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FOREIGN TRADE ZONES

69

tonnage or other equivalent taxes are not imposed on vessels of the
United States.
In addition to the regular tonnage dues, light money at the rate
of 50 cents per net ton and an alien tonnage tax of the same amount
are, with certain infrequent exceptions, imposed at each entry thereof
into the ports of the United States upon vessels of countries with
which the United States has no commercial treaty and upon vessels
not exempted by presidential proclamation, except that upon foreignowned
 vessels built in the United States the alien tonnage tax is 30
Cents per ton. An alien tonnage tax of 50 cents per ton is also
imposed upon vessels of American registry carrying one or more
foreign officers.
As indicated by the rates shown above, the tonnage tax for a
vessel of 5,000 net registered tons would ordinarily range from $100
to $500 in any one year on vessels from the countries first mentioned
and from $300 to $1,500 per year for vessels in the second classifica~
tion. Where licht dues are applicable, these amounts would be
increased by 50 cents per net registered ton for each entry and by
30 cents or 50 cents additional where alien tonnage dues are applicable.
The tonnage tax is one of the expenses against the ship which has
been eliminated at certain of the foreign free ports, notably those
of Sweden. If the free port or foreign trade zone is to be regarded
as outside the jurisdiction of all of our customs regulations, none of
the charges indicated above would apply as they are imposed upon
“entry into the ports of the United States.” If the word “port,”
as used in the Customs Regulations, be confined to ports of entry,
these charges as well as numerous other provisions of the customs
regulations will not be applicable to foreign trade zones.
The following shows the amounts paid for tonnage taxes by actual
vessels entering American ports, as shown in the publication “Dues
and Port Charges of the World”:

Vessel of 4,776 net registered tons
Vessel of 3,168 net registered tons
Vessel of 2,335 net registered tons
Vessel of 2,358 net registered tons
Vessel of 2,248 net registered tons
Vessel of 1,799 net registered tons
Vessel of 2,410 net registered tons
Vessel of 3,140 net registered tons
Vessel of 2,140 net registered tons.
Vessel of 2 440 net registered tons

Tonnage tax paid
$411. 42
287. 10
153. 24
140. 10
134. 88
107. 99
144. 60
188. 40
128. 40
113. 98
The average of the above charges is $180, which is representative
of the charges applying on the ordinary cargo vessel entering our
rts.
b Landing and delivery of cargo—No merchandise, passengers, Or
aggage may be unloaded from any vessel arriving at ports of the