                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                     SUBTITLE II--SPECIAL PROVISIONS
 
                          Part I--Miscellaneous
 
Sec. 1317. Tobacco products; supplies for certain vessels and 
        aircraft
        

(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, Sec. 317, 46 Stat. 696; June 25, 
1938, ch. 679, Sec. 5(b), 52 Stat. 1081; Aug. 8, 1953, ch. 397, 
Sec. 11(b), 67 Stat. 514.)

                       References in Text

    Section 2197(a) of title 26, referred to in subsec. (a), is a 
reference to section 2197(a) of the Internal Revenue Code of 1939, which 
was repealed by section 7851 of Title 26, Internal Revenue Code.


                               Amendments

    1953--Subsec. (b). Act Aug. 8, 1953, extended to foreign vessels the 
exemption from payment of duty and internal revenue tax theretofore 
available for supplies used in the maintenance or repair of aircraft; 
and provided an exemption for ground equipment for foreign-flag aircraft 
from duties and taxes imposed on, by reason of, importation.
    1938--Act June 25, 1938, amended section catchline, designated 
existing provisions as subsec. (a), and added subsec. (b).


           Effective Date of 1953 Amendment; Savings Provision

    Amendment by act Aug. 8, 1953, effective on and after thirtieth day 
following Aug. 8, 1953, and savings provision, see notes set out under 
section 1304 of this title.


                    Effective Date of 1938 Amendment

    Amendment by act June 25, 1938, effective on thirtieth day following 
June 25, 1938, except as otherwise specifically provided, see section 37 
of act June 25, 1938, set out as a note under section 1401 of this 
title.


                                 Repeals

    Insofar as subsec. (a) of this section related exclusively to 
Internal Revenue it was repealed and incorporated as section 2197(b) of 
the Internal Revenue Code of 1939. See section 4(a) of enacting sections 
of Internal Revenue Code of 1939. Section 2197(b) of I. R. C. 1939 was 
replaced by section 5704(b) of Title 26, Internal Revenue Code.

                  Section Referred to in Other Sections

    This section is referred to in section 1309 of this title.
