Citgo Petroleum Corp. v. United States

OPINION

RESTANI, Judge.

This matter challenging the imposition of the Harbor Maintenance Tax (“HMT”) upon aircraft fuel withdrawn from a bonded warehouse for use in international flight is before the court on Cross Motions for Summary Judgment, pursuant to USCIT Rule 56. The court finds that the fuel cargo at issue is exempt from the tax.

FACTS

Plaintiff, Citgo Petroleum Corporation, is a domestic corporation that imports jet turbine fuel for sale to foreign and domestic airlines engaged in international traffic from, to and through airports in the United States. Pl.’s Statement of Undisputed…