§ 4462. Definitions and special rules
(a)
Definitions
For purposes of this subchapter—
(2)
Port
(A)
In general
The term “port” means any channel or harbor (or component thereof) in the United States, which—
(3)
Commercial cargo
(4)
Commercial vessel
(b)
Special rule for Alaska, Hawaii, and possessions
(1)
In general
(A)
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,
(B)
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,
(c)
Coordination of tax where transportation subject to tax imposed by section
4042
No tax shall be imposed under this subchapter 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 (relating to tax on fuel used in commercial transportation on inland waterways).
(e)
Exemption for United States
No tax shall be imposed under this subchapter on the United States or any agency or instrumentality thereof.
(f)
Extension of provisions of law applicable to customs duty
(1)
In general
Except to the extent otherwise provided in regulations, all administrative and enforcement provisions of customs laws and regulations shall apply in respect of the tax imposed by this subchapter (and in respect of persons liable therefor) as if such tax were a customs duty. For purposes of the preceding sentence, any penalty expressed in terms of a relationship to the amount of the duty shall be treated as not less than the amount which bears a similar relationship to the value of the cargo.
(g)
Special rules
Except as provided by regulations—
(3)
Relay cargo
Only 1 tax shall be imposed under section
4461
(a) 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 (b)(2).
(h)
Exemption for humanitarian and development assistance cargos
No tax shall be imposed under this subchapter 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 United States Customs Service as intended for use in humanitarian or development assistance overseas.
(i)
Regulations
The Secretary may prescribe such additional regulations as may be necessary to carry out the purposes of this subchapter including, but not limited to, regulations—
(1)
providing for the manner and method of payment and collection of the tax imposed by this subchapter,