§ 60302. Special tonnage taxes

• (a) Regardless of whether a tax is imposed under section 60301 of this title , a tax is imposed on a vessel at each entry in a port of the United States from a foreign port or place at the following rates:
  • (1) 30 cents per ton on a vessel built in the United States but owned in any part by a subject of a foreign country.
  • (2) 50 cents per ton on other vessels not of the United States.
  • (3) 50 cents per ton on a vessel of the United States having an officer who is not a citizen of the United States.
  • (4) $2 per ton on a foreign vessel entering from a foreign port or place at which vessels of the United States are not ordinarily allowed to enter and trade.
• (b) Regardless of whether a tax is imposed under section 60301 of this title , a tax of 50 cents per ton is imposed on a vessel not of the United States at each entry in one customs district from another district when transporting goods loaded in one district to be delivered in another district.
• (c) The tax of 50 cents per ton under this section does not apply to a vessel that—
  • (1) is owned only by citizens of the United States; and
  • (2) after entering a port of the United States, becomes documented as a vessel of the United States before leaving that port.