US Code

Public Law 119-88 (05/04/2026)

48 U.S.C. § 1644

Import duties on articles entering United States or possessions from Virgin Islands

1

1 See References in Text note below.
section 7652(b) of title 26All articles coming into the United States from the Virgin Islands shall be subject to or exempt from duty as provided for in section 1301a  of title 19 and subject to internal-revenue taxes as provided for in .

July 22, 1954, ch. 558, § 28(d) 68 Stat. 509 Sept. 1, 1954, ch. 1213 68 Stat. 1140 Pub. L. 99–514, § 2100 Stat. 2095 (, ; , title IV, § 402(a), ; , , .)

Editorial Notes

References in Text

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 L. 87–456, title III, § 301(a)76 Stat. 75 section 1202 of Title 19, referred to in text, was repealed by , , .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

Codification

Section constitutes subsec. (d) of section 28 of act . 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

Pub. L. 99–5141986— 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.

section 1301a of Title 191954—Act , subjected the Virgin Islands to the general provision for importations from insular possessions contained in , Customs Duties.

Statutory Notes and Related Subsidiaries

Effective Date of 1954 Amendment

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