Complete

Rule is in effect

Effective as of September 16, 2025

  1. Published Sep 16, 2025
  2. Comments open Closes Nov 17, 2025
  3. In effect Sep 16, 2025
  4. Comments closed Nov 17, 2025
Final Rule In effect General

Tonnage Tax Modernization

Agency: Homeland Security Department

Document #: 2025-17826

Published: September 16, 2025

Comments close: November 17, 2025

Effective: September 16, 2025

Docket: Docket No. USCBP-2025-0581

Summary

This interim final rule amends U.S. Customs and Border Protection (CBP) regulations so that a tonnage year, for purposes of calculating tonnage taxes for a vessel, is aligned with the fiscal year of the Federal Government. Currently, CBP calculates a unique tonnage year for each vessel, starting when the vessel first enters the United States. This rule also permits CBP to issue a single electronic receipt for the payment of tonnage taxes and light money. This rule simplifies the tonnage tax process, decreases the number of errors in assessing tonnage taxes, and simplifies the tracking of tonnage tax payments.

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