§ 1394. Customs duties and internal-revenue taxes

231 words·~1 min read·/usc/title-48/section-1394

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

There shall be levied, collected, and paid upon all articles coming into the United States or its possessions from the Virgin Islands the rates of duty and internal-revenue taxes which are required to be levied, collected, and paid upon like articles imported from foreign countries: Provided, That all articles, the growth or product of, or manufactured in, such islands, from materials the growth or product of such islands or of the United States, or of both, or which do not contain foreign materials to the value of more than 20 per centum of their total value, upon which no drawback of customs duties has been allowed therein, coming into the United States from such islands shall be admitted free of duty.

In determining whether such a Virgin Islands article contains foreign material to the value of more than 20 per centum, no material shall be considered foreign which, at the time the Virgin Islands article is entered, or withdrawn from warehouse, for consumption, may be imported into the continental United States free of duty generally.

(Mar. 3, 1917, ch. 171, § 3, 39 Stat. 1133; Sept. 7, 1950, ch. 909, 64 Stat. 784.)

Connections4 off-index

4 references not yet in our index

Mar. 3, 1917, ch. 171, § 3
39 Stat. 1133
Sept. 7, 1950, ch. 909
64 Stat. 784

Citation graph

cites case law

§ 1394

Customs duties and internal-revenue taxes

ActMar. 3, 1917, ch. 171, § 3

Stat.39 Stat. 1133

ActSept. 7, 1950, ch. 909

Stat.64 Stat. 784

Cites 4Cited by 0 across 0 sources