
      Whenever it shall be made to appear to the satisfaction of the
    President of the United States that yachts used and employed
    exclusively as pleasure vessels and belonging to any resident of
    the United States are allowed to arrive at and depart from any
    foreign port and to cruise in the waters of such port without
    entering or clearing at the customhouse thereof and without the
    payment of any charges for entering or clearing, dues, duty per
    ton, tonnage taxes or charges for cruising licenses, the
    Commissioner of Customs may authorize and direct the customs
    authorities at the various ports of entry of the United States to
    allow yachts from such foreign port used and employed exclusively
    as pleasure vessels to arrive at and depart from any port of the
    United States and to cruise in waters of the United States without
    the payment of any charges for entering or clearing, dues, duty per
    ton, or tonnage taxes, but the Commissioner of Customs may, in his
    discretion, direct that such foreign yachts shall be required to
    obtain licenses to cruise, in a form prescribed by him, before they
    shall be allowed under the provisions of this section to cruise in
    waters of the United States. Such licenses shall be issued without
    cost to such yachts and shall prescribe such limitations as to
    length of time, direction, and place of cruising and action, and
    such other particulars as the Commissioner of Customs may deem
    proper.

                                AMENDMENTS                            
      1948 - Act June 26, 1948, removed the discrimination against
    yachts which do not belong to "regularly organized yacht clubs".

Last modified: April 20, 2006