You are Master of a U.S. flag vessel which was dry docked for bottom cleaning in Rotterdam, Netherlands. Upon return to a U.S. port, you must __________.

Correct Answer: Option C — file a customs' form for duty on this repair

Under 19 U.S.C. § 1466, repairs made to U.S.-flagged vessels in foreign ports are subject to a 50% ad valorem duty. The Master is legally obligated to declare these repairs to U.S. Customs upon arrival, and failure to do so can result in significant penalties and seizure of the vessel.