Court Opinions
State Laws
|
48 USC 1394 - Customs duties and internal-revenue taxes
Legal Research Home >
US Code > Territories and Insular Possessions > 48 USC 1394 - Customs duties and internal-revenue taxes
Sec. 1394. Customs duties and internal-revenue taxes
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20 per centum, no material shall be considered foreign which, at the time the Virgin Islands article is entered, or withdrawn from warehouse, for consumption, may be imported into the continental United States free of duty generally.
Sections: 1372 1383 1391 1392 1392a 1392b 1393 1394 1395 1396 1397 1398 1399 1400 1401f
Last modified: July 21, 2011
|
|
