[Federal Register Volume 60, Number 24 (Monday, February 6, 1995)]
[Rules and Regulations]
[Pages 6966-6967]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-2842]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Customs Service
19 CFR Part 4
[T. D. 95-14]
Addition of Brazil to the List of Nations Entitled to Special
Tonnage Tax Exemption
AGENCY: U. S. Customs Service, Department of the Treasury.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: Pursuant to information provided by the Department of State,
the United States Customs Service has found that Brazil no longer
imposes discriminating duties of tonnage or imposts upon vessels
belonging to citizens of the United States. Accordingly, vessels of
Brazil are exempt from special tonnage taxes and light money in ports
of the United States. This document amends the Customs Regulations by
adding Brazil to the list of nations whose vessels are exempt from the
payment of any higher tonnage duties than are applicable to vessels of
the United States and from the payment of light money.
EFFECTIVE DATE: The reciprocal privileges for vessels registered in
Brazil became effective on September 15, 1994. This amendment is
effective February 6, 1995.
FOR FURTHER INFORMATION CONTACT: Barbara E. Whiting, Carrier Rulings
Branch (202-482-6940).
SUPPLEMENTARY INFORMATION:
Background
Generally, the United States imposes regular and special tonnage
taxes, and a duty of a specified amount per ton, called ``light
money,'' on all foreign vessels which enter United States ports (46
U.S.C. App. 121, 128). However, vessels of a foreign nation may be
exempted from the payment of special tonnage taxes and light money upon
presentation of satisfactory proof that no discriminatory duties of
tonnage or impost are imposed by that foreign nation on U.S. vessels or
their cargoes (46 U.S.C. App. 141).
Section 4.22, Customs Regulations (19 CFR 4.22), lists those
nations whose vessels have been found to be exempt from the payment of
any higher tonnage [[Page 6967]] duties than are applicable to vessels
of the United States and from the payment of light money. The authority
to amend this section of the Customs Regulations has been delegated to
the Chief, Regulations Branch.
Brazil was previously included in the list of exempted nations in
Sec. 4.22, Customs Regulations (19 CFR 4.22), but the U.S. Department
of State informed Customs that U. S. vessels and their cargoes were
being charged discriminatory duties in the form of lighthouse fees and
a Merchant Marine Renewal Tax by the Government of Brazil. Accordingly,
Brazil was removed from the list of exempted nations by means of a
final rule published in the Federal Register on March 5, 1993 (58 FR
12538).
The Department of State now informs Customs that the Government of
Brazil has agreed to exempt vessels of the United States from payment
of lighthouse fees, effective September 15, 1994. The Government of
Brazil also indicated that it has ended rebates of the Merchant Marine
Renewal Tax to Brazilian-registered ships, so that duty is no longer
being applied in a discriminatory manner.
Finding
On the basis of the above-mentioned information from the Department
of State regarding the current absence of discriminatory duties of
tonnage or impost imposed upon U.S. vessels in the ports of Brazil, the
Customs Service has determined that vessels of Brazil are exempt from
the payment of the special tonnage tax and light money, effective
September 15, 1994. The Customs Regulations are amended accordingly.
Inapplicability of Public Notice and Delayed Date Requirements, the
Regulatory Flexibility Act and Executive Order 12866
Because this amendment merely implements a statutory requirement
and confers a benefit upon the public, pursuant to 5 U.S.C. 553(b)(B),
notice and public procedure are unnecessary; further, for the same
reasons, good cause exists for dispensing with a delayed effective date
under 5 U.S.C. 553(d)(1) and (3). Since this document is not subject to
the notice and public procedure requirements of 5 U.S.C. 553, it is not
subject to the provisions of the Regulatory Flexibility Act (5 U.S.C.
601 et seq.). This amendment does meet the criteria for a ``significant
regulatory action'' as specified in Executive Order 12866.
Drafting Information
The principal author of this document was Janet L. Johnson,
Regulations Branch, U.S. Customs Service. However, personnel from other
offices participated in its development.
List of Subjects in 19 CFR Part 4
Cargo vessels, Customs duties and inspection, Maritime carriers,
Vessels.
Amendment to the Regulations
Part 4, Customs Regulations (19 CFR Part 4), is amended as set
forth below:
PART 4--VESSELS IN FOREIGN AND DOMESTIC TRADES
1. The authority for Part 4 continues to read as follows:
Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1431, 1433, 1434, 1624;
46 U.S.C. App. 3, 91.
* * * * *
Section 4.22 also issued under 46 U.S.C. App. 121, 128, 141;
* * * * *
Sec. 4.22 [Amended]
2. Section 4.22 is amended by inserting ``Brazil'' in appropriate
alphabetical order.
Dated: January 31, 1995.
Harold M. Singer,
Chief, Regulations Branch.
[FR Doc. 95-2842 Filed 2-3-95; 8:45 am]
BILLING CODE 4820-02-P
