Last updated March 4, 2026 U.S. Customs Fee Stamps

Background

U.S. Customs Fee stamps (Scott #RL series) never were really a focus of mine until recently. They are a very short run of stamps, with #RL1 through RL8 issued in 1887 and then RL9 issued in 1914. I had seen examples on document occasionally, typically commanding $150-300 each, all with singles of Scott #RL1, the 10-cent dull rose. I picked up a tattered example from Richard Friedberg at Chicagopex a few years ago.

Fast forward to the middle of 2025, when I encountered what appeared to be a very unusual document with RL1 affixed, a letter as opposed to a specific form, which started me down the rabbit hole of wanting to learn more about these stamps. I noticed that I had yet to ever see any multiples (pairs, strips, blocks) of these stamps, mint or used, despite the stamps having relatively nominal catalogue values. Why was that? Ron Lesher provided me with my first example of a multiple, a pair of RL1 on document piece.

After this I started contacting other experienced revenue collectors and dealers to find out what they had or had not seen over the years with respect to this series, and started digging through auction catalogs and archives. There also was uncertainty as to what exactly the fee schedules were that these stamps paid, so I started digging into that as well.

I found it interesting that while these are categorized as federal revenue stamps, their use was relegated solely to the New York Custom House... not any of the other major port cities. Why were they not adopted or mandated elsewhere? Insufficient volume of traffic to justify doing so?

This page provides some historical information about these stamps, and then several censuses that I am starting to build, in hopes of quantifying the scarcity of certain items, as their scarcity appears to be much higher than one would assume based solely upon the catalogue values of the stamps:

Multiples (pairs, strips, blocks). Across all denominations, I have only been able to track down evidence of a handful of examples, with most denominations having zero multiples reported.
Plate number singles or full/partial imprint captures.
Uses on document. As of right now, the only stamps known on complete documents are #RL1 (the vast majority), RL2, RL3, and RL9. There are no reported examples of the 50-cent through 90-cent denominations on surviving documents. Used stamps are findable... just not on document.

If you have or know of additional examples not shown below, and are willing to contribute images to the censuses shown on this page, please contact me.

Transparency: The Use of AI Upscaling (Machine Learning)

In some cases, the only available images are extremely low resolution and/or heavily artifacted. In these cases, I may use an AI-upscaled image for legibility. These are not perfect by any means, although the technology is getting better all the time. In fact, some of the AI artifacts can be egregious. In cases where I have used AI, I will provide BOTH the original image and the AI-generated upscale for comparison. Use as you see fit.

History

The customs fees and the services for which they would be charged were enumerated in §2654 of the Revised Statutes of the United States. The first edition went into effect in 1874, published in 1875. The second edition, published in 1878, served to correct errors and inconsistencies in the first edition. The fees published at that time were as follows:

There shall be allowed and paid for the use of the collectors the following fees:

First. To each collector for every entrance of any vessel of one hundred tons borden and upward, two dollan and a half.

Second. For every clearance of any vessel of one hundred tons burden and upward, two dollars and a half.

Third. For every entrance of any vessel under the burden of one hundred tons, one dollar and a half.

Fourth. Fer every clearance of any vessel under one hundred tons burden, one dollar and a half.

Fifth. For every post entry, two dollars.

Sixth. For every permit to land goods, twenty cents.

Seventh. For every bond taken officially, forty cents.

Eighth. For every permit to load goods for exportation, which are entitled to drawback, thirty cents.

Ninth. For every debenture or other official certificate, twenty cents.

Tenth. For every bill of health, twenty cents.

Eleventh. For every official document, registers excepted, required by any merchant, owner, or master of any vessel not elsewhere enumerated, twenty cents.

These fees were not initially paid for via stamps, but rather a cash-receipt ledger system. Fast forward almost a decade, to 1886, when Daniel Magone was appointed Collector of the Port of New York by President Grover Cleveland. He was actively interested in the aggressive reform of "antiquated methods" at the New York Custom House. In June and July 1887, he appointed a special commission, led by Treasury Agent A. K. Tingle, to investigate and simplify the "circumlocution" of business methods at the port.

