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 no duty is involved.
B
You need NOT declare the cost of labor, since this is considered ship's personnel work.
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.
E