§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.

(R.S. §4219; Feb. 27, 1877, ch. 69, §1, 19 Stat. 250 ; June 26, 1884, ch. 121, §14, 23 Stat. 57 ; Apr. 4, 1888, ch. 61, §1, 25 Stat. 80 ; Aug. 5, 1909, ch. 6, §36, 36 Stat. 111 ; Mar. 4, 1915, ch. 171, §1, 38 Stat. 1193 ; Pub. L. 101–508, title X, §10402(a), Nov. 5, 1990, 104 Stat. 1388–398 ; Pub. L. 103–66, title IX, §9001(a), (c)(1), Aug. 10, 1993, 107 Stat. 402 ; Pub. L. 105–33, title IX, §9201(a), Aug. 5, 1997, 111 Stat. 671 .)

Codification

R.S. §4219 derived from acts July 20, 1790, ch. 30, §1, 1 Stat. 135 ; Apr. 27, 1816, ch. 107, §6, 3 Stat. 314 ; Jan. 14, 1817, ch. 3, §1, 3 Stat. 344 ; Mar. 1, 1817, ch. 31, §6, 3 Stat. 352 ; Mar. 3, 1817, ch. 50, 3 Stat. 369 ; May 31, 1830, ch. 219, §1, 4 Stat. 425 ; July 14, 1862, ch. 163, §15, 12 Stat. 558 ; June 28, 1864, ch. 170, 13 Stat. 201 ; Mar. 3, 1865, ch. 80, §4, 13 Stat. 493 .

The first and third paragraphs of this section, with the exception of the proviso in the third paragraph, are from R.S. §4219.

A portion of that section omitted here provided that, in addition to the tonnage duty thereby imposed there should be paid a tax, at the rate of thirty cents per ton, on vessels entered at any custom house from any foreign port or place.

It was probably omitted as superseded and repealed by act June 26, 1884, as amended by acts June 19, 1886, ch. 421, §11, 24 Stat. 81 ; Apr. 4, 1888, and Aug. 5, 1909.

Another portion of the original text, concerning the impairment of rights and privileges of foreign nations under laws and treaties was probably omitted as sufficiently covered by the similar provision near the end of the section.

The second paragraph of this section is from act Aug. 5, 1909, §36. Portions of that paragraph omitted here, fixed the time of its taking effect, repealed R.S. §4232, act June 19, 1886, ch. 421, §§11 and 12, 24 Stat. 81 , and so much of R.S. §4219 as conflicted therewith, and provided that it should not be construed to amend or repeal R.S. §2792, as amended, act May 28, 1908, ch. 212, §5, 35 Stat. 425 , or R.S. §2793. That paragraph was expressly excepted from repeal by Underwood Tariff Act Oct. 13, 1913, ch. 16, §IV, S, 38 Stat. 201 .

The proviso in the third paragraph of this section is based on act Mar. 4, 1915. Other provisions of that act are classified to section 128 of this Appendix, and sections 128 and 131 of Title 19, Customs Duties.

So much of act June 19, 1886, ch. 421, §11, 24 Stat. 81 , as exempted any yacht built outside the United States, and owned, chartered or used by a citizen of the United States, from the payment of tonnage taxes, was repealed by act Feb. 5, 1897, ch. 167, §2, 29 Stat. 511 . Act June 19, 1886, having been repealed as above stated section 2 of act Feb. 5, 1897, ch. 167, is no longer operative.

Section 12 of act June 19, 1886, which was repealed by the Payne-Aldrich Tariff Act of Aug. 5, 1909, §36, directed the President to cause the Governments of foreign countries, which, at any of their ports, imposed on American vessels a tonnage tax or light house dues, etc., to be informed of the provisions of section 11, and invited to co-operate with the Government of the United States in abolishing light house dues, etc.

R.S. §4223, provided that the tonnage duty imposed on all vessels engaged in foreign commerce should be levied but once within a year, and that when paid no further tonnage tax should be collected within one year from the date of such payment, not being applicable, however, to foreign vessels entered in the United States from any foreign port, to and with which vessels of the United States were not ordinarily permitted to enter and trade.

