{"identifier":"/us/usc/t46/s60302","title":46,"num":"\u00a7\u202f60302.","heading":"Special tonnage taxes","text":"\u00a7\u202f60302.\nSpecial tonnage taxes\n(a)\nEntry From Foreign Port or Place.\u2014\nRegardless of whether a tax is imposed under\n(1) 30 cents per ton on a vessel built in the United States but owned in any part by a subject of a foreign country.\n(2) 50 cents per ton on other vessels not of the United States.\n(3) 50 cents per ton on a vessel of the United States having an officer who is not a citizen of the United States.\n(4) $2 per ton on a foreign vessel entering from a foreign port or place at which vessels of the United States are not ordinarily allowed to enter and trade.\n(b)\nVessels Not of the United States Transporting Property Between Districts.\u2014\nRegardless of whether a tax is imposed under\nsection 60301 of this title\n(c)\nException for Vessels Becoming Documented.\u2014\nThe tax of 50 cents per ton under this section does not apply to a vessel that\u2014\n(1) is owned only by citizens of the United States; and\n(2) after entering a port of the United States, becomes documented as a vessel of the United States before leaving that port.","url":"https://projectusc.org/usc/t46/s60302.html","content":[{"t":"sec","id":"/us/usc/t46/s60302","children":[{"t":"num","text":"\u00a7\u202f60302."},{"t":"heading","text":"Special tonnage taxes"},{"t":"subsec","id":"/us/usc/t46/s60302/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Entry From Foreign Port or Place.\u2014"},{"t":"chapeau","text":"Regardless of whether a tax is imposed under ","children":[{"t":"ref","text":"section 60301 of this title","href":"/us/usc/t46/s60301","tail":", a tax is imposed on a vessel at each entry in a port of the United States from a foreign port or place at the following rates:"}]},{"t":"para","id":"/us/usc/t46/s60302/a/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" 30 cents per ton on a vessel built in the United States but owned in any part by a subject of a foreign country.","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t46/s60302/a/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" 50 cents per ton on other vessels not of the United States.","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t46/s60302/a/3","children":[{"t":"num","text":"(3)"},{"t":"content","text":" 50 cents per ton on a vessel of the United States having an officer who is not a citizen of the United States.","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t46/s60302/a/4","children":[{"t":"num","text":"(4)"},{"t":"content","text":" $2 per ton on a foreign vessel entering from a foreign port or place at which vessels of the United States are not ordinarily allowed to enter and trade.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t46/s60302/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Vessels Not of the United States Transporting Property Between Districts.\u2014"},{"t":"content","text":"Regardless of whether a tax is imposed under ","children":[{"t":"ref","text":"section 60301 of this title","href":"/us/usc/t46/s60301","tail":", a tax of 50 cents per ton is imposed on a vessel not of the United States at each entry in one customs district from another district when transporting goods loaded in one district to be delivered in another district."}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t46/s60302/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Exception for Vessels Becoming Documented.\u2014"},{"t":"chapeau","text":"The tax of 50 cents per ton under this section does not apply to a vessel that\u2014"},{"t":"para","id":"/us/usc/t46/s60302/c/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" is owned only by citizens of the United States; and","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t46/s60302/c/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" after entering a port of the United States, becomes documented as a vessel of the United States before leaving that port.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}