19 U.S.C. § 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. describe the circumstances of the alleged violation; specify all laws and regulations allegedly violated; disclose all the material facts which establish the alleged violation; state the estimated loss of lawful duties, if any, and taking into account all of the circumstances, the amount of the proposed penalty; and inform such person that he shall have a reasonable opportunity to make representations, both oral and written, as to why such penalty claim should not be issued. 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). such vessel, while in the regular course of her voyage, was compelled, by stress of weather or other casualty, to put into such foreign port and purchase such equipments, or make such repairs, to secure the safety and seaworthiness of the vessel to enable her to reach her port of destination; such equipments or parts thereof or repair parts or materials, were manufactured or produced in the United States, and the labor necessary to install such equipments or to make such repairs was performed by residents of the United States, or by members of the regular crew of such vessel; or such equipments, or parts thereof, or materials, or labor, were used as dunnage for cargo, or for the packing or shoring thereof, or in the erection of temporary bulkheads or other similar devices for the control of bulk cargo, or in the preparation (without permanent repair or alteration) of tanks for the carriage of liquid cargo; fish nets and netting, and other equipments and parts thereof, repair parts and materials purchased, or repairs made, during the first six months after the last departure of such vessel from a port of the United States. If such vessel is designed and used primarily for transporting passengers or property, paragraph (1) shall not apply if the vessel departed from the United States for the sole purpose of obtaining such equipments, parts, materials, or repairs. 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. tuna purse seine nets and netting which are equipments or parts thereof, repair parts for such nets and netting, or materials used in repairing such nets and netting, or the expenses of repairs of such nets and netting, the cost of any equipment, or any part of equipment, purchased for, or the repair parts or materials to be used, or the expense of repairs made in a foreign country with respect to, LASH (Lighter Aboard Ship) barges documented under the laws of the United States and utilized as cargo containers; the cost of spare repair parts or materials (other than nets or nettings) which the owner or master of the vessel certifies are intended for use aboard a cargo vessel, documented under the laws of the United States and engaged in the foreign or coasting trade, for installation or use on such vessel, as needed, in the United States, at sea, or in a foreign country, but only if duty is paid under appropriate commodity classifications of the Harmonized Tariff Schedule of the United States upon first entry into the United States of each such spare part purchased in, or imported from, a foreign country; the cost of spare parts necessarily installed before the first entry into the United States, but only if duty is paid under appropriate commodity classifications of the Harmonized Tariff Schedule of the United States upon first entry into the United States of each such spare part purchased in, or imported from, a foreign country; or 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, in foreign waters, or in a foreign port, and does not involve foreign shipyard repairs by foreign labor. any entry made before the date of enactment of this Act [ Aug. 20, 1990 ] that is not liquidated on the date of enactment of this Act, on or after the date of enactment of this Act, and on or before December 31, 1992 , such entry was not liquidated on January 1, 1995 ; and such entry, had it been made on or after January 1, 1995 , would otherwise be eligible for the exemption provided in section 466(h)(1) of the Tariff Act of 1930 ( 19 U.S.C. 1466(h)(1) ), and any entry made pursuant to section 466(h)(1) or (2) of the Tariff Act of 1930 ( 19 U.S.C. 1466(h)(1) or (2)), on or after the date of the entry into force of the WTO Agreement with respect to the United States [ Jan. 1, 1995 ]. 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 . The entry of a 66th LASH barge (No. CG E69), for which no entry number is available, if, within 60 days after the date of the enactment of this subsection [ Oct. 11, 1996 ], a proper entry is filed with the Customs Service.” that was made on or after October 1, 1979 , and before the date of the enactment of this Act; and with respect to which there would have been no duty if the amendment made by subsection (a) [adding subsec. (g) of this section] applied to such entry or withdrawal; The amendment made by the first section of this Act [amending this section] shall apply with respect to entries made in connection with arrivals of vessels on or after the date of the enactment of this Act [ Jan. 5, 1971 ]. which was made after January 1, 1969 , and before the date of the enactment of this Act, and with respect to which there would have been no duty if the amendment made by the first section of this Act applied to such entry,