Tonnage Tax Modernization

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of Homeland Security U.S. Customs and Border Protection 19 CFR Part 4 [Docket No. USCBP-2025-0581; CBP Dec. 25-13] RIN 1685-AA34 AGENCY: U.S. Customs and Border Protection, Department of Homeland Security. ACTION: Interim final rule; request for comments. 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. DATES: Effective Date: This interim final rule is effective on September 16, 2025. Comment Date: Comments must be received by November 17, 2025. ADDRESSES: Please submit comments, identified by docket number, by the following method: Federal eRulemaking Portal: https://www.regulations.gov . Follow the instructions for submitting comments via docket number USCBP-2025-0581. Instructions: All submissions received must include the agency name and docket number for this rulemaking. All comments received will be posted without change to https://www.regulations.gov , including any personal information provi…