Classes of vessels | Rate per net ton | ||
Regular tax | Special tax | Light money | |
Vessels of the United States: | |||
1. Under provisional register, without regard to citizenship of officers | $.02 or $.06 | ||
2. All others: | |||
(i) If all the officers are citizens | .02 or .06 | ||
(ii) If any officer is not a citizen | .02 or .06 | 1 0.50 | 1 .50 |
Undocumented vessels which are owned by citizens2 | .02 or .06 | .50 | 3 .50 |
Foreign vessels: | |||
1. Of nations whose vessels are exempted from special tax or light money | .02 or .06 | ||
2. All others: | |||
(i) Built in the U.S | .02 or .06 | .30 | .50 |
(ii) Not built in the U.S | .02 or .06 | .50 | .50 |
(iii) In addition to (i) or (ii) of 2., Foreign Vessels, when entering from a foreign port or place where vessels of the U.S. are not ordinarily permitted to enter and trade3a | .02 or .06 | 4 2.00 | 4 .50 |
1 This does not apply on the first arrival of a vessel in a port of the United States from a foreign or intercoastal voyage if all the officers who are not citizens are below the grade of master and are filling vacancies which occurred on the voyage.
2 This special tax and light money do not apply if the vessel is documented as a vessel of the United States before leaving the port.
3 This does not apply if the vessel is under a certificate of protection and the owner or master files with the port director the oath required by 46 U.S.C. App. 129. An unrecorded bill of sale is not such a document as will exempt a vessel from the payment of light money under 46 U.S.C. App. 128, and the recording of such bill of sale after the arrival of the vessel is not sufficient to relieve it from the payment of the tax.
3a The Democratic People's Republic of Korea (North Korea), does not ordinarily permit vessels of the United States to enter and trade.
4 This is to be collected on each entry of a vessel from such a port or place.
19 C.F.R. §4.20
For FEDERAL REGISTER citations affecting § 4.20 , see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.govinfo.gov.