19 CFR 4.20 - Tonnage taxes.
|Classes of vessels||Rate per net ton|
|Regular tax||Special tax||Light money|
|1 This does not apply on the first arrival of a vessel in a port of the United States from a foreign or intercoastal voyage if all the officers who are not citizens are below the grade of master and are filling vacancies which occurred on the voyage.|
|2 This special tax and light money do not apply if the vessel is documented as a vessel of the United States before leaving the port.|
|3 This does not apply if the vessel is under a certificate of protection and the owner or master files with the port director the oath required by 46 U.S.C. App. 129. An unrecorded bill of sale is not such a document as will exempt a vessel from the payment of light money under 46 U.S.C. App. 128, and the recording of such bill of sale after the arrival of the vessel is not sufficient to relieve it from the payment of the tax.|
|3a The Democratic People's Republic of Korea (North Korea), does not ordinarily permit vessels of the United States to enter and trade.|
|4 This is to be collected on each entry of a vessel from such a port or place.|
|Vessels of the United States:|
|1. Under provisional register, without regard to citizenship of officers||$.02 or $.06|
|2. All others:|
|(i) If all the officers are citizens||.02 or .06|
|(ii) If any officer is not a citizen||.02 or .06||1 0.50||1 .50|
|Undocumented vessels which are owned by citizens 2||.02 or .06||.50||3 .50|
|1. Of nations whose vessels are exempted from special tax or light money||.02 or .06|
|2. All others:|
|(i) Built in the U.S||.02 or .06||.30||.50|
|(ii) Not built in the U.S||.02 or .06||.50||.50|
|(iii) In addition to (i) or (ii) of 2., Foreign Vessels, when entering from a foreign port or place where vessels of the U.S. are not ordinarily permitted to enter and trade 3a||.02 or .06||4 2.00||4 .50|
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.
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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 Part 4 after this date.