Title 19 › CHAPTER 4 — TARIFF ACT OF 1930 › SUBTITLE III — ADMINISTRATIVE PROVISIONS › Part V — Enforcement Provisions › § 1588
If goods are loaded in a U.S. port onto a ship owned wholly or partly by someone from another country, and those goods are taken to a foreign port to be reloaded and then sent to a different U.S. port to dodge rules about moving cargo between U.S. ports on foreign ships, the goods will be seized and lost to the United States. The vessel must also pay a tonnage duty of 50 cents per net ton.
Full Legal Text
Customs Duties, Source: USLM XML via OLRC
Reference
Citation
19 U.S.C. § 1588
Title 19, Customs Duties
Last Updated
Aug 21, 2026
Release point: 119-102