©2015-19 Class Action Recovery Service| 3960 Harlem Road, Suite #15| Amherst, NY | 14226 | Tel: 716.881.1500 Toll Free: 800.506.9641

Harbor Maintenance Tax Refund

R E C O V E R Y S E R V I C E
C A S E D E S C R I P T I O N S

The Water Resources Development Act of 1986 created the

Harbor Maintenance Fee (HMF), also known as the Harbor

Maintenance Tax (HMT). The HMF required U.S. port and harbor

users to share in port and harbor maintenance costs. In 1994, the

Court of International Trade (CIT) found that the HMF as imposed

on exports violated the Constitution’s Export Clause. In 1998, the

U.S. Supreme Court also found that the HMF as imposed on

exports was unconstitutional (U.S. v. U.S. Shoe Corp.). The Court

ordered Customs to stop collecting the HMF on exports and to

refund the HMF that had already been paid. In 2000, the U.S.

Court of Appeals declared that there was no time limitation for

filing a refund request from Customs (Swisher Int’l. v. U.S.).

However, in 2001, the Treasury declared that refund requests

more than a year old must have been filed by December 31,

2001. We assisted several potential claimants in filing refund

requests. After 9-11, Customs slowed down the processing of

refund requests and we began a Grass Roots Campaign, which

involved writing letters to Congressional representatives

nationwide. Soon after that Customs hired more personnel to

process the claims.

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Claimants Served Include

FL: (239) 771-8771
NY: (716) 881-1515
Fort Myers, FL 33907
Amherst, NY 14226

Harbor Maintenance Tax Refund

The Water Resources Development Act of 1986

created the Harbor Maintenance Fee (HMF), also

known as the Harbor Maintenance Tax (HMT).

The HMF required U.S. port and harbor users to

share in port and harbor maintenance costs. In

1994, the Court of International Trade (CIT)

found that the HMF as imposed on exports

violated the Constitution’s Export Clause. In

1998, the U.S. Supreme Court also found that

the HMF as imposed on exports was

unconstitutional (U.S. v. U.S. Shoe Corp.). The

Court ordered Customs to stop collecting the

HMF on exports and to refund the HMF that had

already been paid. In 2000, the U.S. Court of

Appeals declared that there was no time

limitation for filing a refund request from

Customs (Swisher Int’l. v. U.S.). However, in

2001, the Treasury declared that refund

requests more than a year old must have been

filed by December 31, 2001. We assisted several

potential claimants in filing refund requests.

After 9-11, Customs slowed down the processing

of refund requests and we began a Grass Roots

Campaign, which involved writing letters to

Congressional representatives nationwide. Soon

after that Customs hired more personnel to

process the claims.

<< Back to Case List
©2015-19 Class Action Recovery Service 3960 Harlem Road, Suite #15| Amherst, NY | 14226 Tel: 716.881.1500 Toll Free: 800.506.9641
CASE DESCRIPTION
R E C O V E R Y S E R V I C E
Fort Myers, FL 33907
Amherst, NY 14226
R E C O V E R Y S E R V I C E
Fort Myers, FL 33907
Amherst, NY 14226