Background

U.S. Customs and Border Protection is requesting comments no later than Dec. 19 on the proposed extension without change of CBP form 226, Record of Vessel Foreign Repair or Equipment Purchase. U.S. law provides for a 50 percent duty assessed on a vessel master or owner for any repairs, purchases, or expenses incurred in a foreign country by a commercial vessel registered in the U.S. This form is used by the master or owner of a vessel to declare and file entry on equipment, repairs, parts, or materials purchased for the vessel in a foreign country.

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