| A vessel puts into the port of Kobe, Japan, to discharge cargo. The vessel contracts a local shipyard to have the hull chipped and scaled. If the vessel provides the primer and paint, which statement is TRUE? |
| A) You need NOT declare the cost of labor, since this is considered ship's personnel work. |
| B) You need NOT declare the cost of labor, since no duty is involved. |
| C) You MUST declare the cost of labor and pay duty. |
| D) You MUST declare the cost of labor, but no duty is charged since labor is involved. |