The New York Times published at least two articles covering Magone's efforts:

Custom House Reform (June 10, 1887) reports on Magone's commission to investigate Custom House methods.
An End of Red Tape (July 22, 1887) details Magone's decision to modernize the Customs Service, which led to the adoption of adhesive stamps to track miscellaneous fees.

The system of using adhesive stamps to account for these fees was approved by the Treasury Department on July 9, 1887 as printed in Treasury Decision 8312:

Adoption of adhesive stamps for the collection of miscellaneous fees at the port of New York.

Treasury Department, July 9, 1887.

Sir: With a view to the more efficient collection of and accounting for the miscellaneous fees provided for in section 2654 of the Revised Statutes, and in other laws, you are hereby authorized and directed to adopt a system of adhesive stamps to be used at your port in the payment of such fees. On and after the 1st of August next, all fees of the character above mentioned collected at the port of New York, instead of being paid in money to the cashier and entered upon his books, shall be paid by the use of adhesive stamps, which shall be prepared and furnished to you for that purpose by this Department.

The stamps will be of the following denominations: 20 cents, 30 cents, 40 cents, 50 cents, 60 cents, 70 cents, 80 cents, and 90 cents.

Parties desiring to pay fees will purchase the necessary stamps from the cashier, or such other officer as may be designated for that purpose, and will affix them to the document or paper upon which the fee is due. The stamps so affixed must be immediately canceled by the officer receiving the document or paper, by a stamp or punch, in such a manner as to prevent their being again used.

You will please report to this Department, at as early a day as practicable, the number of stamps of each denomination which will probably be required for use at your port during the first quarter.

Respectfully, yours,
C. S. FAIRCHILD,
Secretary.

Collector of Customs, New York.

The planned use of the stamps was as follows:

20 cents (Scott #RL1): Permit to land goods; Oaths; Official certificates.
30 cents (Scott #RL2): Permit to load goods for exportation.
40 cents (Scott #RL3): Bond taken officially; Orders to weigh, gauge, or measure.
50 cents (Scott #RL4): Entry of merchandise; Standard landing permits.
60 cents – 90 cents (Scott #RL5–RL8): Primarily used for multiple fees on a single document (e.g., 90 cents for a permit, bond, and oath combined).

The Act of August 24, 1912 authorized President Taft and later President Woodrow Wilson to reorganize the Customs Service, to take effect in 1913–1914. The Emergency Revenue Act of 1914 mandated new stamp taxes on a wide variety of legal and commercial documents, which increased the volume of transactions at the Custom House. The original 1887 issue had been in use for nearly 27 years, and the existing inventory of of the 20-cent denomination (Scott #RL1) was exhausted. This led to the reprinting of the stamp in 1914, resulting in Scott #RL9.

Note 1: Based upon the timeline documented above, I believe that the Scott Specialized listings may be inaccurate in at least one aspect: Scott #RL1a should likely be RL9a. Based upon color and date, I speculate that it is not a variety of the original 1887 20-cent stamp, but rather the 1914 reprint. All of the examples I can find reference to online exhibit post-1914 cancel dates, and the stamp is listed in Scott as "red" matching the #RL9 shade, not "dull rose" which is the shade listed for #RL1. The colors of online images are all over the map, so nothing can be concluded from them, in my opinion. Also, whether the stamp is watermarked or not would be important, but none of the examples in auction indicate whether the stamp in question is watermarked or unwatermarked. TBD...

Note 2: What is the origin of the listing for Scott #RL1c? Specifically the attribution to 1903. All of the examples I can find images of have cancel dates of 1913 or later (all but one example are after 1914). I speculate that these are actually the Scott-listed #RL9, not a variant of RL1. Again, the variance in online image colors and the lack of reference to watermark make this difficult.

The use of customs fee stamps was discontinued on February 28, 1918. Treasury Circular 12 communicated this as follows:

Treasury Circular No. 12
Treasury Department, Office of the Secretary,
Washington, February 1918.

To Collectors of Customs at New York and others concerned:

On and after March 1, 1918, the use of adhesive customs fee stamps at the port of New York, authorized by Treasury Decision 8312 of July 9, 1887, will be discontinued.
All fees hereafter collected at said port, which have heretofore been paid by the use of adhesive stamps, shall be paid in cash to the cashier or other designated officer, and the collection thereof shall be accounted for in the manner prescribed for the accounting of other customs collections.
All unused customs fee stamps in the hands of the collector or cashier at the close of business on February 28, 1918, shall be redeemed and canceled, and a report thereof made to the Secretary of the Treasury.

