§104. Reciprocal exemption of foreign yachts from charges and tonnage taxes; licenses

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.

(May 28, 1908, ch. 212, §5, 35 Stat. 425 ; Aug. 5, 1909, ch. 6, §37, 36 Stat. 112 ; Mar. 4, 1913, ch. 141, §1, 37 Stat. 736 ; 1946 Reorg. Plan No. 3, §§101–104, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097; June 26, 1948, ch. 673, 62 Stat. 1051 .)

Codification

This section was not amended or repealed by section 36 of the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, 36 Stat. 111 , relating to tonnage duties, but so much of it as related to yachts built outside the United States and owned by citizens of the United States was repealed by section 37 of that act, which was itself repealed by the Underwood Tariff Act of Oct. 13, 1913, ch. 16, §IV, S, 38 Stat. 201 .

In text, the words "and subports" and "or subport" following "various ports" and "arrive at and depart from any port" respectively, were omitted.

By subdivision II of the President's plan of reorganization of the Custom Service under the grant of authority contained in act Aug. 24, 1912, ch. 355, §1, 37 Stat. 434 , subports of entry not therein designated ports of entry were abolished and the use of the term "subport of entry" was discontinued.

Amendments

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

Transfer of Functions

For transfer of functions of other officers, employees, and agencies of Department of the Treasury, with certain exceptions, to Secretary of the Treasury with power to delegate, see Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Commissioner of Customs, referred to in text, is an officer of Department of the Treasury.

"Commissioner of Customs" substituted in text for "Secretary of Commerce" on authority of Reorg. Plan No. 3 of 1946, §§101–104, set out as a note preceding section 3 of this Appendix.

Upon incorporation into the Code, "Secretary of Commerce" substituted for "Secretary of Commerce and Labor" to conform to act Mar. 4, 1913.

Delegation of Functions

For delegation to Secretary of the Treasury of authority vested in President by this section, see Ex. Ord. No. 10289, eff. Sept. 17, 1951, 16 F.R. 9499, set out as a note under section 301 of Title 3, The President.

Administrative Delegation of Functions by Secretary of the Treasury

Administrative delegation of functions by Secretary of the Treasury, see note set out preceding section 3 of this Appendix.

Cross References

Provisions relating to tonnage duties, see section 121 et seq. of this Appendix.