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116TH CONGRESS
1ST SESSION H. R. 2239
To amend the Tariff Act of 1930 to provide for a deferral of the payment
of a duty upon the sale of certain used vessels, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2019
Ms. FRANKEL (for herself and Mr. YOHO) introduced the following bill; which
was referred to the Committee on Ways and Means
A BILL
To amend the Tariff Act of 1930 to provide for a deferral
of the payment of a duty upon the sale of certain used
vessels, and for other purposes.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. DUTY UPON SALE OF CERTAIN USED VESSELS.
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(a) IN GENERAL.—Title IV of the Tariff Act of 1930
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(19 U.S.C. 1401 et seq.) is amended by striking section
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484b and inserting the following:
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‘‘SEC. 484b. DUTY UPON SALE OF CERTAIN USED VESSELS.
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‘‘(a) IN GENERAL.—Notwithstanding any other pro-
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vision of law, any used vessel that has a valid cruising
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license under the laws of the United States may enter,
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may be offered for sale in, and may remain in, the customs
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territory of the United States without the payment of
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duty, except that—
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‘‘(1) if the used vessel, while in the customs ter-
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ritory of the United States, is sold to a resident of
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the United States—
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‘‘(A) entry of the used vessel shall be com-
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pleted and duty shall be deposited with U.S.
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Customs and Border Protection within 15 days
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after the date on which the sale is completed;
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and
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‘‘(B) any bonded broker or dealer involved
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in the sale shall collect the duty and remit the
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duty to U.S. Customs and Border Protection
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within 15 days after the date on which the sale
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is completed; and
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‘‘(2) duty on the sale of a vessel described in
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paragraph (1) shall be calculated at the applicable
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rate provided under the Harmonized Tariff Schedule
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of the United States and shall be based upon the
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value of the vessel at the time of sale.
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‘‘(b) NO POSTING OF BOND.—No bond may be re-
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quired to be posted, upon entry of a used vessel into the
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customs territory of the United States, for the duty other-
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wise payable on the entry of a used vessel to which sub-
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section (a) applies.
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‘‘(c) DEFINITION.—As used in this section, the term
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‘used vessel’ means a vessel that has been sold, before the
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vessel is brought into the customs territory of the United
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States, by a manufacturer or dealer to a retail consumer
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and that is used primarily for recreation or pleasure.
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‘‘(d) REGULATIONS.—The Commissioner responsible
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for U.S. Customs and Border Protection may issue such
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regulations as may be necessary to carry out this sec-
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tion.’’.
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(b) RELATIONSHIP TO HARMONIZED TARIFF SCHED-
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ULE.—Additional U.S. Note 1 to chapter 89 of the Har-
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monized Tariff Schedule of the United States is amended
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by inserting ‘‘, subject to section 484b of the Tariff Act
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of 1930 (19 U.S.C. 1484b)’’ after ‘‘payment of duty’’.
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SEC. 2. EFFECTIVE DATE.
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The amendments made by section 1 shall apply to
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vessels entering the customs territory of the United States
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on or after the 15th day after the date of the enactment
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of this Act.
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Æ
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