19 CFR § 4.23 - Receipt of payment.

---
identifier: "/us/cfr/t19/s4.23"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 4.23 - Receipt of payment."
title_number: 19
title_name: "Customs Duties"
section_number: "4.23"
section_name: "Receipt of payment."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "4"
part_name: "VESSELS IN FOREIGN AND DOMESTIC TRADES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 19 U.S.C. 66, 1415, 1431, 1433, 1434, 1624, 2071 note; 46 U.S.C. 501, 60105."
regulatory_source: "28 FR 14596, Dec. 31, 1963, unless otherwise noted."
cfr_part: "4"
---


# 4.23 Receipt of payment.

Upon payment of regular tonnage tax, special tonnage tax, or light money, the master of the vessel shall be issued a receipt. This receipt shall constitute the official evidence of such payment and shall be presented upon each entry during the tonnage year to ensure against overpayment. In the absence of a receipt, evidence of payment may be obtained from the port director to whom the payment was made.

[USCBP-2025-0581; CBP Dec. 25-13, 90 FR 44524, Sept. 16, 2025]