46 U.S.C. § 60302 — Special tonnage taxes

(a) Entry From Foreign Port or Place — Regardless of any tax under section 60301, a tax applies at each entry into a U.S. port from a foreign port at these rates: (1) 30 cents per ton on a vessel built in the U.S. but partly owned by a foreign subject; (2) 50 cents per ton on other non-U.S. vessels; (3) 50 cents per ton on a U.S. vessel with an officer who isn't a U.S. citizen; and (4) $2 per ton on a foreign vessel entering from a foreign port that doesn't normally let U.S. vessels enter and trade. (b) Vessels Not of the United States Transporting Property Between Districts — Regardless of any section 60301 tax, a tax of 50 cents per ton applies to a non-U.S. vessel each time it enters one U.S. customs district from another while carrying goods loaded in one district for delivery in another. (c) Exception for Vessels Becoming Documented — The 50-cent tax under this section doesn't apply to a vessel that (1) is owned only by U.S. citizens, and (2) becomes documented as a U.S. vessel before leaving the port it entered.