or refund to the mailer, except to the extent the amount remains nonrefundable or is otherwise properly due under an applicable arrangement. When applicable duties, taxes, and import fees are paid using USPS DDP under section 360, adjustments and refunds are subject to 365.