L. S. ROWE,
Assistant Secretary.

Quantity Printed

This information is adapted from the article "The Customs Fee Stamps" by Louis S. Alfano, published in the March 1976 issue of The American Revenuer.

Scott #	Description	Year Issued	Stamps Printed
RL1	20-cent dull rose, rouletted 5.5, unwatermarked paper	1887	1,250,000
RL1a	20-cent red, perforated 10, unwatermarked paper	1916	100,000
RL2	30-cent orange, rouletted 5.5, unwatermarked paper	1887	110,000
RL3	40-cent green, rouletted 5.5, unwatermarked paper	1887	140,000
RL4	50-cent dark blue, rouletted 5.5, unwatermarked paper	1887	90,000
RL5	60-cent red violet, rouletted 5.5, unwatermarked paper	1887	315,000
RL6	70-cent brown violet, rouletted 5.5, unwatermarked paper	1887	20,000
RL7	80-cent brown, rouletted 5.5, unwatermarked paper	1887	15,000
RL8	90-cent black, rouletted 5.5, unwatermarked paper	1887	10,000
RL9	20-cent red, rouletted 7, watermark 191R	1914	350,000

EKU (Earliest Known Use)

Even though the use of customs fee stamps was not formally authorized until July 9, 1887, the New York Customs House apparently was using the stamps prior to this. I have a document (see census below) dated July 6, 1887, and have seen a stamp cancelled as early as June 30, 1887:

RL1 Bisects (Scott #RL1b)

I question whether genuine RL1 bisects exist, i.e., I believe they are all contrived philatelic items. I can find no evidence of any expertized example with a positive opinion. All of the examples I have been able to find images of have either not passed expertizing scrutiny or have other issues that make me question their authenticity. Without the context of the complete document, there's no way to know whether 30 cents or 40 cents was the appropriate rate.

Clicking on most images below will open a high-resolution version in a new browser window.

Image	Notes
	Originally offered by Michael Aldrich Auctions (Sale #106, Lot #882, Nov. 20, 2021). Subsequently determined to be not genuine by the Philatelic Foundation. Certificate 584599: "IT IS NOT SCOTT RL1b, RATHER IT IS RL1, NOT A GENUINE BISECT AND THE TYING CANCEL HAS BEEN ADDED."
	Originally offered by Michael Aldrich Auctions (Sale #96, Lot #677, Mar. 2, 2019). I have not found record of this bisect being expertized, but I do not believe it to be genuine. The tying elements of the cancel at right are irregular and appear to be manually drawn in, which would be an indicator that the right side of the right stamp was sweated, lifted, and removed, with the cancel added.
	Part of a customs fee group lot sold at Kelleher Auctions (Sale #769, lot #2982, May 10-13, 2022). This does not pass scrutiny, in my opinion, as the cancel does not tie to the document off the facing edge of the bisect. It would be very easy to sweat the right side of the stamp loose and cut the stamp in half, thus producing a bisect.
	In the Philatelic Foundation certificate archive, certificate 215560: "Decline Opinion." This item has the same issue as the one above.

Customs Fee Stamp Censuses

My thanks to the following individuals who contributed images to the various censues on this page: Ron Lesher, Eric Jackson, Bob Hohertz.

Census #1: Multiples (Currently 6 Reported Examples)

Below are all of the examples for which I have been able to locate images. If you have any examples not shown, or better quality images, and would like to contribute to the census, please email me.

Clicking on most images below will open a high-resolution version in a new browser window.

☀ = The item shown is from my personal collection.

Census No.	Scott #	Image	Notes
RL-MULT-1 ☀	RL1		Vertical pair on piece.
RL-MULT-2	RL1	Original image: AI-upscaled image:	Vertical pair on piece.
RL-MULT-3	RL3		Vertical pair on piece.
RL-MULT-4	RL1	Original image: AI-upscaled image:	Vertical pair on piece.
RL-MULT-5 ☀	RL1		Vertical strip of 3 on full document. Currently the only reported example of any RL multiple on a complete document. See the document census below for an image of the entire document.
RL-MULT-6	RL9		Vertical strip of 5, unused. Currently the only reported multiple with a plate number, and also the only unused multiple.

