Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 525 Rate of duty on articles shipped from within the U.S. Customs Zone
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(1) The amount of customs duty to be paid on any article of foreign origin imported into the Virgin Islands which article has been shipped from within the United States Customs Zone shall be that amount which when added to the duty paid to the United States on said article equals…
33 V.I.C. § 526 Exemption from duty on items purchased by government
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Items brought into the Virgin Islands by or for the use of the Government of the Virgin Islands shall be free of custom duties; Provided That items brought in by, or for sale to, a contractor with the Government, for use in a project to be constructed for and/or sold to the Gover…
33 V.I.C. § 527 Exemption from duty on items imported for production of affordable housing
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Providers of affordable housing pursuant to an approved Affordable Housing Development Agreement entered into with the Government of the United States Virgin Islands under the United States Virgin Islands Affordable Housing Program and vendors of construction supplies and materia…
33 V.I.C. § 528 Exemption from duty on items imported and sold by the Armed Forces Exchange Service
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Notwithstanding any other provisions of law to the contrary, no customs duty shall be collected on the goods, merchandise, and commodities imported by the Army and Air Force Exchange Service to be sold to authorized users of the post exchange.
33 V.I.C. § 529 [Reserved.]
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33 V.I.C. § 529 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
33 V.I.C. § 529a Repealed. Dec. 19, 1984, No. 5030, § 1(d), Sess. L. 1984, p. 412
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33 V.I.C. § 529a Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
33 V.I.C. § 530 Exemption in certain cases
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(a) The following articles may be imported into the Virgin Islands for use and consumption in the Virgin islands free of the payment of customs duties:(1) computers and computerware including, hard drives, keyboards, control/adapter units and batteries, portable computer hard dri…
33 V.I.C. § 531 Extensions
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The six-month period provided in section 530 may be extended, upon application, for no more than one additional period of six months.
33 V.I.C. § 532 Sales and transfers
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Upon the sale or transfer of any article described in section 530 or upon the first use of such article for a purpose other than that described in section 530 or upon the expiration of the six-month period described in section 530 or the extension thereof, customs duties at the l…
33 V.I.C. § 533 Exemption from duty
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(a) Notwithstanding any other provision of law to the contrary and pursuant to the authority granted by Public Law 95–134, no customs duty shall be collected on the following goods, merchandise or commodities:(a) Spirits. Spirits includes: Cruzan Rum and Tafia, Irish and Scotch w…