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Shipping - 46 USC Appendix Section 121
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01/19/04 Sec. 121. Amount of tonnage duties
Upon vessels which shall be entered in the United States from any
foreign port or place there shall be paid duties as follows: On
vessels built within the United States but belonging wholly or in
part to subjects of foreign powers, at the rate of thirty cents per
ton; on other vessels not of the United States, at the rate of
fifty cents per ton, and any vessel any officer of which shall not
be a citizen of the United States shall pay a tax of fifty cents
per ton.
A tonnage duty of 9 cents per ton, not to exceed in the aggregate
45 cents per ton in any one year, for fiscal years 1991 through
2002, and 2 cents per ton, not to exceed in the aggregate 10 cents
per ton in any one year, for each fiscal year thereafter is imposed
at each entry on all vessels which shall be entered in any port of
the United States from any foreign port or place in North America,
Central America, the West India Islands, the Bahama Islands, the
Bermuda Islands, or the coast of South America bordering on the
Caribbean Sea, or Newfoundland, and on all vessels (except vessels
of the United States, recreational vessels, and barges, as those
terms are defined in section 2101 of title 46) that depart a United
States port or place and return to the same port or place without
being entered in the United States from another port or place; and
a duty of 27 cents per ton, not to exceed $1.35 per ton per annum,
for fiscal years 1991 through 2002, and 6 cents per ton, not to
exceed 30 cents per ton per annum, for each fiscal year thereafter
is imposed at each entry on all vessels which shall be entered in
any port of the United States from any other foreign port. However,
neither duty shall be imposed on vessels in distress or not engaged
in trade.
Upon every vessel not of the United States, which shall be
entered in one district from another district, having on board
goods, wares, or merchandise taken in one district to be delivered
in another district, duties shall be paid at the rate of 50 cents
per ton: Provided, That no such duty shall be required where a
vessel owned by citizens of the United States, but not a vessel of
the United States, after entering an American port, shall, before
leaving the same, be registered as a vessel of the United States.
On all foreign vessels which shall be entered in the United States
from any foreign port or place, to and with which vessels of the
United States are not ordinarily permitted to enter and trade,
there shall be paid a duty at the rate of $2 per ton; and none of
the duties on tonnage above mentioned shall be levied on the
vessels of any foreign nation if the President of the United States
shall be satisfied that the discriminating or countervailing duties
of such foreign nations, so far as they operate to the disadvantage
of the United States, have been abolished. Any rights or privileges
acquired by any foreign nation under the laws and treaties of the
United States relative to the duty of tonnage on vessels shall not
be impaired; and any vessel any officer of which shall not be a
citizen of the United States shall pay a tax of 50 cents per ton.
AMENDMENTS
1997 - Second par. Pub. L. 105-33 substituted "for fiscal years
1991 through 2002," for "for fiscal years 1991, 1992, 1993, 1994,
1995, 1996, 1997, 1998," in two places.
1993 - Second par. Pub. L. 103-66, Sec. 9001(c)(1), made
technical correction to directory language of Pub. L. 101-508. See
1990 Amendment note below.
Pub. L. 103-66, Sec. 9001(a), substituted "1995, 1996, 1997,
1998," for "and 1995," in two places, "port or place; and a duty"
for "port or place, and a duty", and "port. However, neither duty
shall be imposed on vessels in distress or not engaged in trade"
for "port, not, however, to include vessels in distress or not
engaged in trade".
1990 - Second par. Pub. L. 101-508, as amended by Pub. L. 103-66,
Sec. 9001(c)(1), substituted "9 cents per ton, not to exceed in the
aggregate 45 cents per ton in any one year, for fiscal years 1991,
1992, 1993, 1994, and 1995, and 2 cents per ton, not to exceed in
the aggregate 10 cents per ton in any one year, for each fiscal
year thereafter" for "two cents per ton, not to exceed in the
aggregate ten cents per ton in any one year,", inserted "and on all
vessels (except vessels of the United States, recreational vessels,
and barges, as those terms are defined in section 2101 of title 46)
that depart a United States port or place and return to the same
port or place without being entered in the United States from
another port or place," after "Newfoundland,", and substituted "27
cents per ton, not to exceed $1.35 per ton per annum, for fiscal
years 1991, 1992, 1993, 1994, and 1995, and 6 cents per ton, not to
exceed 30 cents per ton per annum, for each fiscal year thereafter"
for "six cents per ton, not to exceed thirty cents per ton per
annum,".
EFFECTIVE DATE OF 1993 AMENDMENT
Section 9001(c)(2) of Pub. L. 103-66 provided that: "The
amendment made by paragraph (1) [amending this section] shall be
effective on and after November 5, 1990."
OFFSETTING RECEIPTS
Section 10402(c) of Pub. L. 101-508 provided that: "Increased
tonnage charges collected as a result of the amendments made by
subsection (a) [amending this section] shall be deposited in the
general fund of the Treasury as offsetting receipts of the
department in which the Coast Guard is operating and ascribed to
Coast Guard activities."
[For transfer of authorities, functions, personnel, and assets of
the Coast Guard, including the authorities and functions of the
Secretary of Transportation relating thereto, to the Department of
Homeland Security, and for treatment of related references, see
sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic
Security, and the Department of Homeland Security Reorganization
Plan of November 25, 2002, as modified, set out as a note under
section 542 of Title 6.]
NONLIABILITY OF CUSTOMS COLLECTORS AND VESSELS BEFORE OCTOBER 1,
1940
Act May 16, 1947, ch. 71, 61 Stat. 97, made collectors of customs
and vessels themselves not liable for failure to collect special
tonnage duties or light money under this section or section 128 of
this Appendix in connection with the entry prior to Oct. 1, 1940,
of any foreign vessel from a foreign port.
Last modified: April 20, 2006
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