,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #bcfi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #d1 #bjag,ms4    
,frankel ( ,florida 7= h]self1 ,mr4     
,yoho1 ,mr4 ,francis ,rooney ( ,florida1
 ,mr4 ,deut*1 ,mr4 ,diaz-,bal>t1 ,mr4   
,ha/+s1 ,mr4 ,de,santis1 ,mr4 ,?omas ,j4
 ,rooney ( ,florida1 & ,mr4 ,ma/7       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,t>iff ,act ( #aicj  
to provide = a def]ral ( ! paym5t ( a   
duty ^u ! sale ( c]ta9 us$ ya*ts1 & =   
o!r purposes4  #a4 ,duty ^u sale ( c]ta9
 us$ ya*ts  7a7 ,9 g5]al ,title ,,iv ( !
 ,t>iff ,act ( #aicj 7#ai ,u4,s4,c4     
#adja et seq47 is am5d$ by /rik+ section
 #dhd;b & ins]t+ ! foll[+3  #dhd;b4     
,duty ^u sale ( c]ta9 us$ ya*ts  7a7 ,9 
g5]al ,not)/&+ any o!r provision ( law1 
any us$ ya*t t has a valid cruis+ lic5se
 "u ! laws ( ! ,unit$ ,/ates may ent]1  
may be (f]$ = sale 91 & may rema9 91 !  
cu/oms t]ritory ( ! ,unit$ ,/ates )\t ! 
paym5t ( duty1 except t--  7#a7 if ! us$

 ya*t1 :ile 9 ! cu/oms t]ritory ( !     
,unit$ ,/ates1 is sold to a resid5t ( ! 
,unit$ ,/ates-- 7,a7 entry ( ! us$ ya*t 
%all be complet$ & duty %all be deposit$
 ) ,u4,s4 ,cu/oms & ,bord] ,protection  
)9 #ae days aft] ! date on :i* ! sale is
 complet$2 &  7,b7 any ya*t brok] or    
deal] involv$ 9 ! sale %all collect !   
duty & remit ! duty to ,u4,s4 ,cu/oms & 
,bord] ,protection )9 #ae days aft] !   
date on :i* ! sale is complet$2 &  7#b7 
duty on ! sale ( a ya*t describ$ 9      
p>agraph 7#a7 %all be calculat$ at !    
applicable rate provid$ "u ! ,h>moniz$  
,t>iff ,s*$ule ( ! ,unit$ ,/ates & %all 
be bas$ ^u ! value ( ! ya*t at ! "t (   
sale4  7b7 ,no po/+ ( bond ,no bond may 
be requir$ to be po/$1 ^u entry ( a us$ 
ya*t into ! cu/oms t]ritory ( ! ,unit$  
,/ates1 = ! duty o!rwise payable on !   
entry ( a us$ ya*t to :i* subsection 7a7
 applies4  7c7 ,def9ition ,z us$ 9 ?is  
section1 ! t]m us$ ya*t means a vessel t
 has be5 sold1 be=e ! vessel is br\ght  
into ! cu/oms t]ritory ( ! ,unit$       

,/ates1 by a manufactur] or deal] to a  
retail consum] & t is us$ prim>ily =    
recreation or pleasure4  7d7            
,regulations ,! ,commission] responsible
 = ,u4,s4 ,cu/oms & ,bord] ,protection  
may issue su* regulations z may be      
necess>y to c>ry out ?is section4  4    
7b7 ,relation%ip to ,h>moniz$ ,t>iff    
,s*$ule ,additional ,u4,s4 ,note #a to  
*apt] #hi ( ! ,h>moniz$ ,t>iff ,s*$ule (
 ! ,unit$ ,/ates is am5d$ by ins]t+ 1   
subject to section #dhd;b ( ! ,t>iff    
,act ( #aicj 7#ai ,u4,s4,c4 #adhd;b7    
aft] paym5t ( duty4  #b4 ,effective date
 ,! am5dm5ts made by section #a %all    
apply to vessels ent]+ ! cu/oms t]ritory
 ( ! ,unit$ ,/ates on or aft] ! #ae? day
 aft] ! date ( ! enactm5t ( ?is ,act4