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Title 19 — Customs DutiesRelease 119-73

§1317 Tobacco products; supplies for certain vessels and aircraft

Title 19 › Chapter CHAPTER 4— - TARIFF ACT OF 1930 › Subtitle SUBTITLE II— - SPECIAL PROVISIONS › Part Part I— - Miscellaneous › § 1317

Last updated Apr 6, 2026|Official source

Summary

Shipping manufactured tobacco, snuff, cigars, or cigarettes to places outside the reach of U.S. internal-revenue laws (see section 2197(a) of title 26) is treated as an export. That means customs and internal-revenue rules let those items leave without paying duty or internal-revenue tax. Sending merchandise to be used as supplies or equipment on, or to repair, vessels or aircraft listed in section 1309(a)(2) or (3) is also treated as an export so no duty or internal-revenue tax is paid. But if the shipment is ground equipment for those aircraft, it is not treated as an export for internal-revenue taxes that are not tied to importation.

Full Legal Text

Title 19, §1317

Customs Duties — Source: USLM XML via OLRC

(a)The 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 section 2197(a) of title 26, 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.
(b)The 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 section 1309(a) of this title, 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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

section 2197(a) 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 (a), is a reference to section 2197(a) of the Internal Revenue Code of 1939, which was repealed by section 7851 of Title 26, Internal Revenue Code.

Amendments

1953—Subsec. (b). Act Aug. 8, 1953, 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 June 25, 1938, 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

Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and

Savings Provision

, see notes set out under section 1304 of this title.

Effective Date

of 1938 AmendmentAmendment by act
June 25, 1938, effective on thirtieth day following
June 25, 1938, except as otherwise specifically provided, see section 37 of act
June 25, 1938, set out as a note under section 1401 of this title.

Repeals

Insofar 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 section 5704(b) of Title 26, Internal Revenue Code.

Reference

Citations & Metadata

Citation

19 U.S.C. § 1317

Title 19 — Customs Duties

Last Updated

Apr 6, 2026

Release point: 119-73