Customs Service: Administration of Tariff on Foreign Repairs to United States Flag Vessels

Pursuant to a congressional request, GAO reviewed the U.S. Customs Service's administration of the 50-percent tariff on the cost of repairs to U.S.-flag vessels in foreign shipyards, focusing on: (1) how much revenue the tariff has raised in recent years; (2) how Customs interpretations of legislative and court exemptions have affected the scope and application of the tariff; (3) vessel operator compliance with the tariff; and (4) Customs' efforts to improve its tariff management.