(a) General rule
There is hereby imposed a tax on any port use.
(b) Amount of tax
The amount of the tax imposed by subsection (a) on any port use shall be an amount equal to 0.125 percent of the value of the commercial cargo involved.
(c) Liability and time of imposition of tax
The tax imposed by subsection (a) shall be paid by—
(A) in the case of cargo entering the United States, the importer, or
(B) in any other case, the shipper.
(2) Time of imposition
Except as provided by regulations, the tax imposed by subsection (a) shall be imposed at the time of unloading.
(Added Pub. L. 99–662, title XIV, §1402(a), Nov. 17, 1986, 100 Stat. 4266; amended Pub. L. 101–508, title XI, §11214(a), Nov. 5, 1990, 104 Stat. 1388–436; Pub. L. 109–59, title XI, §11116(b), Aug. 10, 2005, 119 Stat. 19 .)
For prior section 4461, see Prior Provisions note set out preceding section 4471 of this title.
2005—Subsec. (c)(1). Pub. L. 109–59, §11116(b)(1), inserted “or” at end of subpar. (A), redesignated subpar. (C) as (B), and struck out former subpar. (B) which read as follows: “in the case of cargo to be exported from the United States, the exporter, or”.
Subsec. (c)(2). Pub. L. 109–59, §11116(b)(2), substituted “imposed” for “imposed—
“(A) in the case of cargo to be exported from the United States, at the time of loading, and
“(B) in any other case,”.
1990—Subsec. (b). Pub. L. 101–508 substituted “0.125 percent” for “0.04 percent”.
Effective Date of 2005 Amendment
Pub. L. 109–59, title XI, §11116(c), Aug. 10, 2005, 119 Stat. 19 , provided that: “The amendments made by this section [amending this section and section 4462 of this title] shall take effect before, on, and after the date of the enactment of this Act [Aug. 10, 2005].”
Effective Date of 1990 Amendment
Section 11214(b) of Pub. L. 101–508 provided that: “The amendment made by subsection (a) [amending this section] shall take effect on January 1, 1991.”
Section 1402(c) of Pub. L. 99–662 provided that: “The amendments made by this section [enacting this section and section 4462 of this title] shall take effect on April 1, 1987.”
Authorization of Appropriations
Section 1403(b) of Pub. L. 99–662, authorized to be appropriated to Department of the Treasury (from fees collected under section 58c(9), (10) of Title 19, Customs Duties) such sums as necessary to pay all expenses of administration incurred by such Department in administering this subchapter for periods to which such fees apply, prior to repeal by Pub. L. 103–182, title VI, §690(c)(8), Dec. 8, 1993, 107 Stat. 2223.
Study of Cargo Diversion
Section 1407 of Pub. L. 99–662, as amended by Pub. L. 100–647, title II, §2002(c), Nov. 10, 1988, 102 Stat. 3597, provided that: