19 CFR 4.94a - Large yachts imported for sale.

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§ 4.94a Large yachts imported for sale.
(a) General. An otherwise dutiable vessel used primarily for recreation or pleasure and exceeding 79 feet in length that has been previously sold by a manufacturer or dealer to a retail consumer and that is imported with the intention to offer for sale at a boat show in the United States may qualify at the time of importation for a deferral of entry completion and deposit of duty. The following requirements and conditions will apply in connection with a deferral of entry completion and duty deposit under this section:
(1) The importer of record must certify to Customs in writing that the vessel is being imported pursuant to 19 U.S.C. 1484b for sale at a boat show in the United States;
(2) The certification referred to in paragraph (a)(1) of this section must be accompanied by the posting of a single entry bond containing the terms and conditions set forth in appendix C of part 113 of this chapter. The bond will have a duration of 6 months after the date of importation of the vessel, and no extensions of the bond period will be allowed;
(3) The filing of the certification and the posting of the bond in accordance with this section will permit Customs to determine whether the vessel may be released;
(4) All subsequent transactions with Customs involving the vessel in question, including any transaction referred to in paragraphs (b) through (d) of this section, must be carried out in the same port of entry in which the certification was filed and the bond was posted under this section; and
(5) The vessel in question will not be eligible for issuance of a cruising license under § 4.94 and must comply with the laws respecting vessel entry and clearance when moving between ports of entry during the 6-month bond period prescribed under this section.
(b) Exportation within 6-month period. If a vessel for which entry completion and duty payment are deferred under paragraph (a) of this section is not sold but is exported within the 6-month bond period specified in paragraph (a)(2) of this section, the importer of record must inform Customs in writing of that fact within 30 calendar days after the date of exportation. The bond posted with Customs will be returned to the importer of record and no entry completion and duty payment will be required. The exported vessel will be precluded from reentry under the terms of paragraph (a) of this section for a period of 3 months after the date of exportation.
(c) Sale within 6-month period. If the sale of a vessel for which entry completion and duty payment are deferred under paragraph (a) of this section is completed within the 6-month bond period specified in paragraph (a)(2) of this section, the importer of record within 15 calendar days after completion of the sale must complete the entry by filing an Entry Summary (Customs Form 7501) and must deposit the appropriate duty (calculated at the applicable rates provided for under subheading 8903.91.00 or 8903.92.00 of the Harmonized Tariff Schedule of the United States and based upon the value of the vessel at the time of importation). Upon entry completion and deposit of duty under this paragraph, the bond posted with Customs will be returned to the importer of record.
(d) Expiration of bond period. If the 6-month bond period specified in paragraph (a)(2) of this section expires without either the completed sale or the exportation of a vessel for which entry completion and duty payment are deferred under paragraph (a) of this section, the importer of record within 15 calendar days after expiration of that 6-month period must complete the entry by filing an Entry Summary (Customs Form 7501) and must deposit the appropriate duty (calculated at the applicable rates provided for under subheading 8903.91.00 or 8903.92.00 of the Harmonized Tariff Schedule of the United States and based upon the value of the vessel at the time of importation). Upon entry completion and deposit of duty under this paragraph, the bond posted with Customs will be returned to the importer of record, and a new bond on Customs Form 301, containing the bond conditions set forth in § 113.62 of this chapter, may be required by the appropriate port director.
[68 FR 13625, Mar. 20, 2003]

Title 19 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 19.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-11-26; vol. 79 # 228 - Wednesday, November 26, 2014
    1. 79 FR 70462 - Technical Amendment: Boarding of Vessels at CBP Ports
      GPO FDSys XML | Text
      DEPARTMENT OF HOMELAND SECURITY, U.S. Customs and Border Protection
      Final rule; technical amendment.
      Effective November 26, 2014.
      19 CFR Part 4

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 6 - DOMESTIC SECURITY
U.S. Code: Title 8 - ALIENS AND NATIONALITY
U.S. Code: Title 19 - CUSTOMS DUTIES

