# Addition of Brazil to the List of Nations Entitled to Reciprocal Exemption from the Payment of Special Tonnage Taxes
> **CBP** · Final rule. · Published 1999-03-31 · Effective 1999-03-31 · 64 FR 15301
## Document
- **Document number:** 99-7916
- **Category:** customs-cbp
- **Sub-agency:** CBP
- **Federal Register citation:** 64 FR 15301
- **CFR reference:** 19 CFR 4
- **Publication date:** 1999-03-31
- **Effective date:** 1999-03-31
- **Treasury docket:** T.D. 99-32
## Abstract

This document amends the Customs Regulations to include Brazil in the list of nations whose vessels are entitled to reciprocal exemption from the payment of special tonnage taxes and light money. Brazil was recently removed from the list because the Department of State had informed Customs that Brazil had implemented a law discriminating against U.S. vessels in its preferential tax treatment of cargoes carried on certain specially-registered Brazilian vessels. However, the Department of State now informs Customs that recent actions by the Brazilian government have effectively eliminated this discriminatory tax treatment; thus, Brazil now qualifies for the exemption. Accordingly, Customs is restoring the exemption privileges to vessels of Brazil.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/03/31/99-7916/addition-of-brazil-to-the-list-of-nations-entitled-to-reciprocal-exemption-from-the-payment-of)
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