CBP generally appraises vessels using the transaction value of the sale, but charter-purchase structures may require analysis under alternative valuation methods (deductive or computed value) if the charter payments complicate identification of a bona fide sale price. Importers should obtain a binding ruling or consult a licensed customs broker experienced in vessel entries before finalizing the transaction structure.

Tankers are not currently subject to widely publicized antidumping or countervailing duty orders in the US, but importers should verify the current status of any Section 232 or other trade-remedy investigations that could affect steel-intensive products, as vessel hulls are a major steel consumer. Always confirm with CBP or a trade attorney at the time of entry.