§ 66 - Rules and forms prescribed by Secretary

§ 288 - Documented vessels

§ 293 - Documented vessels touching at foreign ports

§ 294 - No duty by reason of documented vessel touching at foreign port

§ 1322 - International traffic and rescue work; United States-Mexico Boundary Treaty of 1970

§ 1431 - Manifests

§ 1433 - Report of arrival of vessels, vehicles, and aircraft

§ 1434 - Entry; vessels

§ 1436 - Penalties for violations of arrival, reporting, entry, and clearance requirements

§ 1441 - Exceptions to vessel entry and clearance requirements

§ 1442 - Residue cargo

§ 1446 - Supplies and stores retained on board

§ 1447 - Place of entry and unlading

§ 1448 - Unlading

§ 1449 - Unlading at port of entry

§ 1450 - Unlading on Sundays, holidays, or during overtime hours

§ 1451 - Extra compensation

§ 1451a - Repealed.

§ 1452 - Lading on Sundays, holidays, or at night

§ 1453 - Lading and unlading of merchandise or baggage; penalties

§ 1454 - Unlading of passengers; penalty

§ 1457 - Time for unlading

§ 1458 - Bulk cargo, time for unlading

§ 1484b - Deferral of duty on large yachts imported for sale at United States boat shows

§ 1486 - Administration of oaths

§ 1490 - General orders

§ 1498 - Entry under regulations

§ 1505 - Payment of duties and fees

§ 1581 - Boarding vessels

§ 1584 - Falsity or lack of manifest; penalties

§ 1586 - Unlawful unlading or transshipment

§ 1622 - Foreign landing certificates

§ 1623 - Bonds and other security

§ 1624 - General regulations

§ 1706 - Importation in vessels under thirty tons and aircraft; licenses; labels as prima facie evidence of foreign origin of merchandise

§ 1706a - Civil penalties for trading without required certificate of documentation

§ 2071 note - Establishment of Service; Commissioner; appointment

U.S. Code: Title 28 - JUDICIARY AND JUDICIAL PROCEDURE
U.S. Code: Title 31 - MONEY AND FINANCE
U.S. Code: Title 33 - NAVIGATION AND NAVIGABLE WATERS
U.S. Code: Title 42 - THE PUBLIC HEALTH AND WELFARE
U.S. Code: Title 46 - SHIPPING

§ 501 - Waiver of navigation and vessel-inspection laws

§ 2107 - Civil penalty procedures

§ 2108 - Repealed.

§ 3502 - List or count of passengers

§ 5101 - Definitions

§ 5102 - Application

§ 5106 - Load line certificate

§ 5107 - Delegation of authority

§ 5108 - Special exemptions

§ 5109 - Reciprocity for foreign vessels

§ 5112 - Loading restrictions

§ 5113 - Detention of vessels

§ 5114 - Use of Customs Service officers and employees for enforcement

§ 5116 - Penalties

§ 8103 - Citizenship and Navy Reserve requirements

§ 10301 - Application

§ 10302 - Shipping articles agreements

§ 10314 - Advances

§ 10315 - Allotments

§ 12101 - Definitions

§ 12108

§ 12112 - Coastwise endorsement

§ 12118 - Owners engaged primarily in manufacturing or mineral industry

§ 12120 - Liquified gas tankers

§ 12132 - Loss of coastwise trade privileges

§ 14306 - Reciprocity for foreign vessels

§ 14502 - Measurement

§ 14511 - Application

§ 14512 - Standard tonnage measurement

§ 14513 - Dual tonnage measurement

§ 14701 - General violation

§ 14702 - False statements

§ 44101 - Application

§ 44102 - Financial responsibility to indemnify passengers for nonperformance of transportation

