An official website of the United States government

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS
A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

  1. Home
  2. Trade
  3. Priority Trade Issues
  4. Revenue
  5. Revenue Modernization
  6. Automation of 368 and 1002 Receipts

Automation of 368 and 1002 Receipts

Mobile Collections and Receipts and Application for Automation of Maritime Processing Fees.


As part of its Revenue Modernization (Rev Mod) program, U.S. Customs and Border Protection (CBP) automated its receipt process for maritime processing fees (Forms 368 Collections Receipts and 1002 Tonnage Tax Certificates). These changes enable CBP personnel to collect payment and issue eReceipts quickly and efficiently, while providing the Trade with the ability to receive and store receipts electronically.

MCR Functionality

  • New 368 and 1002 electronic receipts for maritime processing fees are emailed to owners/operators and designated vessel agents.
  • Owners/operators and designated vessel agents are responsible for printing the emailed receipts for presentation at ports, together with any manual receipts that may have been received. 
  • Officers can create draft receipts prior to boarding one or more vessels.
  • Officers can prepare and issue receipts offline when connectivity is not available.
  • Officers can view, access, and reassign draft receipts associated with their default port.
  • New class codes are continuously evaluated for addition; Some additional class codes that have been added to MCR beyond vessel arrival fees include traveler fees such as immigration and informal duty; and Fines, Penalties and Forfeitures (FPF) fees.
  • At time of inspection, owners / operators have the ability to opt for online payment; an email will be provided with a link to the eCBP Portal to pay online.
  • Please send requests to


  • Spring 2017: Pilot implementation at New Orleans, Louisiana; Gulfport, Mississippi; Mobile, Alabama and Los Angeles/Long Beach, California
  • Summer 2020: Fully implemented at 138 maritime ports
  • Fall 2022: Implemented the collection of Informal Duty & Taxes, Immigration Fees, and Fines, Penalties and Forfeitures (FPF) on MCR
  • Winter 2024: Online payment Option for vessel Fees
  • Future:
    • Include the ability to pay by card and digital wallet and rollout to other non-maritime ports when it is determined that MCR is best suited to meet a port’s collection needs.
    • Increase automated calculations of arrival fees.
    • Automate notification of payment to Vessel Entrance and Clearance (VECS) system


Please email with any questions about MCR or requests for additional information or demos.

Last Modified: Jan 22, 2024