Title 48, Territories and Insular PossessionsRelease 119-110
§1644 Import Duties on Articles Entering United States or Possessions From Virgin Islands
Title 48 › CHAPTER 12 — VIRGIN ISLANDS [1954] › SUBCHAPTER VII — FISCAL PROVISIONS › § 1644
Summary
Goods from the Virgin Islands must follow federal rules for import duties and internal-revenue taxes.
Full Legal Text
Title 48, §1644
Territories and Insular Possessions, Source: USLM XML via OLRC
All 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 section 7652(b) of title 26.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
Section 1301a of title 19, referred to in text, was repealed by Pub. L. 87–456, title III, § 301(a),
May 24, 1962, 76 Stat. 75. See General Headnote 3(a) under section 1202 of Title 19, Customs Duties. Codification Section constitutes subsec. (d) of section 28 of act
July 22, 1954. Subsecs. (a) and (c) of section 28 are classified to section 1642 and 1643, respectively, of this title, and subsec. (b) thereof amended section 3350 of former Title 26, Internal Revenue Code, 1939.
Amendments
1986—Pub. L. 99–514 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. 1954—Act Sept. 1, 1954, subjected the Virgin Islands to the general provision for importations from insular possessions contained in section 1301a of Title 19, Customs Duties.
Statutory Notes and Related Subsidiaries
Effective Date
of 1954 AmendmentAmendment by act Sept. 1, 1954, effective on and after the thirtieth day following Sept. 1, 1954, see section 601 of act Sept. 1, 1954, set out as a note under section 1421e of this title.
Reference
Citations & Metadata
Citation
48 U.S.C. § 1644
Title 48, Territories and Insular Possessions
Last Updated
Sep 23, 2026
Release point: 119-110