VES-11-11-CO:R:IT:C 112265 MLR
Ms. Caitlin J. Bjorke
Geo. S. Bush & Co., Inc.
International Freight Forwarders
Customs Brokers
1400 Exchange Building
821 Second Avenue
Seattle, Washington 98104
RE: Special Tonnage Tax and Light Money; Original Registry
unavailable; Waiver sought; Russian F/V STERKODER
Dear Ms. Bjorke:
This is in reference to your facsimile dated May 28, 1992,
seeking a waiver of the requirement to present the original
registry.
FACTS:
The Russian F/V STERKODER arrived in Seattle on May 21,
1992, from Petropavlovsk-Kamchatskii, in the Russian Far East.
Seattle Customs requested the original registry documents to
demonstrate the nationality of the vessel, but the original
"Ship's Patent and Ship's Certificate" are in the custody of the
Russian Customs Service. You allege that according to Russian
law, while a vessel is in Russian waters, the original registry
is kept by Russian Customs and the vessel carries copies
"certified by notary or Harbor Master." Evidently, when the ship
was granted clearance to Seattle, Russian Customs failed to
return the original documents.
You allege that the copies of the registry appear to be
certified copies, in that they bear original seals and signatures
of the Petropavlovsk-Kamchatskii "Fish Ship Harbor Master"
(equivalent of Customs Port Director). Seattle Customs is not
satisfied that these copies are, in fact, certified copies.
Because of the remoteness of Petropavlovsk-Kamchatskii, only
mail delivery is possible; however, the original would be
expected to arrive after the vessel's scheduled departure date of
June 30, 1992. A waiver of the requirement to present the
original registry is requested.
ISSUE:
Whether the requirement to present the original registry may
be waived.
LAW AND ANALYSIS:
Under 46 U.S.C. app. 121 and 128, a special tonnage tax in
the amount of fifty cents per ton and light money in the amount
of fifty cents per ton are to be assessed on vessels not built in
the United States and not of the United States. However,
pursuant to 46 U.S.C. 141 (see also final clause of penultimate
sentence of 46 U.S.C. app. 121), upon satisfactory proof that no
discriminating duties of tonnage or imposts are imposed in the
ports of another nation upon United States vessels, "... foreign
discriminating duties of tonnage and impost within the United
States are suspended and discontinued, so far as respects the
vessels of such foreign nation...." The nations for which such
satisfactory proof has been supplied are listed in section 4.22,
Customs Regulations (19 CFR 4.22).
The U.S. Customs Service has consistently ruled that only
the original of a vessel registry, tonnage certificate, or
official amendment or endorsement of either shall be accepted by
Customs at the time of arrival of the vessel for the purpose of
establishing the nationality and tonnage of the vessel, unless
the vessel is a vessel of Lebanon (Customs Directive 3100-03,
September 22, 1986). When the owner or agent of a vessel which
has been assessed special tonnage taxes and light money timely
submits the original vessel document to the District Director of
Customs for the port where the special tonnage taxes and light
money were assessed, the special tonnage taxes and light money
may be refunded. If it is impractical, infeasible, or
inconvenient for the vessel owner or agent to submit the original
document to Customs the vessel owner or agent may submit to
Customs a photostatic copy of the original document, signed and
certified to be a true copy by an appropriate official of the
government of registry of the vessel.
In this case it is admitted that the original registry still
is in the custody of Russian Customs. If it is not possible to
present the original registry to U.S. Customs before June 30,
1992, the vessel owner or agent may present a certification by an
appropriate official of the government of registry of the vessel
(i.e., Russian Embassy or Consulate) that the copy of the
original is a true copy. If this is not possible, the master
shall be required to pay the special tonnage tax and light money
prescribed in section 4.20(c), Customs Regulations {19 CFR
4.20(c)}.
If taxes are assessed, the procedures and requirements for
obtaining a refund of tonnage taxes and light money are in
section 4.24. Under that section, an application for refund must
be made within 1 year from the date of payment. In order that a
refund may be considered it must be established by evidence from
the appropriate authority of the foreign country involved, or by
presenting the original registry, that the vessel was, in fact,
registered under the laws of that country at the time of entry of
the vessel at the port of arrival in the United States.
Paragraph (e) of section 4.24 provides that such an application
must also include:
... a certificate by the owner or ... agent that payment of
tonnage tax at the applicable rate has been or will be made
for each entry of the vessel on a voyage on which that rate
is applicable before the end of the current tonnage year,
exclusive of any payment which has been refunded or which
may be refunded as a result of such application.
HOLDING:
The requirement of presenting the original registry may not
be waived, but a copy of the original document, signed and
certified to be a true copy by an appropriate official of the
government of registry of the vessel, may be presented to avoid
the payment of special tonnage taxes and light money. If this is
not possible before the vessel departs, an application for refund
may be made.
Sincerely,
B. James Fritz
Chief
Carrier Rulings Branch