19 U.S.C. § 294 — No duty by reason of documented vessel touching at foreign port

submitted 33 years ago by Pub. L. 103-182 to r/title-19-CUSTOMS-DUTIES · 106 words · no verdicts yet

in plain englishAI-generated · not legal advice

Goods moved by a U.S. vessel between two American ports don't owe import duty just because the ship stopped at a foreign port on the way. This applies to goods held in bond, goods eligible for a drawback refund, and goods that already paid their duty.

Suppose foreign merchandise is picked up at one U.S. port to be carried, by a U.S.-registered or coastwise-endorsed vessel, to another U.S. port. This can happen under the warehouse rules, under the rules for coastwise transport of merchandise entitled to a "drawback" (a refund of duty already paid), or as merchandise that isn't entitled to a drawback but whose import duty has already been fully paid. In any of these cases, the goods do not become subject to a new import duty just because the ship happened to stop at a foreign port during the voyage.

the actual law source: uscode.house.gov ↗public domain

Any foreign merchandise taken in at one port of the United States to be conveyed in a United States documented vessel with a registry or coastwise endorsement, or both, to any other port within the same, either under the provisions relating to warehouses, or under the laws regulating the transportation coastwise of merchandise entitled to drawback, as well as any merchandise not entitled to drawback, but on which the import duties chargeable by law shall have been duly paid, shall not become subject to any import duty by reason of the vessel in which they may arrive having touched at a foreign port during the voyage.

Source credit: (R.S. § 3127; Pub. L. 103–182, title VI, § 686(a)(3), Dec. 8, 1993, 107 Stat. 2220; Pub. L. 104–295, § 21(e)(2), Oct. 11, 1996, 110 Stat. 3530.)

history & why it existsrecord from the source credit

1993Enacted · Pub. L. 103-182 · 107 Stat. 2220
1996Amended · Pub. L. 104-295 · 110 Stat. 3530

A history note hasn’t been published yet. The record shows enactment by Pub. L. 103-182 on 1993-12-08.

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