Sec. 3. Establishment of Maritime Goods Movement User Fee
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/bill/113/s/1509/is/section-3A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except as otherwise provided in this section, there is imposed a Maritime Goods Movement User Fee on all commercial cargo— unloaded from or loaded on a commercial vessel at a port; or that enters the United States at a point of entry. The Maritime Goods Movement User Fee shall be imposed on commercial cargo under paragraph
(1)beginning on October 1 of the first fiscal year beginning after the date of the enactment of this Act. The amount of the Maritime Goods Movement User Fee shall be an amount equal to 0.125 percent of the value of the commercial cargo. The Maritime Goods Movement User Fee shall be collected by U.S. Customs and Border Protection. The Maritime Goods Movement User Fee shall be imposed on commercial cargo at the time— the commercial cargo is unloaded from or loaded on a commercial vessel at a port in the United States; or the commercial cargo enters the United States at a point of entry. No Maritime Goods Movement User Fee shall be imposed under this section on any export of the United States. No Maritime Goods Movement User Fee shall be imposed under this section with respect to the loading or unloading of any cargo on or from a vessel if any fuel of such vessel has been (or will be) subject to the tax imposed by section 4042 of the Internal Revenue Code of 1986 (relating to tax on fuels used in commercial transportation on inland waterways). No Maritime Goods Movement User Fee shall be imposed on— cargo loaded on a vessel in a port in the United States mainland for transportation to Alaska, Hawaii, or any possession of the United States for ultimate use or consumption in Alaska, Hawaii, or any possession of the United States; cargo loaded on a vessel in Alaska, Hawaii, or any possession of the United States for transportation to the United States mainland, Alaska, Hawaii, or such a possession for ultimate use or consumption in the United States mainland, Alaska, Hawaii, or such a possession; the unloading of cargo described in subparagraph
(A)or
(B)in Alaska, Hawaii, or any possession of the United States, or in the United States mainland, respectively; or cargo loaded on a vessel in Alaska, Hawaii, or a possession of the United States and unloaded in the State or possession in which loaded, or passengers transported on United States flag vessels operating solely within the State waters of Alaska or Hawaii and adjacent international waters. For purposes of this subsection, the term cargo does not include crude oil with respect to Alaska. For purposes of this section, the term United States mainland means the continental United States (not including Alaska). Except as provided by regulations: The Maritime Goods Movement User Fee shall be imposed on the same commercial cargo only 1 time. Under regulations, no Maritime Goods Movement User Fee shall be imposed on the mere movement of commercial cargo within a port. Only 1 Maritime Goods Movement User Fee shall be imposed on cargo (moving under a single bill of lading) which is unloaded from one vessel and loaded onto another vessel at any port in the United States for relay to or from any port in Alaska, Hawaii, or any possession of the United States. For purposes of this paragraph, the term cargo does not include any item not treated as cargo under subsection (g)(2). No Maritime Goods Movement User Fee shall be imposed on the United States or any agency or instrumentality thereof. No Maritime Goods Movement User Fee shall be imposed on any nonprofit organization or cooperative for cargo which is owned or financed by such nonprofit organization or cooperative and which is certified by the U.S. Customs and Border Protection as intended for use in humanitarian or development assistance overseas. No fee may be collected under this section except to the extent that the expenditure of the fee to pay the costs of activities and services for which the fee is imposed is provided for in advance in an appropriations Act. Notwithstanding section 3302 of title 31, United States Code, any fee collected under this section— shall be credited as offsetting collections to the accounts that finance the activities and services detailed in section 4; shall be available for expenditure only to pay the costs of activities and services detailed in section 4; and shall remain available until expended.