U.S. Customs Form: CBP Form 1300 – Vessel Entrance or Clearance Statement

U.S. Customs and Border Protection Form 1300 is used to declare the entrance of a vessel into the Customs Territory of the United States.  Under the 19 CFR, the body of law that governs U.S. Customs, vessels and other items used for transporting cargo are not subject to any tariffs. That is, if a ship carries a load of goods into the United States (or even if it arrives empty), the ship itself is not subject to any duties, only the cargo it carries will be taxed.  However, vessel operators are required to fill out CBP Form 1300 each time their vessel enters the country.