R.S. §4224, provided that vessels paying tonnage duties once a year should pay them at their first clearance from or entry at, according to priority, a custom house in the United States in each calendar year, but that it should not prevent customs officers from collecting such tonnage duty at the entry of vessels at their respective custom houses during the calendar year if the same had not previously been paid for such year.

Both these sections were repealed by act June 26, 1884, as amended by act June 19, 1886, ch. 421, §11, 24 Stat. 81 .

Act June 19, 1878, ch. 318, 20 Stat. 171 , amended R.S. §2931, by providing that it should not apply to cases of the payment of tonnage tax on vessels where the Secretary of the Treasury and the Attorney General were satisfied that the exaction of the tax was in contravention of treaty provisions. R.S. §2931, which provided for an appeal to the Secretary of the Treasury from the decision of the collector of customs as to the rate and amount of tonnage duties, etc., was repealed by act June 10, 1890, ch. 407, §29, 26 Stat. 141 . Act June 19, 1878, further provided that the Secretary of the Treasury might draw his warrant for the refund of taxes so illegally exacted, as provided for by R.S. §3012½. R.S. §3012½, was also repealed by act June 10, 1890, §29. By the repeal of R.S. §§2931, 3012½, act June 19, 1878, ch. 318, became inoperative.

Act Feb. 10, 1900, ch. 15, §2, 31 Stat. 27 , authorized the Secretary of the Treasury to refund tonnage taxes and light dues imposed on vessels owned by citizens of Cuba entering ports of the United States since Apr. 11, 1899, which had been in excess of the taxes prescribed by act June 19, 1886, ch. 421, §11, 24 Stat. 81 . It was doubtless omitted from the code as executed.

R.S. §4232, repealed by the same section, provided that mail steamships employed in the mail-service between the United States and Brazil, should be exempt from all port charges and customs dues at the port of departure and arrival in the United States, if and so long as a similar immunity from port charges and custom-house charges was granted by the government of Brazil.

Section 37 of act Aug. 5, 1909, which provided for a tonnage tax on foreign built yachts, pleasure boats or vessels, not used or intended to be used for trade, owned, or chartered for more than six months by citizens of the United States, or, in lieu thereof, an ad valorem duty, and entitled such yachts, etc., upon payment thereof to all the privileges, subjected them to all the requirements prescribed by R.S. §§4214, 4215, 4217, 4218, and acts amendatory thereof, in the same manner as if they had been built in the United States, subjected such yachts, etc., to tonnage duty and light money only in the same manner as if they had been built in the United States, repealed so much of act May 28, 1908, ch. 212, §5, 35 Stat. 425 , as related to yachts built outside the United States and owned by citizens of the United States, and provided that the section should not apply to foreign built vessels admitted to American registry, was repealed by the Underwood Tariff Act of Oct. 13, 1913, ch. 16, §IV, S, 38 Stat. 201 .

Act June 5, 1920, ch. 250, §34, 41 Stat. 1007 , directed the President to give notice to terminate provisions of treaties or conventions restricting the right of the United States to impose discriminating customs duties and tonnage dues. It was doubtless omitted as temporary and executed.

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, §9001(c)(1), made technical correction to directory language of Pub. L. 101–508. See 1990 Amendment note below.

Pub. L. 103–66, §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, §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."

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.

Cross References

Hospital ships in time of war, see section 133 of this Appendix.

Suspension of operation of section by President, see section 141 of this Appendix.

Vessels evading provisions relating to transportation between ports in the United States by foreign vessels, tonnage duties on, see section 1588 of Title 19, Customs Duties.

Vessels not entering by sea to be exempt from tonnage duty of 2 cents per ton, not to exceed in the aggregate 10 cents per ton in any one year, see section 132 of this Appendix.

Section Referred to in Other Sections

This section is referred to in sections 132, 141 of this Appendix.