Editorial Notes
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. §§ 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

2006—Subsec. (h)(4). Pub. L. 109–280 added par. (4) and struck out former par. (4) which read as follows: “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.”

2004—Subsec. (h). Pub. L. 108–429 added par. (4) and concluding provisions.

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, § 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, § 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).

Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment

Pub. L. 109–280, title XIV, § 1631(c), Aug. 17, 2006, 120 Stat. 1165, provided that: “The amendments made by this section [amending this section] apply to vessel equipment, repair parts, and materials installed on or after April 25, 2001.”

Effective Date of 2004 Amendment

Pub. L. 108–429, title I, § 1554(c), Dec. 3, 2004, 118 Stat. 2578, provided that: “The amendments made by this section [amending this section] apply to vessel equipment, repair parts, and materials installed on or after April 25, 2001.”

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

Pub. L. 101–382, title III, § 484E(b), (c), Aug. 20, 1990, 104 Stat. 710, as amended by Pub. L. 103–465, title I, § 112(a), Dec. 8, 1994, 108 Stat. 4825; Pub. L. 104–295, § 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

Pub. L. 96–467, § 14(b), Oct. 17, 1980, 94 Stat. 2226, 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

Pub. L. 96–39, title VI, § 601(a), July 26, 1979, 93 Stat. 267, provided that the amendment made by section 601(a)(3) 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

Pub. L. 96–609, title I, § 115(b), Dec. 28, 1980, 94 Stat. 3558, 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

Pub. L. 91–654, § 2, Jan. 5, 1971, 84 Stat. 1945, 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.”