Customs User Fees

B1: Interest-related collections authorized by the FAST Act (Sec. 32201 of P.L. 114-94) are not available for obligation unless such authority is provided in appropriations acts. The amount on line 1235 includes unobligated balances carried forward and anticipated collections authorized for collection, but not appropriated.

A1: The amount shown on line 1232 is the required FY 2024 sequester amount in dollars, assuming that the program requires spending authority equal to the sum of the amounts shown on lines 1201 and 1250. Due to the indefinite nature of the collections deposited in this account, the sequester amount in dollars may not be equal to the sequester amount in dollars reflected in the OMB Report to the Congress on the Joint Sequestration for Fiscal Year 2024. During the remainder of the fiscal year, if the necessary spending authority is different from the sum of the amounts shown on lines 1201 and 1250, the amount in dollars currently reflected on line 1232 is hereby automatically apportioned as follows: the agency will achieve the reduction by applying a 5.7% reduction to collections in this account from October 1, 2023 through September 30, 2024. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]