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

(a) Entry From Foreign Port or Place . — Regardless of whether a tax is imposed under section 60301 of this title , 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: (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. (2) 50 cents per ton on other vessels not of the United States. (3) 50 cents per ton on a vessel of the United States^* having an officer who is not a citizen of the United States. (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. (b) Vessels Not of the United States Transporting Property Between Districts . — Regardless of whether a tax is imposed under section 60301 of this title , 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. (c) Exception for Vessels Becoming Documented . — The tax of 50 cents per ton under this section does not apply to a vessel that — (1) is owned only by citizens of the United States; and (2) after entering a port of the United States, becomes documented as a vessel of the United States before leaving that port.