
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 48USC1644]

 
              TITLE 48--TERRITORIES AND INSULAR POSSESSIONS
 
                       CHAPTER 12--VIRGIN ISLANDS
 
                    SUBCHAPTER VII--FISCAL PROVISIONS
 
Sec. 1644. Import duties on articles entering United States or 
        possessions from Virgin Islands
        
    All articles coming into the United States from the Virgin Islands 
shall be subject to or exempt from duty as provided for in section 1301a 
\1\ of title 19 and subject to internal-revenue taxes as provided for in 
section 7652(b) of title 26.
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    \1\ See References in Text note below.
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(July 22, 1954, ch. 558, Sec. 28(d), 68 Stat. 509; Sept. 1, 1954, ch. 
1213, title IV, Sec. 402(a), 68 Stat. 1140; Pub. L. 99-514, Sec. 2, Oct. 
22, 1986, 100 Stat. 2095.)

                       References in Text

    Section 1301a of title 19, referred to in text, was repealed by Pub. 
L. 87-456, title III, Sec. 301(a), May 24, 1962, 76 Stat. 75. See 
General Headnote 3(a) under section 1202 of Title 19, Customs Duties.

                          Codification

    Section constitutes subsec. (d) of section 28 of act July 22, 1954. 
Subsecs. (a) and (c) of section 28 are classified to sections 1642 and 
1643, respectively, of this title, and subsec. (b) thereof amended 
section 3350 of former Title 26, Internal Revenue Code, 1939.


                               Amendments

    1986--Pub. L. 99-514 substituted ``Internal Revenue Code of 1986'' 
for ``Internal Revenue Code of 1954'', which for purposes of 
codification was translated as ``title 26'' thus requiring no change in 
text.
    1954--Act Sept. 1, 1954, subjected the Virgin Islands to the general 
provision for importations from insular possessions contained in section 
1301a of Title 19, Customs Duties.


                    Effective Date of 1954 Amendment

    Amendment by act Sept. 1, 1954, effective on and after the thirtieth 
day following Sept. 1, 1954, see section 601 of act Sept. 1, 1954, set 
out as a note under section 1421e of this title.