§ 44103 - Financial responsibility to pay liability for death or injury

§ 44104 - Civil penalty

§ 44105 - Refusal of clearance

§ 44106 - Conduct of proceedings

46 U.S. Code § 3901, 3902 - Repealed.

§ 50501 - Entities deemed citizens of the United States

§ 50502 - Applicability to receivers, trustees, successors, and assigns

§ 50503 - Oceanographic research vessels

§ 50504 - Sailing school vessels

§ 51101 - Policy

§ 51102 - Definitions

§ 51103 - General authority of Secretary of Transportation

§ 51104 - General authority of Secretary of the Navy

§ 51301 - Maintenance of the Academy

§ 51302 - Nomination and competitive appointment of cadets

§ 51303 - Non-competitive appointments

§ 51304 - Additional appointments from particular areas

§ 51305 - Prohibited basis for appointment

§ 51306 - Cadet commitment agreements

§ 51307 - Places of training

§ 51308 - Uniforms, textbooks, and transportation allowances

§ 51309 - Academic degree

§ 51310 - Deferment of service obligation under cadet commitment agreements

§ 51311 - Midshipman status in the Navy Reserve

§ 51312 - Board of Visitors

§ 51313 - Advisory Board

§ 51314 - Limitation on charges and fees for attendance

§ 51315 - Gifts to the Merchant Marine Academy

§ 51316 - Temporary appointments to the Academy

§ 51317 - Adjunct professors

§ 51501 - General support program

§ 51502 - Detailing of personnel

§ 51503 - Regional maritime academies

§ 51504 - Use of training vessels

§ 51505 - Annual payments for maintenance and support

§ 51506 - Conditions to receiving payments and use of vessels

§ 51507 - Places of training

§ 51508 - Allowances for students

§ 51509 - Student incentive payment agreements

§ 51510 - Deferment of service obligation under student incentive payment agreements

§ 51511 - Midshipman status in the Navy Reserve

§ 51701 - United States Maritime Service

§ 51702 - Civilian nautical schools

§ 51703 - Additional training

§ 51704 - Training for maritime oil pollution prevention, response, and clean-up

§ 51901 - Awards for individual acts or service

§ 51902 - Gallant Ship Award

§ 51903 - Multiple awards

§ 51904 - Presentation to representatives

§ 51905 - Flags and grave markers

§ 51906 - Special certificates for civilian service to armed forces

§ 51907 - Provision of decorations, medals, and replacements

§ 51908 - Prohibition against unauthorized manufacture, sale, possession, or display of awards

§ 52101 - Reemployment rights for certain merchant seamen

§ 53101 - Definitions

§ 53102 - Establishment of Maritime Security Fleet

§ 53103 - Award of operating agreements

§ 53104 - Effectiveness of operating agreements

§ 53105 - Obligations and rights under operating agreements

§ 53106 - Payments

§ 53107 - National security requirements

§ 53108 - Regulatory relief

§ 53109 - Repealed.

