                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
      Part II--Report, Entry, and Unlading of Vessels and Vehicles
 
Sec. 1466. Equipment and repairs of vessels


(a) Vessels subject to duty; penalties

    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.

(b) Notice

    If the appropriate customs officer has reasonable cause to believe a 
violation has occurred and determines that further proceedings are 
warranted, he shall issue to the person concerned a written notice of 
his intention to issue a penalty claim. Such notice shall--
        (1) describe the circumstances of the alleged violation;
        (2) specify all laws and regulations allegedly violated;
        (3) disclose all the material facts which establish the alleged 
    violation;
        (4) state the estimated loss of lawful duties, if any, and 
    taking into account all of the circumstances, the amount of the 
    proposed penalty; and
        (5) 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.

(c) Violation

    After considering representations, if any, made by the person 
concerned pursuant to the notice issued under subsection (b) of this 
section, the appropriate customs officer shall determine whether any 
violation of subsection (a) of this section, 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) of this section.

(d) Remission for necessary repairs

    If the owner or master of such vessel furnishes good and sufficient 
evidence that--
        (1) 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;
        (2) 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
        (3) 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;

then the Secretary of the Treasury is authorized to remit or refund such 
duties, and such vessel shall not be liable to forfeiture, and no 
license or enrollment and license, or renewal of either, shall hereafter 
be issued to any such vessel until the collector to whom application is 
made for the same shall be satisfied, from the oath of the owner or 
master, that all such equipments or parts thereof or materials and 
repairs made within the year immediately preceding such application have 
been duly accounted for under the provisions of this section, and the 
duties accruing thereon duly paid; and if such owner or master shall 
refuse to take such oath, or take it falsely, the vessel shall be seized 
and forfeited.

(e) Exclusions for arrivals two or more years after last departure

    (1) In the case of any vessel referred to in subsection (a) of this 
section that arrives in a port of the United States two years or more 
after its last departure from a port in the United States, the duties 
imposed by this section shall apply only with respect to--
        (A) fish nets and netting, and
        (B) 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.

    (2) 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.

(f) Civil aircraft exception

    The duty imposed under subsection (a) of this section 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.

(g) Fish net and netting purchases and repairs

    The duty imposed by subsection (a) of this section shall not apply 
to entries on and after October 1, 1979, and before January 1, 1982, 
of--
        (1) tuna purse seine nets and netting which are equipments or 
    parts thereof,
        (2) repair parts for such nets and netting, or materials used in 
    repairing such nets and netting, or
        (3) the expenses of repairs of such nets and netting,

for any United States documented tuna purse seine vessel of greater than 
500 tons carrying capacity or any United States tuna purse seine vessel 
required to carry a certificate of inclusion under the general permit 
issued to the American Tunaboat Association pursuant to section 1374 of 
title 16.

(h) Foreign repair of vessels

    The duty imposed by subsection (a) of this section shall not apply 
to--
        (1) 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,
        (2) 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, or
        (3) 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.

(June 17, 1930, ch. 497, title IV, Sec. 466, 46 Stat. 719; Pub. L. 91-
654, Sec. 1, Jan. 5, 1971, 84 Stat. 1944; Pub. L. 95-410, title II, 
Sec. 206, Oct. 3, 1978, 92 Stat. 900; Pub. L. 96-39, title VI, 
Sec. 601(a)(3), July 26, 1979, 93 Stat. 268; Pub. L. 96-467, 
Sec. 14(a)(3)(B), Oct. 17, 1980, 94 Stat. 2225; Pub. L. 96-609, title I, 
Sec. 115(a), Dec. 28, 1980, 94 Stat. 3558; Pub. L. 98-573, title II, 
Sec. 208, Oct. 30, 1984, 98 Stat. 2976; Pub. L. 100-418, title I, 
Sec. 1214(h)(4), Aug. 23, 1988, 102 Stat. 1157; Pub. L. 101-382, title 
III, Sec. 484E(a), Aug. 20, 1990, 104 Stat. 709; Pub. L. 103-465, title 
I, Sec. 112(b), Dec. 8, 1994, 108 Stat. 4825.)

                       References in Text

    The Harmonized Tariff Schedule of the United States, referred to in 
subsecs. (f) and (h)(2), (3), is not set out in the Code. See 
Publication of Harmonized Tariff Schedule note set out under section 
1202 of this title.


                            Prior Provisions

    Provisions similar to those in subsecs. (a) and (b) of this section 
were contained respectively in R.S. Secs. 3114 and 3115, as amended, 
which were formerly classified to sections 257 and 258 of this title 
prior to repeal by section 3 of Pub. L. 91-654.


