---
kind: "section"
citation: "46 U.S.C. § 60308"
title: "46"
title_heading: "Shipping"
number: "60308"
heading: "Vessels engaged in Great Lakes trade"
release: "119-102"
url: "https://uscodex.org/usc/46/60308"
units:
  - "Subtitle VI — Clearance, Tonnage Taxes, and Duties"
  - "Chapter 603 — Tonnage Taxes and Light Money"
---

# §60308. Vessels engaged in Great Lakes trade


A [documented vessel](/usc/46/106.md) with a registry endorsement, engaged in [foreign trade](/usc/46/109.md?p=a) on the Great Lakes or their tributary or connecting waters in trade with Canada, does not become subject to tonnage taxes or light money because of that trade.


## Source credit

(Pub. L. 109–304, § 9(b), Oct. 6, 2006, 120 Stat. 1679.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 60308 | 46 App.:123. | R.S. § 2793; Sept. 25, 1941, ch. 423, 55 Stat. 733; Pub. L. 103–182, title VI, § 686(a)(1), Dec. 8, 1993, 107 Stat. 2220; Pub. L. 104–324, title XI, § 1115(b)(4), Oct. 19, 1996, 110 Stat. 3972. |

The words “or light money” are added for clarity and consistency. See 19 C.F.R. § 4.21 (2003).

The statutory source for this section, R.S. § 2793, is amended by section 13(a) of this bill. See the explanation in this report for that amendment.