US Code

Public Law 119-73 (01/23/2026)

19 U.S.C. § 1309

Supplies for certain vessels and aircraft

(a)

Exemption from customs duties and internal-revenue tax

Articles of foreign or domestic origin may be withdrawn, under such regulations as the Secretary of the Treasury may prescribe, from any customs bonded warehouse, from continuous customs custody elsewhere than in a bonded warehouse, or from a foreign-trade zone free of duty and internal-revenue tax, or from any internal-revenue bonded warehouse, from any brewery, or from any winery premises or bonded premises for the storage of wine, free of internal-revenue tax—
(1)
for supplies (not including equipment) of (A) vessels or aircraft operated by the United States, (B) vessels of the United States employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions, or between Hawaii and any other part of the United States, or between Alaska and any other part of the United States, or (C) aircraft registered in the United States and actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States; or
(2)
for supplies (including equipment) or repair of (A) vessels of war of any foreign nation, or (B) foreign vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States, where such trade by foreign vessels is permitted; or
(3)
for supplies (including equipment), ground equipment, maintenance, or repair of aircraft registered in any foreign country and actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States, where trade by foreign aircraft is permitted. With respect to articles for ground equipment, the exemption hereunder shall apply only to duties and to taxes imposed upon or by reason of importation.
The provisions for free withdrawals made by this subsection shall not apply to petroleum products for vessels or aircraft in voyages or flights exclusively between Hawaii or Alaska and any airport or Pacific coast seaport of the United States.
(b)

Drawback

Articles withdrawn from bonded warehouses, bonded manufacturing warehouses, continuous customs custody elsewhere than in a bonded warehouse, or from a foreign-trade zone, imported articles, and articles of domestic manufacture or production, laden as supplies upon any such vessel or aircraft of the United States or laden as supplies (including equipment) upon, or used in the maintenance or repair of, any such foreign vessel or aircraft, shall be considered to be exported within the meaning of the drawback provisions of this chapter.

(c)

Articles removed in, or returned to, the United States

section 1317 of this titleAny article exempted from duty or tax, or in respect of which drawback has been allowed, under this section or and thereafter removed in the United States from any vessel or aircraft, or otherwise returned to the United States, shall be treated as an importation from a foreign country.

(d)

Reciprocal privileges

section 1317 of this titleThe privileges granted by this section and in respect of aircraft registered in a foreign country shall be allowed only if the Secretary of the Treasury shall have been advised by the Secretary of Commerce that he has found that such foreign country allows, or will allow, substantially reciprocal privileges in respect of aircraft registered in the United States. If the Secretary of Commerce shall advise the Secretary of the Treasury that he has found that a foreign country has discontinued, or will discontinue, the allowance of such privileges, the privileges granted by this section and such section 1317 shall not apply thereafter in respect of aircraft registered in that foreign country.

June 17, 1930, ch. 49746 Stat. 690June 25, 1938, ch. 679, § 5(a)52 Stat. 1080July 22, 1941, ch. 314, § 355 Stat. 602Aug. 8, 1953, ch. 397, § 11(a)67 Stat. 514Pub. L. 86–606, § 5(a)74 Stat. 361Pub. L. 101–382, title III, § 484A(b)104 Stat. 708(, title III, § 309, ; , ; , ; , ; , , ; , , .)

Editorial Notes

Prior Provisions

act Oct. 3, 1913, ch. 1638 Stat. 197Act of Aug. 5, 1909, ch. 6, § 2136 Stat. 88act Sept. 21, 1922, ch. 356, title III, § 30942 Stat. 938Provisions similar to those in this section were contained in , § IV, K, , which superseded a like provision made by an amendment of R.S. § 2982, by the Payne-Aldrich Tariff , . Section IV, K, of the act of 1913, and R.S. § 2982 were superseded by , , and respectively repealed by sections 321 and 642 thereof. Section 309 of the act of 1922 was superseded by section 309 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.

Amendments

Pub. L. 101–3821990—Subsec. (b). inserted “imported articles,” after “foreign-trade zone,”.

Pub. L. 86–6061960—Subsec. (a). inserted “, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States” after “possessions” wherever appearing, and made the provisions for free withdrawals inapplicable to petroleum products for vessels or aircraft in voyages or flights between Hawaii or Alaska and any airport or Pacific coast seaport of the United States.

1953—Subsec. (a). Act , extended the exemption from payment of duty and internal revenue tax theretofore available to supplies for certain vessels and aircraft withdrawn from bonded warehouses, bonded manufacturing warehouses, or continuous customs custody elsewhere to supplies withdrawn from foreign trade zones; accorded free entry for equipment withdrawn for foreign vessels; and enlarged the classes of vessels and aircraft theretofore covered to include all vessels and aircraft operated by the United States.

Subsec. (b). Act , made technical changes to conform with the changes made by such act in subsec. (a), including insertion of “or from a foreign-trade zone,”.

1941—Subsec. (a). Act , inserted “or from any internal-revenue bonded warehouse, from any brewery, or from any winery premises or bonded premises for the storage of wine, free of internal-revenue tax” after “internal-revenue tax”.

1938—Act , amended section generally, adding subsecs. (c) and (d).

Statutory Notes and Related Subsidiaries

Effective Date of 1990 Amendment

Pub. L. 101–382, title III, § 484A(c)104 Stat. 708

19 U.S.C. 1514section 1313 of this title“Notwithstanding section 514 of the Tariff Act of 1930 () or any other provision of law, the amendments made by this section [amending this section and ] shall apply to—
“(1)
claims filed or liquidated on or after , and
“(2)
claims that are unliquidated, under protest, or in litigation on the date of enactment of this Act [].”
, , , provided that:

Effective Date of 1960 Amendment

Pub. L. 86–606, § 5(b)74 Stat. 361

“The amendment made by this section [amending this section] shall apply only with respect to articles withdrawn as provided in section 309(a) of the Tariff Act of 1930, as amended [subsec. (a) of this section], on or after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1953 Amendment; Savings Provision

section 1304 of this titleAmendment by act , effective on and after thirtieth day following , and savings provision, see notes set out under .

Effective Date of 1938 Amendment

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