# Addition of Tuvalu to the List of Nations Entitled to Special Tonnage Tax Exemption > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/fr%3A94-5820 ## Record - **Collection:** Federal Register - **Document type:** Uncategorized Document - **Published:** March 15, 1994 ## Text DEPARTMENT OF THE TREASURY Customs Service 19 CFR Part 4 [T.D. 94-20] Addition of Tuvalu to the List of Nations Entitled to Special Tonnage Tax Exemption AGENCY: United States Customs Service, Department of the Treasury. ACTION: Final rule. ----------------------------------------------------------------------- SUMMARY: Pursuant to information provided by the Department of State, the Customs Service has found that Tuvalu does not impose discriminating duties of tonnage or imposts upon vessels belonging to citizens of the United States, or upon the produce, manufactures, or merchandise imported in the same from the United States or from any foreign country. Accordingly, vessels of Tuvalu are exempt from special tonnage taxes and light money in ports of the United States. This document amends the Customs Regulations by adding Tuvalu 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. DATES: Effective Date: This amendment to the Custom Regulations is effective March 15, 1994. Applicability date: The reciprocal privileges for vessels registered in Tuvalu were applicable as of January 1, 1993. FOR FURTHER INFORMATION CONTACT: Barbara Whiting, Carriers 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 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. Finding On the basis of information received from the Department of State regarding the absence of discriminatory duties of tonnage or impost imposed on U.S. vessels in the ports of Tuvalu, the Customs Service has determined that the vessels of Tuvalu are exempt from the payment of the special tonnage tax and light money, effective January 1, 1993, and that the Customs Regulations should be amended accordingly. 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 requirements thereof 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 not meet the criteria for a significant regulatory action under Executive Order (E.O.) 12866. Drafting Information The principal author of this document was Janet Johnson, Regulations Branch, Office of Regulations and Rulings, U.S. Customs Service. However, personnel from other offices participated in its development. List of Subjects in 19 CFR Part 4 Customs duties and inspections, Cargo vessels, Maritime carriers, Vessels. Amendment to the Regulations Accordingly, 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, in part, 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 ``Tuvalu'' in appropriate alphabetical order. Dated: March 7, 1994. Harold M. Singer, Chief, Regulations Branch. [FR Doc. 94-5820 Filed 3-14-94; 8:45 am] BILLING CODE 4820-02-P --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/fr%3A94-5820. Public record. Not legal advice.