Emergency Amendments to the Marine Mammal Protection Act

Emergency Amendments to the Marine Mammal Protection Act of 1972 - Amends the Marine Mammal Protection Act of 1972 to declare that a duty of due care should be imposed on the tuna fishing industry in connection with purse-seine tuna fishing in order to reduce porpoise mortality to insignificant levels while still allowing for accidental porpoise mortality. Revises the definition of "take" under the Act to mean to kill or attempt to kill any marine mammal in the case of purse-seine netting of porpoises for the purpose of tuna fishing.

Requires the Secretary of the Interior or the Secretary of the Department in which the National Oceanic and Atmospheric Administration is operating to achieve the purposes of the Act by establishing progressively lower quotas for the incidental taking of certain species and populations of marine mammals.

Requires the Secretary of the Treasury to ban the importation of commercial fish and fish products from any foreign country having jurisdiction over fishing vessels which cause the incidental killing of or serious injury to marine mammals in excess of standards set by this Act.

Authorizes the Secretary of the Interior or the Secretary of the Department in which the National Oceanic and Atmospheric Administration is operating to issue permits for the taking of the eastern stock of spinner dolphin incidental to commercial fishing for yellowfin tuna.

Restricts the transfer or repair of any commercial fishing vessel operated pursuant to a permit under this Act authorizing the taking of marine mammals incidental to commercial purse seine fishing for yellowfin tuna to any person for operation under the jurisdiction of a foreign country.

Authorizes the Secretary to deny permits under the Act, and to modify, suspend, or revoke any permit, if the Secretary finds, on the basis of observer reports, that the permittee has not exercised due care in complying with the conditions of the Act with respect to reducing the incidental killing of marine mammals.

Establishes the basis upon which fees for permits shall be calculated.