
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 48USC1394]

 
              TITLE 48--TERRITORIES AND INSULAR POSSESSIONS
 
                        CHAPTER 7--VIRGIN ISLANDS
 
                    SUBCHAPTER I--GENERAL PROVISIONS
 
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Virgin Islands article is entered, or withdrawn from warehouse, for 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.

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


                               Amendments

    1950--Act Sept. 7, 1950, permitted free entry of articles into the 
United States from the Virgin Islands when such articles contain foreign 
materials which may be imported directly into the United States free of 
duty.


                            Cross References

    Customs duties, see General Headnote 3(a) under section 1202 of 
Title 19, Customs Duties.
    Industrial alcohol plants, application of internal revenue laws to 
Virgin Islands, see section 5314 of Title 26, Internal Revenue Code.
    Internal revenue, special provisions applicable to Virgin Islands, 
see sections 7652 and 7653 of Title 26.

                  Section Referred to in Other Sections

    This section is referred to in sections 1392, 1396 of this title.
