| A vessel puts into the port of Kobe, Japan to
discharge cargo. While awaiting completion of the cargo operation, the vessel contracts with a local shipyard to have the hull chipped, scaled, and painted. How is the cost of this maintenance handled with the Collector of Customs? |
| A) A declaration is required and duty is involved on the total cost. |
| B) No declaration is
required since this is considered routine maintenance. |
| C) A declaration is made
and duty is charged on the materials only. |
| D) A declaration is made,
but duty is charged on the labor only. |