Census #2: Plate Number Singles and Margin Captures (Currently 7 Reported Examples)

Below are all of the examples for which I have been able to locate images. If you have any examples not shown, or better quality images, and would like to contribute to the census, please email me.

Clicking on most images below will open a high-resolution version in a new browser window.

☀ = The item shown is from my personal collection.

Census No.	Scott #	Image	Notes
RL-PLATE-1 ☀	RL1		Margin capture of plate #2018.
RL-PLATE-2 ☀	RL1		Margin capture of plate #2018. Currently the only reported example of any plate number capture or single on a complete document. See document census below for an image of the entire document.
RL-PLATE-3	RL5		Margin capture of plate #2014.
RL-PLATE-4 ☀	RL5		Margin capture of plate #2014.
RL-PLATE-5	RL8	<	Margin capture of plate #2019.
RL-PLATE-6	RL8		Margin capture of plate #2019.
RL-PLATE-7	RL9		Plate #14536 on a strip of 5. Currently the only reported plate margin multiple.

Census #3: Documents (Currently 27 Reported Examples)

Below are all of the examples for which I have been able to locate images. If you have any examples not shown, or better quality images, and would like to contribute to the census, please email me.

Note: The variety in form numbering across the withdrawal of entry forms implies to me that the form numbers were internal to the procedures of each individual company, not universal to the New York Custom House.

Clicking on images below will open a high-resolution version in a new browser window.

☀ = The item shown is from my personal collection.

