(a) Handling of merchandise in zone; shipment of foreign merchandise into customs territory; appraisal; reshipment of foreign and domestic merchandise of every description, except such as is prohibited by law, may, without being subject to the customs laws of the Virgin Islands, except as otherwise provided in this subchapter, be brought into a zone and may be stored, sold, exhibited, broken up, repacked, assembled, distributed, sorted, graded, cleaned, mixed with foreign or domestic merchandise, or otherwise manipulated, or be manufactured except as otherwise provided in this subchapter, and be exported, destroyed, or sent into customs territory of the Virgin Islands therefrom, in the original package or otherwise; but when foreign merchandise is so sent from a zone into customs territory of the Virgin Islands it must be subject to the laws and regulations of the Virgin Islands affecting imported merchandise but:(1) The merchandise, goods, machinery and equipment brought into the Virgin Islands South Shore Trade Zone for re-shipment out of the Territory are exempt from custom duties, and excise taxes; and(2) The gross receipt taxes merchandise, goods, machinery and equipment brought into the South Shore Enterprise Zone for the purpose of re-shipment out of the Territory are exempt from custom duties, and excise taxes, except that this exemption does not apply to the gross receipt taxes of businesses operated by a concession or rental agreement on the premises of the South Shore Enterprise Zone, for which businesses separate licenses are required or which, are not ordinarily related to, or do not constitute an essential part of, the operation of the South Shore Trade Zone, and are not otherwise eligible for tax incentives as a distinct enterprise.
(1) The merchandise, goods, machinery and equipment brought into the Virgin Islands South Shore Trade Zone for re-shipment out of the Territory are exempt from custom duties, and excise taxes; and
(2) The gross receipt taxes merchandise, goods, machinery and equipment brought into the South Shore Enterprise Zone for the purpose of re-shipment out of the Territory are exempt from custom duties, and excise taxes, except that this exemption does not apply to the gross receipt taxes of businesses operated by a concession or rental agreement on the premises of the South Shore Enterprise Zone, for which businesses separate licenses are required or which, are not ordinarily related to, or do not constitute an essential part of, the operation of the South Shore Trade Zone, and are not otherwise eligible for tax incentives as a distinct enterprise.