Vessel repair; application; insufficient Vessel: OMI CHAMPION V-340 Vessel Repair Entry No. C14-0019821-9 Date of Arrival: February 16, 1990 Port of Arrival: Norfolk, Virginia

HQ 111125 October 23, 1990 VES-13-18-CO:R:P:C 111125 KVS CATEGORY: Carriers Deputy Assistant Regional Commissioner Commercial Operations Division 423 Canal Street New Orleans, LA 90130-2341 RE: Vessel repair; application; insufficient Vessel: OMI CHAMPION V-340 Vessel Repair Entry No. C14-0019821-9 Date of Arrival: February 16, 1990 Port of Arrival: Norfolk, Virginia Dear Sir: This is in response to your memorandum of June 15, 1990, which forwards for our consideration an application for relief from vessel repair duties filed in connection with the OMI CHAMPION, vessel repair entry no. C14-0019821-9. Our findings are set forth below. FACTS: The CHAMPION, an American-flag vessel, underwent foreign shipyard operations at Singapore from February 2, 1989 until April 8, 1989, at Dubai from April 18, 1989 until April 22, 1989, and at Singapore on October 20, 1989. The vessel arrived in the United States at Norfolk, Virginia, on February 16, 1990 and made timely entry. The application for relief currently under consideration was timely filed February 21, 1990. Although the application appeared to be substantively complete in documentary submission, several deficiencies were noted with regard to other matters. In a letter dated March 15, 1990, the New Orleans Vessel Repair Liquidation Unit notified the applicant of these deficiencies and advised the applicant to cure them before the end of the 60- day period in which to file an application. No response was received. ISSUE: Whether an application for relief from vessel repair duties which does not comply with the requirements delineated in the Customs Regulations may be considered by Customs on its merits. - 2 - LAW AND ANALYSIS: Title 19, United States Code, section 1466(a) provides, in pertinent part, for payment of duty in the amount of 50 percent ad valorem on the cost of foreign repairs to vessels engaged, intended to engage, or documented under the laws of the United States to engage in the foreign or coastwise trade. The Customs Regulations contain specific procedural and content requirements regarding the filing of an application for relief from vessel repair duties. Section 4.14(d)(1)(i), Customs Regulations (19 CFR 4.14(d)(1)(i)), in addressing requirements relating to the form and content of an application states: If an application for relief is filed by a corporation, it shall be signed by an authorized corporate officer. Furthermore, section 4.14(d)(1)(iv), Customs Regulations (19 CFR 4.14(d)(1)(iv), in addressing requirements relating to the submission of documentary evidence states: All documents submitted in support of an application must be certified by the master or owner of the vessel to be originals or copies of originals. If a vessel is owned or operated by a corporation, the master or an authorized corporate officer shall certify the documents. In case currently before us, notwithstanding compliance with regulations regarding substantive document submission, the application submitted is remiss in its compliance with the regulations set forth above. The application was signed not by an authorized corporate officer, but by a member of the engineering department of the corporate owner with unknown authority to execute documents, and no certification as to the authenticity of the submitted documents has been provided. The record indicates that the applicant was notified of these deficiencies and given an opportunity to cure, which the applicant, failed to do. In the absence of compliance the application for relief will not be considered by Customs on the merits. Accordingly, the application for relief is denied in full. - 3 - HOLDING: An application for relief from vessel repair duties which does not substantively comply with the requirements delineated in the Customs Regulations, particularly following appropriate guidance from Customs officers, may not be considered by Customs on the merits. Sincerely, B. James Fritz Chief Carrier Rulings Branch