[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]



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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.

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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.
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    Section 4.22 also issued under 46 U.S.C. App. 121, 128, 141;
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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