19 U.S. Code § 1466 - Equipment and repairs of vessels
The equipments, or any part thereof, including boats, purchased for, or the repair parts or materials to be used, or the expenses of repairs made in a foreign country upon a vessel documented under the laws of the United States to engage in the foreign or coasting trade, or a vessel intended to be employed in such trade, shall, on the first arrival of such vessel in any port of the United States, be liable to entry and the payment of an ad valorem duty of 50 per centum on the cost thereof in such foreign country. If the owner or master willfully or knowingly neglects or fails to report, make entry, and pay duties as herein required, or if he makes any false statement in respect of such purchases or repairs without reasonable cause to believe the truth of such statements, or aids or procures the making of any false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, such vessel, or a monetary amount up to the value thereof as determined by the Secretary, to be recovered from the owner, shall be subject to seizure and forfeiture. For the purposes of this section, compensation paid to members of the regular crew of such vessel in connection with the installation of any such equipments or any part thereof, or the making of repairs, in a foreign country, shall not be included in the cost of such equipment or part thereof, or of such repairs.
After considering representations, if any, made by the person concerned pursuant to the notice issued under subsection (b), the appropriate customs officer shall determine whether any violation of subsection (a), as alleged in the notice, has occurred. If such officer determines that there was no violation, he shall promptly notify, in writing, the person to whom the notice was sent. If such officer determines that there was a violation, he shall issue a written penalty claim to such person. The written penalty claim shall specify all changes in the information provided under paragraphs (1) through (4) of subsection (b).
The duty imposed under subsection (a) shall not apply to the cost of equipments, or any part thereof, purchased, of repair parts or materials used, or of repairs made in a foreign country with respect to a United States civil aircraft, within the meaning of general note 3(c)(iv) of the Harmonized Tariff Schedule of the United States.
The Harmonized Tariff Schedule of the United States, referred to in subsecs. (f) and (h)(2), (3), is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out undersection 1202 of this title.
Provisions similar to those in subsecs. (a) and (b) of this section were contained respectively in R.S. §§ 3114 and 3115, as amended, which were formerly classified to sections257 and258 of this title prior to repeal bysection 3 of Pub. L. 91–654.
2006—Subsec. (h)(4).Pub. L. 109–280 added par. (4) and struck out former par. (4) which read as follows: “the cost of equipment, repair parts, and materials that are installed on a vessel documented under the laws of the United States and engaged in the foreign or coasting trade, if the installation is done by members of the regular crew of such vessel while the vessel is on the high seas.”
2004—Subsec. (h).Pub. L. 108–429 added par. (4) and concluding provisions.
1994—Subsec. (h)(3).Pub. L. 103–465 added par. (3).
1990—Subsec. (h).Pub. L. 101–382 added subsec. (h).
1988—Subsec. (f).Pub. L. 100–418 substituted “general note 3(c)(iv) of the Harmonized Tariff Schedule of the United States” for “headnote 3 to schedule 6, part 6, subpart C of the Tariff Schedules of the United States”.
1984—Subsec. (e).Pub. L. 98–573 designated existing provisions as par. (1), in par. (1) as so designated substituted reference to any vessel referred to in subsec. (a) for reference to any vessel designed and used primarily for purposes other than transporting passengers or property in the foreign or coasting trade, redesignated former cls. (1) and (2) as subpars. (A) and (B), respectively, and added par. (2).
1980—Subsec. (f).Pub. L. 96–467 substituted “of equipments, or any part thereof, purchased, of repair parts or materials used, or of repairs made in a foreign country with respect to” for “of repair parts, materials, or expenses of repairs in a foreign country upon” and “schedule 6” for “Schedule 6”.
Subsec. (g).Pub. L. 96–609 added subsec. (g).
1979—Subsec. (f).Pub. L. 96–39 added subsec. (f).
1978—Subsec. (a).Pub. L. 95–410, § 206(1), incorporated seizure and forfeiture provision formerly a part of first sentence in an inserted second sentence; substituted therein “willfully or knowingly” for “willfully and knowingly” and “such vessel, or a monetary amount up to the value thereof as determined by the Secretary, to be recovered from the owner, shall be subject to seizure and forfeiture” for “such vessel, with her tackle, apparel, and furniture, shall be seized and forfeited”; and authorized the seizure and forfeiture for making false statements in respect of purchases or repairs or aiding or procuring the making of false statements.
Subsecs. (b) to (e).Pub. L. 95–410, § 206(2), added subsecs. (b) and (c) and redesignated former subsecs. (b) and (c) as (d) and (e), respectively.
1971—Subsec. (c).Pub. L. 91–654 added subsec. (c).
Pub. L. 109–280, title XIV, § 1631(c),Aug. 17, 2006,120 Stat. 1165, provided that:
Pub. L. 108–429, title I, § 1554(c),Dec. 3, 2004,118 Stat. 2578, provided that:
Amendment byPub. L. 103–465 effective on the date on which the WTO Agreement enters into force with respect to the United States (Jan. 1, 1995), seesection 116(a) of Pub. L. 103–465, set out as an Effective Date note undersection 3521 of this title.
