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CustomsForms.org | U.S. Customs Form: CBP Form 226 – Record of Vessel Foreign Repair or Equipment Purchase

U.S. Customs Form: CBP Form 226 – Record of Vessel Foreign Repair or Equipment Purchase

U.S. Customs and Border Protection Form 226 is used to record imports of equipment used to repair a vessel. Customs does not require duties on imports of vessels themselves (it would be kind of silly since the ship is going to sail out soon after it comes in), they also have an exception for imports of equipment used to repair the vessels.  It would be foolish to charge a duty on this equipment when the equipment could just as easily have been installed on the ship while it was abroad.  In that case, a duty would prevent American workers from having the chance to do the repair work!

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