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Code · U.S. Code · Title 19 - CUSTOMS DUTIES · CHAPTER 4— TARIFF ACT OF 1930 · Part I— Miscellaneous · § 1317

§ 1317. Tobacco products; supplies for certain vessels and aircraft

472 words·~2 min read·/usc/title-19/section-1317

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Exportation of tobacco products The shipment or delivery of manufactured tobacco, snuff, cigars, or cigarettes, for consumption beyond the jurisdiction of the internal-revenue laws of the United States, as defined by section 2197(a) of title 26, shall be deemed exportation within the meaning of the customs and internal-revenue laws applicable to the exportation of such articles without payment of duty or internal-revenue tax.
(b)Exportation of supplies for certain vessels and aircraft The shipment or delivery of any merchandise for use as supplies (including equipment) upon, or in the maintenance or repair of any vessel or aircraft described in subdivision
(2)or
(3)of section 1309(a) of this title, or for use as ground equipment for any such aircraft, shall be deemed an exportation within the meaning of the customs and internal-revenue laws applicable to the exportation of such merchandise without the payment of duty or internal-revenue tax. With respect to merchandise for use as ground equipment, such shipment or delivery shall not be deemed an exportation within the meaning of the internal-revenue laws relating to taxes other than those imposed upon or by reason of importation.
(June 17, 1930, ch. 497, title III, § 317, 46 Stat. 696; June 25, 1938, ch. 679, § 5(b), 52 Stat. 1081; Aug. 8, 1953, ch. 397, § 11(b), 67 Stat. 514.)
Connections10 cite this · traces to 5
8 references not yet in our index
  • section 2197(a) of title 26
  • June 17, 1930, ch. 497
  • 46 Stat. 696
  • June 25, 1938, ch. 679, § 5(b)
  • 52 Stat. 1081
  • Aug. 8, 1953, ch. 397, § 11(b)
  • 67 Stat. 514
  • Section 2197(a) of title 26
Citation graph
cites case law
§ 1317
Tobacco products; supplies for certain vessels and aircraft
Stat.×6
U.S.C.×2
C.F.R.×1
Stat. Comp.×1
U.S.C.§ 1309
U.S.C.§ 7851
U.S.C.§ 1304
U.S.C.§ 1401
U.S.C.§ 5704
Citesection 2197(a) of title 26
ActJune 17, 1930, ch. 497
Stat.46 Stat. 696
ActJune 25, 1938, ch. 679, § 5(b)
Stat.52 Stat. 1081
Cites 13 · showing 10Cited by 10 across 4 sources
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