Pub. L. 101–382, title III, § 484E(b), (c),Aug. 20, 1990,104 Stat. 710, as amended byPub. L. 103–465, title I, § 112(a),Dec. 8, 1994,108 Stat. 4825;Pub. L. 104–295, § 27,Oct. 11, 1996,110 Stat. 3533, provided that:
Entry Number | Date of Entry |
|---|---|
C14–0025455–8 | August 18, 1993 |
C14–0025456–6 | August 18, 1993 |
C14–0025457–4 | August 18, 1993 |
C14–0025473–1 | August 27, 1993 |
C14–0025478–0 | September 13, 1993 |
C14–0025479–8 | September 13, 1993 |
C14–0025480–6 | September 13, 1993 |
C14–0025481–4 | September 13, 1993 |
C14–0025511–8 | April 16, 1993 |
C14–0025533–2 | April 30, 1993 |
C14–0025545–6 | May 21, 1993 |
C14–0025546–4 | May 21, 1993 |
C14–0025547–2 | May 21, 1993 |
C14–0025558–9 | June 15, 1993 |
C14–0025560–5 | June 15, 1993 |
C14–0025574–6 | July 21, 1993 |
C14–0025575–3 | July 21, 1993 |
C14–0025603–3 | July 23, 1993 |
C14–0025604–1 | July 23, 1993 |
C14–0025605–8 | July 23, 1993 |
C14–0025623–1 | October 25, 1993 |
C14–0025624–9 | October 25, 1993 |
C14–0025625–6 | October 25, 1993 |
C14–0025635–5 | November 8, 1993 |
C14–0025636–3 | November 8, 1993 |
C14–0025637–1 | November 8, 1993 |
C14–0025653–8 | November 30, 1993 |
C14–0025654–6 | November 30, 1993 |
C14–0025655–3 | November 30, 1993 |
C14–0025657–9 | November 30, 1993 |
C14–0025679–3 | January 3, 1994 |
C14–0025680–1 | January 3, 1994 |
C14–0025688–4 | February 14, 1994 |
C14–0025689–2 | February 14, 1994 |
C14–0025690–0 | February 14, 1994 |
C14–0025691–8 | February 14, 1994 |
C14–0025692–6 | February 14, 1994 |
C14–0026803–8 | January 24, 1994 |
C14–0026804–6 | January 24, 1994 |
C14–0026805–3 | January 24, 1994 |
C14–0026807–9 | January 24, 1994 |
C14–0026808–7 | January 24, 1994 |
C14–0026809–5 | January 24, 1994 |
C14–0026810–3 | January 24, 1994 |
C14–0026811–1 | January 24, 1994 |
C14–0026826–9 | March 10, 1994 |
C14–0026827–7 | March 10, 1994 |
C14–0026828–5 | March 10, 1994 |
C14–0026829–3 | March 10, 1994 |
C14–0026830–1 | March 10, 1994 |
C14–0026831–9 | March 10, 1994 |
C14–0026832–7 | March 10, 1994 |
C14–0026833–5 | March 10, 1994 |
C14–0026841–8 | March 31, 1994 |
C14–0026843–4 | March 31, 1994 |
C14–0026852–5 | May 5, 1994 |
C14–0026853–3 | May 5, 1994 |
C14–0026854–1 | May 5, 1994 |
C14–0026867–3 | May 18, 1994 |
C14–0026869–9 | May 18, 1994 |
C14–0026874–9 | June 8, 1994 |
C14–0026875–6 | June 8, 1994 |
C14–0026898–8 | August 2, 1994 |
C14–0026899–6 | August 2, 1994 |
C14–0040625–7 | October 5, 1994. |
Amendment byPub. L. 100–418 effectiveJan. 1, 1989, and applicable with respect to articles entered on or after such date, seesection 1217(b)(1) of Pub. L. 100–418, set out as an Effective Date note undersection 3001 of this title.
Amendment byPub. L. 98–573 applicable with respect to entries made in connection with arrivals of vessels on or after the 15th day afterOct. 30, 1984, with certain exceptions for vessels transporting passengers or property, see section 214(a), (c)(3) ofPub. L. 98–573, set out as a note undersection 1304 of this title.
Pub. L. 96–467, § 14(b),Oct. 17, 1980,94 Stat. 2226, provided in part that:
Pub. L. 96–39, title VI, § 601(a),July 26, 1979,93 Stat. 267, provided that the amendment made by section 601(a)(3) is effective upon a Presidential proclamation authorized to be made afterSept. 30, 1979, when the conditions undersection 2503(b) of this title on acceptance of the Agreement on Trade in Civil Aircraft are fulfilled.
Pub. L. 96–609, title I, § 115(b),Dec. 28, 1980,94 Stat. 3558, provided that:
Pub. L. 91–654, § 2,Jan. 5, 1971,84 Stat. 1945, provided that:
| CFR Title | Parts |
|---|---|
| 19 | 4 |