Exemptions from ship dues

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  • The following are exempt from ship dues prescribed by this subchapter:
    • (1) Vessels loading fuel oil for use in engines or coal from the shore or from another vessel insofar as such goods are concerned.

    • (2) Vessels, registered in the Virgin Islands, when the voyage does not go beyond the area comprising the islands of St. Thomas and St. John and the islets belonging thereto.

    • (3) Stranded vessels, and vessels which, on account of contrary winds, damage sustained at sea, or other disastrous occurrences, put into the port, entering as well as clearing insofar as regards the goods brought and re-exported in the same vessel. The parties in question, however, are bound to comply with such rules of supervision as the Collector of Customs may find necessary regarding the unloading and subsequent re-loading of the cargo, and to pay the expenses connected therewith.

    • (4) Ships of war or other government vessels, training ships even though they are not government vessels, and yachts, provided they are not used in the carrying trade.

    • (5) Deck load, provided the hold is filled with cargo on which ship dues are paid.

    • (6) Fresh water for drinking or other purposes, whether brought as ballast, part of the cargo, or as the entire cargo of the vessel.

    • (7) Vessels solely engaged in discharging coal and fuel oil at St. Thomas to be used for bunkering ships calling at the port of St. Thomas.


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