Cruise Lines Win Partial Victory on HMT

Thursday, August 08, 2002
The U.S. Court of International Trade ruled that the value of a cruise fare for purposes of the Harbor Maintenance Tax (HMT) only includes the fair market value of the shipboard services. In the instant case, the Customs Service had assessed the HMT based on the full price paid by individual passengers. That full price included such things as airfare, travel agent commissions, port taxes, and Customs/INS fees. The court ruled that such inclusion was inconsistent with the HMT statute. Carnival Cruise Lines, Inc. v. United States Source: HK Law

Maritime Today


The Maritime Industry's original and most viewed E-News Service

Maritime Reporter April 2016 Digital Edition
FREE Maritime Reporter Subscription
Latest Maritime News    rss feeds

Legal

DNS Appoints Esson, Chief Executive

Decom North Sea (DNS), the representative body for the offshore decommissioning industry, which promotes and facilitates collaboration and cost reduction, today appointed a new chief executive.

Blacklisted Tanker Returns to Libya's Zawiya Port

A tanker that Libya's rival eastern government had been using to try to export oil in defiance of the Western-backed administration in Tripoli returned to the country on Saturday,

Lerwick Harbor sees Seasonal Boost

The opening of the offshore season in northern waters has seen specialist oil industry vessels return to Lerwick Harbor during April to support subsea development projects.

Casualties

Italian Ship Rescues 26 Migrants off Libya

An Italian merchant ship rescued 26 migrants off the coast of Libya in rough seas and others were feared missing, the Coast Guard said on Saturday. The Coast

Disabled Fishing Vessel Towed to Maine

The 60-foot fishing boat Paulo Marc was towed by the crew of U.S. Coast Guard Cutter Moray after the fishing vessel became disabled Wednesday about 90 miles east of Portland, Maine.

Fishing Crew Missing off Wales

The U.K. Coastguard is searching for the crew of a sunken fishing vessel near St David’s Head, Pembrokeshire.   The Coastguard said it received a 999 call from

 
 
Maritime Contracts Maritime Security Maritime Standards Naval Architecture Offshore Oil Pipelines Pod Propulsion Port Authority Ship Simulators Shipbuilding / Vessel Construction
rss | archive | history | articles | privacy | contributors | top maritime news | about us | copyright | maritime magazines
maritime security news | shipbuilding news | maritime industry | shipping news | maritime reporting | workboats news | ship design | maritime business

Time taken: 0.1858 sec (5 req/sec)