Exportation of tobacco products
section 2197(a) of title 26The 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 , 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.
Exportation of supplies for certain vessels and aircraft
section 1309(a) of this titleThe 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 , 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. 49746 Stat. 696June 25, 1938, ch. 679, § 5(b)52 Stat. 1081Aug. 8, 1953, ch. 397, § 11(b)67 Stat. 514(, title III, § 317, ; , ; , .)
Editorial Notes
References in Text
Section 2197(a) of title 26section 7851 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 (a), is a reference to section 2197(a) of the Internal Revenue Code of 1939, which was repealed by , Internal Revenue Code.
Amendments
1953—Subsec. (b). Act , 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 , amended section catchline, designated existing provisions as subsec. (a), and added subsec. (b).
Statutory Notes and Related Subsidiaries
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 .
Repeals
section 5704(b) of Title 26Insofar 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 , Internal Revenue Code.