--- kind: "section" citation: "19 C.F.R. § 4.21" title: "19" number: "4.21" heading: "Exemptions from tonnage taxes." url: "https://uscodex.org/cfr/19/4.21" --- # §4.21. Exemptions from tonnage taxes. - (a) Tonnage taxes and light money shall be suspended in whole or in part whenever the President by proclamation shall so direct. - (b) The following vessels, or vessels arriving in the circumstances as defined below, shall be exempt from tonnage tax and light money: - (1) It comes into port for bunkers (including water), sea stores, or ship's stores; transacts no other business in the port; and departs within 24 hours after its arrival. - (2) **It arrives in distress, even though required to enter.** - (3) It is brought into port by orders of United States naval authorities and transacts no business while in port other than the taking on of bunkers, sea stores, or ship's stores. - (4) It is a vessel of war or other vessel which is owned by, or under the complete control and management of the United States or the government of a foreign country, and which is not carrying passengers or merchandise in trade or, if in ballast, which is not arriving from a foreign port during the usual course of its employment as a vessel engaged in trade. - (5) **It is a yacht or other pleasure vessel not carrying passengers or merchandise in trade.** - (6) **It is engaged exclusively in scientific activities.** - (7) **It is engaged exclusively in laying or repairing cables.** - (8) It is engaged in whaling or other fisheries, even though it may have entered a foreign port for fuel or supplies, if it did not carry passengers or merchandise in trade. - (9) It is a passenger vessel making three trips or more a week between a port of the United States and a foreign port. - (10) **It is used exclusively as a ferry boat, including a car ferry.** - (11) It enters otherwise than by sea from a foreign port at which tonnage or lighthouse duties or equivalent taxes are not imposed on vessels of the United States (applicable only where the vessel arrives from a port in the province of Ontario, Canada). - (12) It is a coastwise-qualified vessel solely engaged in the coastwise trade (although arriving from a foreign port or place, it is engaged in the transportation of merchandise or passengers, or the towing of a vessel other than a vessel in distress, between points in the U.S. via a foreign point) (see §§ [4.80](/cfr/19/4.80.md), [4.80a](/cfr/19/4.80a.md), [4.80b](/cfr/19/4.80b.md), and [4.92](/cfr/19/4.92.md)). - (13) It is a vessel entering directly from the Virgin Islands (U.S.), American Samoa, the islands of Guam, Wake, Midway, Canton, or Kingman Reef, or Guantanamo Bay Naval Station. - (14) It is a vessel making regular daily trips between any port of the United States and any port in Canada wholly upon interior waters not navigable to the ocean, except that such a vessel shall pay tonnage taxes upon her first arrival in each calendar year. - (15) It is a vessel arriving at a port in the United States which, while proceeding between ports in the United States, touched at a foreign port under circumstances which would have exempted it from making entry under [section 441(4)](/cfr/19/441.md?p=4), Tariff Act of 1930, as amended ([19 U.S.C. 1441(4)](/usc/19/1441.md?p=4)), had it touched at a United States port. ## Notes ### Amendments [28 FR 14596, Dec. 31, 1963, as amended by T.D. 72-264, 37 FR 20317, Sept. 29, 1972; T.D. 75-110, 40 FR 21027, May 15, 1975; T.D. 75-206, 40 FR 34586, Aug. 18, 1975; T.D. 79-276, 44 FR 61956, Oct. 29, 1979; T.D. 83-214, 48 FR 46512, Oct. 13, 1983; T.D. 93-12, 58 FR 13197, Mar. 10, 1993; CBP Dec. 12-21, 77 FR 73308, Dec. 10, 2012] ### Authority Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1415, 1431, 1433, 1434, 1624, 2071 note; 46 U.S.C. 501, 60105. Section 4.1 also issued under 19 U.S.C. 1581(a); 46 U.S.C. 60101; 46 U.S.C. 70105. Section 4.2 also issued under 19 U.S.C. 1441, 1486; Section 