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Welcome to the Mondaq Transport homepage, here you will find thought leadership articles, podcasts, videos and webinars providing insights covering topics such as Aviation, Marine Law, Shipping Law, Rail, Road and Cycling.
Article
DHS Extends Jones Act Waiver Again And Adds Substantial Procedural Requirements
The U.S. Department of Homeland Security has extended the Jones Act waiver through November 15, 2026, but with significant changes that dramatically narrow the scope of covered products and introduce new pre-voyage authorization requirements. Trade community members must now navigate a complex vessel availability request process involving multiple federal agencies, while the list of qualifying commodities has been reduced by two-thirds from over 600 to just 237 HTS codes.
United States Transport
HK
Holland & Knight
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Curated
Waterways, Canals, And Straits, And What Clear Passage Means To Global Trade Survival
Let’s just start by saying kudos to the author for not using the painfully obvious title of “Let’s Get Things Strait Regarding Global Trade and Their Overall Value in Flows.” In the bigger picture, there are about 200 straits worldwide, but only 18–20 of them actually matter for global trade, and 9 are considered truly critical choke points.
United States International
BG
Braumiller Law Group, PLLC
Article
IRS – Foreign Vessel Owners Face U.S. Income Tax Under The Jones Act Waiver
The IRS has issued new guidance requiring foreign vessel owners operating under the Jones Act waiver to report income from U.S. interstate voyages as domestic source income subject to federal taxation. This marks a significant departure from the typical treatment of international shipping income, which often benefits from exclusions and treaty exemptions, and creates unexpected tax obligations for foreign corporations that have been transporting cargo between U.S. ports under the historic waiver.
United States Tax
WT
Winston Taylor
Article
DHS Extends Jones Act Waiver Again And Adds Substantial Procedural Requirements
The U.S. Department of Homeland Security has extended the Jones Act waiver through November 15, 2026, but with significant changes that dramatically narrow the scope of covered products and introduce new pre-voyage authorization requirements. Trade community members must now navigate a complex vessel availability request process involving multiple federal agencies, while the list of qualifying commodities has been reduced by two-thirds from over 600 to just 237 HTS codes.
United States Transport
HK
Holland & Knight
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T Minus 1 (Episode 7) (Video)
WR
Wiley Rein