Census No.	Scott #	Cancel Date	Document Type	Notes
RL-DOC-1	RL1	1889, June 12	Application for Certificate of Weight or Gauge of Merchandise	Company: Havemeyers & Elder Sugar Refining Co. Ship: Governor Hall Origin: Sagua (??) Cargo: 5717 bags of sugar
RL-DOC-2	RL1	1888, October 3	Application for Certificate of Weight or Gauge of Merchandise	Company: George W. Stetson & Co. Ship: Circassia (?) Origin: Glasgow Cargo: 100 tons of pig iron
RL-DOC-3 ☀	RL1	1888, October 5	Application for Certificate of Weight or Gauge of Merchandise	Company: ???? Ship: S.S. Denmark Origin: London Cargo: 1576 lead pigs
RL-DOC-4	RL1	1888, September 27	Application for Certificate of Weight or Gauge of Merchandise	Company: Ogden Wallace (?) Ship: S.S. Egypt Origin: ??? Cargo: Unknown
RL-DOC-5	RL1	1889, June 18	Application for Certificate of Weight or Gauge of Merchandise	Company: Perry & Ryer (?) Ship: S.S. Egypt Origin: Liverpool (?) Cargo: 8 boxes of tin plate
RL-DOC-6	RL1	1889, June 11	Application for Certificate of Weight or Gauge of Merchandise	Company: A. Dayton & Co, Agents Ship: Schooner Governor Hall Origin: Sagua La Grande (Cuba) Cargo: Sugar
RL-DOC-7	RL1	1888, Sep. 27	Application for Certificate of Weight or Gauge of Merchandise	Company: Dana & Co. Ship: Hudikerail Origin: Rotterdam Cargo: 3499 rolls of steel wire
RL-DOC-8	RL1	1889, Feb. 16	Withdrawal Entry	Company: J. & A. Boskowitz Ship: Euphrates Origin: Shanghai Cargo: 7 bales of dressed fur (?)
RL-DOC-9	RL1	1888, Jun. 27	Withdrawal Entry	Company: Chas. Grenelle Hanks, Successor to Edward A. Bibby & Co. Ship: ??? Origin: ??? Cargo: 16 bales of carpet wool
RL-DOC-10	RL1	1889, ???? ??	Form 4: Withdrawal Entry for Consumption at Port of Original Importation	Company: Braman, Ash & Barker Ship: S.S. Indiana Origin: Glasgow Cargo: 1 case of ????
RL-DOC-11	RL1	1889, Oct. 18	Form 125 -- 9: Withdrawal Entry for Consumption at Port of Original Importation	Company: M. H. Woolner Ship: ???? Origin: ???? Cargo: 30 cases of champagne
RL-DOC-12	RL1	1888, Sep. 19	Form 9: Withdrawal Entry for Consumption at Port of Original Importation	Company: Hensel, Bruckmann & Lorbacher Ship: ???? Origin: Antwerp Cargo: Cases of brandy
RL-DOC-13 ☀	RL1	1889, Feb. 2	Withdrawal Entry for Consumption at Port of Original Importation	Company: J. Galt Smith & Co. Ship: S.S. Egypt Origin: Liverpool Cargo: 1 case of ???? The only reported example of a plate number imprint capture on document.
RL-DOC-14 ☀	RL1	1888, Aug. 2	Withdrawal Entry	Company: Binge & Curie Ship: La Gascogne Origin: Havre Cargo: 1 case of cotton embroideries Vertical strip of 3, the only reported example of an RL multiple on document.
RL-DOC-15 ☀	RL1	1889, Jan. 3	Form 2: Withdrawal Entry	Company: E. L. Garvin & Co. Ship: Servia (?) Origin: Liverpool Cargo: 1 case of worsted wool
RL-DOC-16	RL1	1888, Nov. 8	Certificate of No Liens or Mortgages	Ship: Steam Propeller "Manter"
RL-DOC-17	RL1	1903, Jan. 15	Certificate of No Liens or Mortgages	Ship: S.S. Leelanaw Typewritten letter/certificate with adhesive seal affixed, presumably serving the same purpose as the preprinted form of RL-DOC-16. Note that this and the following similar letters are dated almost 15 years after the preprinted form example, so its possible the supplies were exhausted and not reprinted, or a procedural change.
RL-DOC-18	RL1	1903, Jan. 15	Certificate of No Liens or Mortgages	Ship: S.S. Mackinaw Typewritten letter/certificate with adhesive seal affixed, presumably serving the same purpose as the preprinted form of RL-DOC-16. Note that this and the other similar letters are dated almost 15 years after the preprinted form example, so its possible the supplies were exhausted and not reprinted, or a procedural change.
RL-DOC-19	RL1	1903, Jan. 15	Certificate of No Liens or Mortgages	Ship: S.S. Argyll Typewritten letter/certificate with adhesive seal affixed, presumably serving the same purpose as the preprinted form of RL-DOC-16. Note that this and the other similar letters are dated almost 15 years after the preprinted form example, so its possible the supplies were exhausted and not reprinted, or a procedural change.
RL-DOC-20 ☀	RL1	1903, Jan. 15	Certificate of No Liens or Mortgages	Ship: S.S. Washtenaw Typewritten letter/certificate with adhesive seal affixed, presumably serving the same purpose as the preprinted form of RL-DOC-16. Note that this and the other similar letters are dated almost 15 years after the preprinted form example, so its possible the supplies were exhausted and not reprinted, or a procedural change.
RL-DOC-21	RL2	1888, Apr. 12	Export Entry, 2d Class	Ship: Schooner Baldonnero Iglesias
RL-DOC-22	RL2	1889, May 7	Export Entry, 2d Class	Company: Lanman & Kemp Ship: Schooner Baldonnero Iglesias
RL-DOC-23	RL2	1888, Mar. 7	Export Entry, 2d Class	Company: Jose S. Molins Ship: Schooner Valencia
RL-DOC-24 ☀	RL2	1890, Apr. 12	Export Entry, 2d Class	Company: Lanman & Kemp Ship: Schooner Gregory
RL-DOC-25 ☀	RL3, RL1	1887, Jul. 6	Oath of Consignee, Importer or Agent	Company: Binge & Curie Ship: S.S. Egypt Despite the tattered appearance, an incredible document for numerous reasons: The only reported document with the 40-cent denomination. The only reported document with different RL stamps affixed. The earliest reported RL stamp document, and actually predates the date the Treasury Department authorized the use of these stamps, by 3 days.
RL-DOC-26	RL9	1915, Apr. 20	Permit to Take Ballast, Cargo, or Coal While Unlading	Ship: Amer(ican) S/S (Steamship) Comus
RL-DOC-27 ☀	RL9	1917, Jul. 5	Consul Invoice (copy)	Company: Samuel Houston & Co. Ship: Steamer Ile de Reunion Origin: Valencia, Spain Certified copy of an invoice for 200 cases of onions.