,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bbci  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #aj1 #bjai,ms4 
,frankel 7= h]self & ,mr4 ,yoho7        
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$ vessels1 & = 
o!r purposes4  #a4 ,duty ^u sale ( c]ta9
 us$ vessels  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$ vessels  7a7  
,9 g5]al ,not)/&+ any o!r provision (   
law1 any us$ vessel 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$ vessel1 :ile 9 ! cu/oms t]ritory 
( ! ,unit$ ,/ates1 is sold to a resid5t 
( ! ,unit$ ,/ates--  7,a7 entry ( ! us$ 
vessel %all be complet$ & duty %all be  

deposit$ ) ,u4,s4 ,cu/oms & ,bord]      
,protection )9 #ae days aft] ! date on  
:i* ! sale is complet$2 &  7,b7 any     
bond$ 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$2 &  7#b7 duty on ! sale ( a    
vessel describ$ 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 ( !   
vessel at ! "t ( sale4  7b7 ,no po/+ (  
bond ,no bond may be requir$ to be po/$1
 ^u entry ( a us$ vessel into ! cu/oms  
t]ritory ( ! ,unit$ ,/ates1 = ! duty    
o!rwise payable on ! entry ( a us$      
vessel to :i* subsection 7a7 applies4   
7c7 ,def9ition ,z us$ 9 ?is section1 !  
t]m us$ vessel 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