§ 4461. Imposition of tax

• (a) There is hereby imposed a tax on any port use.
• (b) The amount of the tax imposed by subsection (a) on any port use shall be an amount equal to 0.125 percent of the value of the commercial cargo involved.
• (c)
  • (1) The tax imposed by subsection (a) shall be paid by—
    • (A) in the case of cargo entering the United States, the importer, or
    • (B) in any other case, the shipper.
  • (2) Except as provided by regulations, the tax imposed by subsection (a) shall be imposed at the time of unloading.