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Code · CFR · Title 19 — Customs Duties · Part 4 — Vessels in Foreign and Domestic Trades · § 4.23

§ 4.23. Receipt of payment.

79 words·~1 min read·/us/cfr/t19/s§ 4.23·

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Upon payment of regular tonnage tax, special tonnage tax, or light money, the master of the vessel shall be issued a receipt. This receipt shall constitute the official evidence of such payment and shall be presented upon each entry during the tonnage year to ensure against overpayment. In the absence of a receipt, evidence of payment may be obtained from the port director to whom the payment was made. \[USCBP-2025-0581; CBP Dec. 25-13, 90 FR 44524, Sept. 16, 2025\]
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§ 4.23
Receipt of payment.
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