4.3 also issued under 19 U.S.C. 288, 1441; Section 4.3a also issued under 19 U.S.C. 1433, 1436; Section 4.5 also issued under 19 U.S.C. 1441; Section 4.7 also issued under 19 U.S.C. 1581(a); Section 4.7a also issued under 19 U.S.C. 1498, 1584; Section 4.7b also issued under 8 U.S.C. 1101, 1221; Sections 4.7c and 4.7d also issued under 6 U.S.C. 943. Section 4.8 also issued under 19 U.S.C. 1448, 1486; Section 4.9 also issued under 42 U.S.C. 269; Section 4.10 also issued under 19 U.S.C. 1448, 1451; Section 4.12 also issued under 19 U.S.C. 1584; Section 4.14 also issued under 19 U.S.C. 1466, 1498; 31 U.S.C. 9701. Section 4.20 also issued under 46 U.S.C. 2107(b), 8103, 14306, 14502, 14511-14513, 14701, 14702, 60301-60306, 60312; Section 4.21 also issued under 19 U.S.C. 1441; 46 U.S.C. 60301-60310, 60312; Section 4.22 also issued under 46 U.S.C. 60301, 60302, 60303, 60304, 60305, 60306, 60312, 60503; Section 4.24 also issued under 46 U.S.C. 2108; Section 4.30 also issued under 19 U.S.C. 288, 1446, 1448, 1450-1454, 1490; Section 4.31 also issued under 19 U.S.C. 1453, 1586; Section 4.32 also issued under 19 U.S.C. 1449; Section 4.35 also issued under 19 U.S.C. 1447; Section 4.36 also issued under 19 U.S.C. 1431, 1457, 1458; 46 U.S.C. 60107; Section 4.37 also issued under 19 U.S.C. 1448, 1457, 1490; Section 4.38 also issued under 19 U.S.C. 1448, 1505; Section 4.39 also issued under 19 U.S.C. 1446; Section 4.40 also issued under 19 U.S.C. 1446; Section 4.50 also issued under 19 U.S.C. 1431; 46 U.S.C. 3502; Section 4.51 also issued under 19 U.S.C. 1433; Section 4.52 also issued under 19 U.S.C. 1433; Section 4.61 also issued under 46 U.S.C. 12101, 12120, 12132, 55102, 55105-55108, 55110, 55115-55117, 55119; Section 4.64 also issued under 8 U.S.C. 1221; Section 4.65a also issued under 46 U.S.C. 5101-5102, 5106-5109, 5112-5114, 5116; Section 4.66 also issued under 46 U.S.C. 60105; Section 4.66a also issued under 33 U.S.C. 1321; 46 U.S.C. 60105; Section 4.66b also issued under 33 U.S.C. 407, 1321; Section 4.68 also issued under 46 U.S.C. 44101-44106; Section 4.69 also issued under 46 U.S.C. 10301, 10302, 10314, and 10315. Section 4.74 also issued under 46 U.S.C. 60105; Section 4.75 also issued under 46 U.S.C. 60105; Sections 4.80, 4.80a, and 4.80b also issued under 19 U.S.C. 1706a; 28 U.S.C. 2461 note; 46 U.S.C. 12112, 12117, 12118, 50501-55106, 55107, 55108, 55110, 55114, 55115, 55116, 55117, 55119, 56101, 55121, 56101, 57109; Pub. L. 108-7, Division B, Title II,§ 211; Section 4.81 also issued under 19 U.S.C. 1442, 1486; 46 U.S.C. 12101, 12120, 12132, 55102, 55105-55108, 55110, 55114-55117, 55119; Section 4.81a also issued under 46 U.S.C. 12101, 12120, 12132, 55102, 55105-55108, 55110, 55114-55117, 55119; Section 4.82 also issued under 19 U.S.C. 293, 294; 46 U.S.C. 60308; Section 4.83 also issued under 46 U.S.C. 60105, 60308; Section 4.84 also issued under 46 U.S.C. 12118; Section 4.85 also issued under 19 U.S.C. 1442, 1623; Section 4.86 also issued under 19 U.S.C. 1442; Section 4.88 also issued under 19 U.S.C. 1442, 1622, 1623; Section 4.92 also issued under 28 U.S.C. 2461 note; 46 U.S.C. 55111; Section 4.93 also issued under 19 U.S.C. 1322(a); 46 U.S.C. 12101, 12120, 12132, 55102, 55105-55108, 55110, 55114-55117, 55119; Section 4.94 also issued under 19 U.S.C. 1441; 46 U.S.C. 60504; Section 4.94a also issued under 19 U.S.C. 1484b; Section 4.96 also issued under 46 U.S.C. 12101(a)(1), 12108, 55114; Section 4.98 also issued under 31 U.S.C. 9701; Section 4.100 also issued under 19 U.S.C. 1706. ### Source Source: 28 FR 14596, Dec. 31, 1963, unless otherwise noted. ### Amendments [28 FR 14596, Dec. 31, 1963, as amended by T.D. 72-264, 37 FR 20317, Sept. 29, 1972; T.D. 75-110, 40 FR 21027, May 15, 1975; T.D. 75-206, 40 FR 34586, Aug. 18, 1975; T.D. 79-276, 44 FR 61956, Oct. 29, 1979; T.D. 83-214, 48 FR 46512, Oct. 13, 1983; T.D. 93-12, 58 FR 13197, Mar. 10, 1993; CBP Dec. 12-21, 77 FR 73308, Dec. 10, 2012]