118 STAT. 1645 PUBLIC LAW 108–357—OCT. 22, 2004 provided for in appropriations Acts, to pay the costs of such customs revenue functions in the amount of such insufficiency, and shall be available for no other purpose. The provisions of the first and second sentences of this paragraph specifying the purposes for which amounts in the Customs User Fee Account may be made available shall not be superseded except by a provision of law which specifically modifies or supersedes such provisions.’’. (b) REIMBURSEMENT OF APPROPRIATIONS FROM COBRA FEES.— Section 13031(f)(3) of the Consolidated Omnibus Budget Reconcili ation Act of 1985 (19 U.S.C. 58c(f)(3)) is amended by adding at the end the following: ‘‘(E) Nothing in this paragraph shall be construed to preclude the use of appropriated funds, from sources other than the fees collected under subsection (a), to pay the costs set forth in clauses (i), (ii), and (iii) of subparagraph (A).’’. (c) SENSE OF CONGRESS; EFFECTIVE PERIOD FOR COLLECTING FEES; STANDARD FOR SETTING FEES.— (1) SENSE OF CONGRESS.—The Congress finds that— (A) the fees set forth in paragraphs (1) through (8) of subsection (a) of section 13031 of the Consolidated Omni bus Budget Reconciliation Act of 1985 have been reasonably related to the costs of providing customs services in connec tion with the activities or items for which the fees have been charged under such paragraphs; and (B) the fees collected under such paragraphs have not exceeded, in the aggregate, the amounts paid for the costs described in subsection (f)(3)(A) incurred in providing cus toms services in connection with the activities or items for which the fees were charged under such paragraphs. (2) EFFECTIVE PERIOD; STANDARD FOR SETTING FEES.—Sec tion 13031(j)(3) of the Consolidated Omnibus Budget Reconcili ation Act of 1985 is amended to read as follows: ‘‘(3)(A) Fees may not be charged under paragraphs (9) and (10) of subsection (a) after September 30, 2014. ‘‘(B)(i) Subject to clause (ii), Fees may not be charged under paragraphs (1) through (8) of subsection (a) after September 30, 2014. ‘‘(ii) In fiscal year 2006 and in each succeeding fiscal year for which fees under paragraphs (1) through (8) of subsection (a) are authorized— ‘‘(I) the Secretary of the Treasury shall charge fees under each such paragraph in amounts that are reasonably related to the costs of providing customs services in connection with the activity or item for which the fee is charged under such paragraph, except that in no case may the fee charged under any such paragraph exceed by more than 10 percent the amount otherwise prescribed by such paragraph; ‘‘(II) the amount of fees collected under such paragraphs may not exceed, in the aggregate, the amounts paid in that fiscal year for the costs described in subsection (f)(3)(A) incurred in providing customs services in connection with the activity or item for which the fees are charged under such paragraphs; ‘‘(III) a fee may not be collected under any such paragraph except to the extent such fee will be expended to pay the costs described in subsection (f)(3)(A) incurred in providing 19 USC 58c. 19 USC 58c note.
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