104 STAT. 640 PUBLIC LAW 101-382—AUG. 20, 1990 Reports. 19 USC 58c note. Railroads. (2) develop and implement periodic labor distribution surveys of major workforce activities (such as inspectors, import specialists, fines, penalties, and forfeiture officers, special agents, data transcribers, and Customs aides) to determine the costs of dif- ferent types of passenger and merchandise processing transactions, such as informal and formed entries, and automated and manual entries; (3) as soon as practicable after the enactment of appropriations for the Customs Service for each fiscal year, but not later than the 15th day after the beginning of such year, estimate, based on the amounts appropriated, the amount of the fee that would, if imposed on the processing of merchandise, offset the salaries and expenses subject to reimbursement from the fee that will likely be incurred by the Service in conducting commercial operations during that year; (4) develop annually a detailed derivation of the commercial services cost base and the methodology used for computing the merchandise processing fee under paragraph (3); and (5) report within 45 days of the beginning of any fiscal year to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate the results of each fee estimate made under paragraph (3) and each cost base and user fee methodology derivation made under paragraph (4). (b) SURVEY REPORTS.—The Commissioner of Customs shall no later than January 31, 1991, submit to the Committees referred to in subsection (a)(5) a report on the results of the first survey implemented under subsection (a)(2). SEC. 114. GAO REPORT ON ENTRIES BY MAIL. Before the 240th day after the date of the enactment of this Act, the Comptroller (General of the United States shall— (1) determine the extent to which the fees imposed under section 13031(a)(6) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)(6)) are collected; (2) develop recommendations for maximizing the collection of such fees; and (3) submit a written report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate setting forth such determination and recommendation and the bases therefor. SEC. 115. EFFECTIVE DATE. (a) IN GENERAL. — Except as provided in subsection (b), this subtitle, and the amendments made by this subtitle, take effect October 1, 1990, but the amendment made by section lll(b)(l) applies with respect to railroad cars arriving in the United States on or after July 7, 1986. (b) EXCEPTIONS.—The amendment made by section 111(d), and section 112, take effect on the date of the enactment of this Act. Subtitle C—Miscellaneous Customs Provisions SEC. 121. CUSTOMS FORFEITURE FUND. Section 613A of the Tariff Act of 1930 (19 U.S.C. 1613b) is amended as follows: (1) Subsection (a)(1) is amended—
�
