Definitions
Port use
Port
In general
Exception for certain facilities
The term “port” does not include any channel or harbor with respect to which no Federal funds have been used since 1977 for construction, maintenance, or operation, or which was deauthorized by Federal law before 1985.
Special rule for Columbia River
The term “port” shall include the channels of the Columbia River in the States of Oregon and Washington only up to the downstream side of Bonneville lock and dam.
Commercial cargo
In general
The term “commercial cargo” means any cargo transported on a commercial vessel, including passengers transported for compensation or hire.
Certain items not included
Commercial vessel
In general
Exclusion of ferries
In general
The term “commercial vessel” does not include any ferry engaged primarily in the ferrying of passengers (including their vehicles) between points within the United States, or between the United States and contiguous countries.
Ferry
The term “ferry” means any vessel which arrives in the United States on a regular schedule during its operating season at intervals of at least once each business day.
Value
In general
The term “value” means, except as provided in regulations, the value of any commercial cargo as determined by standard commercial documentation.
Transportation of passengers
In the case of the transportation of passengers for hire, the term “value” means the actual charge paid for such service or the prevailing charge for comparable service if no actual charge is paid.
Special rule for Alaska, Hawaii, and possessions
In general
Cargo does not include crude oil with respect to Alaska
For purposes of this subsection, the term “cargo” does not include crude oil with respect to Alaska.
United States mainland
For purposes of this subsection, the term “United States mainland” means the continental United States (not including Alaska).
Coordination of tax where transportation subject to tax imposed by section 4042
No tax shall be imposed under this subchapter with respect to the loading or unloading of any cargo on or from a vessel if any fuel of such vessel has been (or will be) subject to the tax imposed by section 4042 (relating to tax on fuel used in commercial transportation on inland waterways).
Nonapplicability of tax to exports
The tax imposed by section 4461(a) shall not apply to any port use with respect to any commercial cargo to be exported from the United States.
Exemption for United States
No tax shall be imposed under this subchapter on the United States or any agency or instrumentality thereof.
Extension of provisions of law applicable to customs duty
In general
Except to the extent otherwise provided in regulations, all administrative and enforcement provisions of customs laws and regulations shall apply in respect of the tax imposed by this subchapter (and in respect of persons liable therefor) as if such tax were a customs duty. For purposes of the preceding sentence, any penalty expressed in terms of a relationship to the amount of the duty shall be treated as not less than the amount which bears a similar relationship to the value of the cargo.
Jurisdiction of courts and agencies
For purposes of determining the jurisdiction of any court of the United States or any agency of the United States, the tax imposed by this subchapter shall be treated as if such tax were a customs duty.
Administrative provisions applicable to tax law not to apply
The tax imposed by this subchapter shall not be treated as a tax for purposes of subtitle F or any other provision of law relating to the administration and enforcement of internal revenue taxes.
Special rules
Tax imposed only once
Only 1 tax shall be imposed under section 4461(a) with respect to the loading on and unloading from, or the unloading from and the loading on, the same vessel of the same cargo.
Exception for intraport movements
Under regulations, no tax shall be imposed under section 4461(a) on the mere movement of cargo within a port.
Relay cargo
Only 1 tax shall be imposed under section 4461(a) on cargo (moving under a single bill of lading) which is unloaded from one vessel and loaded onto another vessel at any port in the United States for relay to or from any port in Alaska, Hawaii, or any possession of the United States. For purposes of this paragraph, the term “cargo” does not include any item not treated as cargo under subsection (b)(2).
Exemption for humanitarian and development assistance cargos
No tax shall be imposed under this subchapter on any nonprofit organization or cooperative for cargo which is owned or financed by such nonprofit organization or cooperative and which is certified by the United States Customs Service as intended for use in humanitarian or development assistance overseas.
Regulations
Pub. L. 99–662, title XIV, § 1402(a)100 Stat. 4266Pub. L. 100–647, title II, § 2002(b)102 Stat. 3597Pub. L. 104–188, title I, § 1704(i)(1)110 Stat. 1881Pub. L. 109–59, title XI, § 11116(a)119 Stat. 1950(Added , , ; amended , title VI, §§ 6109(a), 6110(a), , , 3712; , , ; , , .)
Editorial Notes
Prior Provisions
section 4471 of this titleFor prior section 4462, see Prior Provisions note set out preceding .
Amendments
Pub. L. 109–592005—Subsec. (d). amended heading and text of subsec. (d) generally, substituting provisions relating to nonapplicability of tax imposed by section 4461(a) to exports for provisions relating to nonapplicability of tax imposed by section 4461(a) to bonded commercial cargo entering the United States for transportation and direct exportation to a foreign country and inapplicability of this provision to certain cargo exported to Canada or Mexico.
Pub. L. 104–1881996—Subsec. (b)(1)(D). inserted before period at end “, or passengers transported on United States flag vessels operating solely within the State waters of Alaska or Hawaii and adjacent international waters”.
Pub. L. 100–647, § 2002(b)1988—Subsec. (b)(1)(B). , amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “cargo loaded on a vessel in Alaska, Hawaii, or any possession of the United States for transportation to the United States mainland for ultimate use or consumption in the United States mainland,”.
Pub. L. 100–647, § 6110(a)Subsec. (g)(3). , added par. (3).
Pub. L. 100–647, § 6109(a)Subsecs. (h), (i). , added subsec. (h) and redesignated former subsec. (h) as (i).
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Pub. L. 109–59section 11116(c) of Pub. L. 109–59section 4461 of this titleAmendment by effective before, on, and after , see , set out as a note under .
Effective Date of 1996 Amendment
Pub. L. 104–188, title I, § 1704(i)(2)110 Stat. 1881
Effective Date of 1988 Amendment
section 2002(b) of Pub. L. 100–647Pub. L. 99–662, title XIVsection 2002(d) of Pub. L. 100–647section 4042 of this titleAmendment by effective as if included in the provision of the Harbor Maintenance Revenue Act of 1986, , to which it relates, see , set out as a note under .
Pub. L. 100–647, title VI, § 6109(b)102 Stat. 3712
Pub. L. 100–647, title VI, § 6110(b)102 Stat. 3713
Effective Date
section 1402(c) of Pub. L. 99–662section 4461 of this titleSection effective , see , set out as a note under .
Transfer of Functions
section 542 of Title 6Pub. L. 107–296section 211 of Title 6Pub. L. 114–125section 802(b) of Pub. L. 114–125section 211 of Title 6For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of , as modified, set out as a note under . For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in as of , see , as amended generally by , and , set out as a note under .