§123. Documented vessels with registry endorsement in trade with Canada

Documented vessels with a registry endorsement, engaged in foreign trade on the Great Lakes or their tributary or connecting waters in trade with Canada, shall not thereby become liable to the payment of tonnage tax.

(R.S. §2793; Sept. 25, 1941, ch. 423, 55 Stat. 733 ; Pub. L. 103–182, title VI, §686(a)(1), Dec. 8, 1993, 107 Stat. 2220 ; Pub. L. 104–324, title XI, §1115(b)(4), Oct. 19, 1996, 110 Stat. 3972 .)

Codification

R.S. §2793 derived from J. Res. Feb. 10, 1871, No. 27, §2, 16 Stat. 595.

Provision of R.S. §2793 respecting payment of entry and clearance fee is classified to section 111 of this Appendix, and section 288 of Title 19, Customs Duties.

Amendments

1996-Pub. L. 104–324 substituted "registry endorsement, engaged in foreign trade on the Great Lakes or their tributary or connecting waters in trade with Canada," for "coastwise, Great Lakes endorsement, departing from or arriving at a port in one district to or from a port in another district, and also touching at intermediate foreign ports," and struck out ", as if from or to foreign ports" after "tonnage tax".

1993-Pub. L. 103–182 substituted "Documented vessels with a coastwise, Great Lakes endorsement," for "Enrolled or licensed vessels engaged in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States," and a period for "; but such vessel shall, notwithstanding, be required to enter and clear; except that when such vessels are on such voyages on the Great Lakes and touch at foreign ports for the purpose of taking on bunker fuel only, they may be exempted from entering and clearing under such rules and regulations as the Secretary of Commerce may prescribe, notwithstanding any other provisions of law: Provided, That this exception shall not apply to such vessels if, while at such foreign port, they land or take on board any passengers, or any merchandise other than bunker fuel, receive orders, discharge any seamen by mutual consent, or engage any seamen to replace those discharged by mutual consent, or transact any other business save that of taking on bunker fuel."

1941-Act Sept. 25, 1941, inserted exception and proviso at end of section.

Cross References

Vessels not required to make entry, see section 1441 of Title 19, Customs Duties.