§ 53110 - Regulations

§ 53111 - Authorization of appropriations

§ 53301 - Definitions

§ 53302 - Authority for construction reserve funds

§ 53303 - Persons eligible to establish funds

§ 53304 - Vessel ownership

§ 53305 - Eligible fund deposits

§ 53306 - Recognition of gain for tax purposes

§ 53307 - Basis for determining gain or loss and for depreciating new vessels

§ 53308 - Order and proportions of deposits and withdrawals

§ 53309 - Accumulation of deposits

§ 53310 - Obligation of deposits and period for construction of certain vessels

§ 53311 - Taxation of deposits on failure of conditions

§ 53312 - Assessment and collection of deficiency tax

§ 53501 - Definitions

§ 53502 - Regulations

§ 53503 - Establishing a capital construction fund

§ 53504 - Deposits and withdrawals

§ 53505 - Ceiling on deposits

§ 53506 - Investment and fiduciary requirements

§ 53507 - Nontaxation of deposits

§ 53508 - Separate accounts within a fund

§ 53509 - Qualified withdrawals

§ 53510 - Tax treatment of qualified withdrawals and basis of property

§ 53511 - Tax treatment of nonqualified withdrawals

§ 53512 - FIFO and LIFO withdrawals

§ 53513 - Corporate reorganizations and partnership changes

§ 53514 - Relationship of old fund to new fund

§ 53515 - Records and reports

§ 53516 - Termination of agreement after change in regulations

§ 53517 - Reports

§ 53701 - Definitions

§ 53702 - General authority

§ 53703 - Application procedures

§ 53704 - Funding limits

§ 53705 - Pledge of United States Government

§ 53706 - Eligible purposes of obligations

§ 53707 - Findings related to obligors and operators

§ 53708 - Findings related to economic soundness

§ 53709 - Amount of obligations

§ 53710 - Contents of obligations

§ 53711 - Security interest

§ 53712 - Monitoring financial condition and operations of obligor

§ 53713 - Administrative fees

§ 53714 - Guarantee fees

§ 53715 - Escrow fund

§ 53716 - Deposit fund

§ 53717 - Management of funds in the Treasury

§ 53718 - Annual report to Congress

§ 53721 - Rights of obligee

§ 53722 - Actions by Secretary or Administrator

§ 53723 - Payments by Secretary or Administrator and issuance of obligations

§ 53724 - Rights to secured property

§ 53725 - Actions against obligor

§ 53731 - Commercial demonstration ocean thermal energy conversion facilities and plantships

§ 53732 - Eligible export vessels

§ 53733 - Shipyard modernization and improvement

§ 53734 - Replacement of vessels because of changes in operating standards

§ 53735 - Fisheries financing and capacity reduction

§ 53901 - Definitions

§ 53902 - Authority to provide insurance

§ 53903 - Insurable interests

§ 53904 - Liability insurance for persons involved in war or defense efforts

§ 53905 - Agency insurance

§ 53906 - Hull insurance valuation

§ 53907 - Reinsurance

§ 53908 - Additional insurance privately obtained

§ 53909 - War risk insurance revolving fund

§ 53910 - Administrative

§ 53911 - Civil actions for losses

§ 53912 - Expiration date

§ 54101 - Assistance for small shipyards and maritime communities

§ 55101 - Application of coastwise laws

§ 55102 - Transportation of merchandise

§ 55103 - Transportation of passengers

§ 55104 - Transportation of passengers between Puerto Rico and other ports in the United States

§ 55105 - Transportation of hazardous waste

§ 55106 - Merchandise transferred between barges

§ 55107 - Empty cargo containers and barges

§ 55108 - Platform jackets

§ 55110 - Transportation of valueless material or dredged material

§ 55111 - Towing

§ 55114 - Unloading fish from foreign vessels

§ 55119 - Yukon River

§ 55121 - Transportation of merchandise and passengers on Canadian vessels

§ 56101 - Approval required to transfer vessel to noncitizen

§ 57109 - Operation of vessels purchased, chartered, or leased from Secretary of Transportation

§ 60101 - Boarding arriving vessels before inspection

§ 60105 - Clearance of vessels

§ 60107 - Payment of fees on departing vessel

§ 60301 - Regular tonnage taxes

§ 60302 - Special tonnage taxes

§ 60303 - Light money

§ 60304 - Presidential suspension of tonnage taxes and light money

§ 60305 - Vessels in distress

§ 60306 - Vessels not engaged in trade

§ 60307 - Vessels engaged in coastwise trade or the fisheries

§ 60308 - Vessels engaged in Great Lakes trade

§ 60309 - Passenger vessels making trips between ports of the United States and foreign ports

§ 60310 - Vessels making daily trips on interior waters

§ 60312 - Rights under treaties preserved

§ 60503 - Reciprocal suspension of discriminating duties

§ 60504 - Reciprocal privileges for recreational vessels

Public Laws

Title 19 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 19 CFR 4 after this date.

  • 2014-11-26; vol. 79 # 228 - Wednesday, November 26, 2014
    1. 79 FR 70462 - Technical Amendment: Boarding of Vessels at CBP Ports
      GPO FDSys XML | Text
      DEPARTMENT OF HOMELAND SECURITY, U.S. Customs and Border Protection
      Final rule; technical amendment.
      Effective November 26, 2014.
      19 CFR Part 4