Cambell & Gardiner Inc. Licensed Customs Brokers

UPDATED: 5/7/05

TONNAGE TAX

MARCH 13, 2003

The U.S. Congress has failed to make any amendment to the tonnage tax rates that were in effect under 46 U.S.C. App. 121 through the end of the 2002 fiscal year. Therefore, Customs will be reverting back to the tonnage schedule prior to that legislation.

Until further legislation is passed, the following tonnage taxes will be due:

Arrival from North America, Central American & the Caribbean will go from 9 cents per ton down to 2 cents per ton.

Arrivals from other ports will go from 27 cents per ton down to 6 cents per ton.

Carriers will be entitled to a refund for all tonnage tax paid, since October 1, 2002.

If you would like assistance in perparing a protest, pleasse contact our office.