                               Amendments

    1994--Subsec. (h)(3). Pub. L. 103-465 added par. (3).
    1990--Subsec. (h). Pub. L. 101-382 added subsec. (h).
    1988--Subsec. (f). Pub. L. 100-418 substituted ``general note 
3(c)(iv) of the Harmonized Tariff Schedule of the United States'' for 
``headnote 3 to schedule 6, part 6, subpart C of the Tariff Schedules of 
the United States''.
    1984--Subsec. (e). Pub. L. 98-573 designated existing provisions as 
par. (1), in par. (1) as so designated substituted reference to any 
vessel referred to in subsec. (a) for reference to any vessel designed 
and used primarily for purposes other than transporting passengers or 
property in the foreign or coasting trade, redesignated former cls. (1) 
and (2) as subpars. (A) and (B), respectively, and added par. (2).
    1980--Subsec. (f). Pub. L. 96-467 substituted ``of equipments, or 
any part thereof, purchased, of repair parts or materials used, or of 
repairs made in a foreign country with respect to'' for ``of repair 
parts, materials, or expenses of repairs in a foreign country upon'' and 
``schedule 6'' for ``Schedule 6''.
    Subsec. (g). Pub. L. 96-609 added subsec. (g).
    1979--Subsec. (f). Pub. L. 96-39 added subsec. (f).
    1978--Subsec. (a). Pub. L. 95-410, Sec. 206(1), incorporated seizure 
and forfeiture provision formerly a part of first sentence in an 
inserted second sentence; substituted therein ``willfully or knowingly'' 
for ``willfully and knowingly'' and ``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 ``such 
vessel, with her tackle, apparel, and furniture, shall be seized and 
forfeited''; and authorized the seizure and forfeiture for making false 
statements in respect of purchases or repairs or aiding or procuring the 
making of false statements.
    Subsecs. (b) to (e). Pub. L. 95-410, Sec. 206(2), added subsecs. (b) 
and (c) and redesignated former subsecs. (b) and (c) as (d) and (e), 
respectively.
    1971--Subsec. (c). Pub. L. 91-654 added subsec. (c).


                    Effective Date of 1994 Amendment

    Amendment by Pub. L. 103-465 effective on the date on which the WTO 
Agreement enters into force with respect to the United States [Jan. 1, 
1995], see section 116(a) of Pub. L. 103-465, set out as an Effective 
Date note under section 3521 of this title.


                    Effective Date of 1990 Amendment

    Section 484E(b), (c) of Pub. L. 101-382, as amended by Pub. L. 103-
465, title I, Sec. 112(a), Dec. 8, 1994, 108 Stat. 4825; Pub. L. 104-
295, Sec. 27, Oct. 11, 1996, 110 Stat. 3533, provided that:
    ``(b) Effective Date.--The amendment made by this section [amending 
this section] shall apply to--
        ``(1) 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,
        ``(2) any entry made--
            ``(A) on or after the date of enactment of this Act, and
            ``(B) on or before December 31, 1992,
        ``(3) any entry listed in subsection (c) that was made during 
    the period beginning on January 1, 1993, and ending on December 31, 
    1994, to the extent such entry involves the purchase of equipment, 
    the use of materials, or the expense of repairs in a foreign country 
    for 66 LASH (Lighter Aboard Ship) barges documented under the laws 
    of the United States if--
            ``(A) such entry was not liquidated on January 1, 1995; and
            ``(B) 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
        ``(4) 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].
    ``(c) Entries.--The entries referred to in subsection (b)(3) are the 
following:
        ``(1) Numbered entries.--


           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.


        ``(2) Additional entry.--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.''


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-418 effective Jan. 1, 1989, and applicable 
with respect to articles entered on or after such date, see section 
1217(b)(1) of Pub. L. 100-418, set out as an Effective Date note under 
section 3001 of this title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-573 applicable with respect to entries made 
in connection with arrivals of vessels on or after the 15th day after 
Oct. 30, 1984, with certain exceptions for vessels transporting 
passengers or property, see section 214(a), (c)(3) of Pub. L. 98-573, 
set out as a note under section 1304 of this title.


                    Effective Date of 1980 Amendment

    Section 14(b) of Pub. L. 96-467 provided in part that: ``The 
amendment made by paragraph (3) of subsection (a) [amending this 
section] shall apply with respect to entries made under section 466 of 
the Tariff Act of 1930 [this section] on or after January 1, 1980.''


                    Effective Date of 1979 Amendment

    Section 601(a) of Pub. L. 96-39 provided that the amendment made by 
that section is effective upon a Presidential proclamation authorized to 
be made after Sept. 30, 1979, when the conditions under section 2503(b) 
of this title on acceptance of the Agreement on Trade in Civil Aircraft 
are fulfilled.


 Entries Made in Connection With Arrival of Vessels On or After October 
                  1, 1979, and Before December 28, 1980

    Section 115(b) of Pub. L. 96-609 provided that: ``Upon request 
therefor filed with the customs officer concerned on or before the 90th 
day after the date of the enactment of this Act [Dec. 28, 1980], the 
entry of any article to which section 466(a) of the Tariff Act of 1930 
[subsec. (a) of this section] applied and--
        ``(1) that was made on or after October 1, 1979, and before the 
    date of the enactment of this Act; and
        ``(2) 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;
shall, notwithstanding the provisions of section 514 of the Tariff Act 
of 1930 [section 1514 of this title] or any other provision of law, be 
liquidated or reliquidated as though such entry or withdrawal had been 
made on the date of the enactment of this Act.''


Entries Made in Connection With Arrivals of Vessels On or After January 
5, 1971; Entries in Connection With the Arrival of Shrimp Vessels After 
               January 1, 1969, and Before January 5, 1971

    Section 2 of Pub. L. 91-654 provided that:
    ``(a) 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].
    ``(b) Upon request therefor filed with the customs officer concerned 
on or before the ninetieth day after the date of the enactment of this 
Act, any entry in connection with the arrival of a vessel used primarily 
for the catching of shrimp--
        ``(1) which was made after January 1, 1969, and before the date 
    of the enactment of this Act, and
        ``(2) 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,
shall, notwithstanding the provisions of section 514 of the Tariff Act 
of 1930 [section 1514 of this title] or any other provision of law, be 
liquidated or reliquidated as though such entry had been made on the day 
after the date of the enactment of this Act.''

                  Section Referred to in Other Sections

    This section is referred to in section 1498 of this title.
