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Shipping - 46 USC Appendix Section 146
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01/19/04 Sec. 146. Discriminating duty on merchandise imported in foreign
vessels; exception
A discriminating duty of 10 per centum ad valorem, in addition to
the duties imposed by law, shall be levied, collected, and paid on
all goods, wares, or merchandise which shall be imported in vessels
not of the United States; but this discriminating duty shall not
apply to goods, wares, or merchandise which shall be imported in
vessels not of the United States entitled at the time of such
importation by treaty or any act of Congress to be entered in the
ports of the United States on payment of the same duties as shall
then be payable on goods, wares, and merchandise imported in
vessels of the United States, nor to goods, wares, and merchandise
imported in a vessel owned by citizens of the United States but not
a vessel of the United States if such vessel after entering an
American port shall, before leaving the same, be documented under
chapter 121 of title 46.
AMENDMENTS
1993 - Pub. L. 103-182, which directed the amendment of act Oct.
3, 1913, by substituting "documented under chapter 121 of title
46," for "registered as a vessel of the United States,", was
executed by making the substitution in that part of this section
comprised of provisions of act Mar. 4, 1915. See Codification note
above.
AMENDMENT OR REPEAL; EXCEPTION
Section is expressly excepted from repeal or amendment by the
Tariff Act of 1930 (act June 17, 1930, ch. 497, title IV, 46 Stat.
763) by section 651(d) of that act which is classified to section
1651(d) of Title 19, Customs Duties.
Last modified: April 20, 2006
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