2012 US Code
Title 48 - Territories and Insular Possessions
Chapter 12 - 1954 (§§ 1541 - 1645)
Subchapter VII - FISCAL PROVISIONS (§§ 1641 - 1645)
Section 1644 - Import duties on articles entering United States or possessions from Virgin Islands

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 48 - TERRITORIES AND INSULAR POSSESSIONS
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 48 - TERRITORIES AND INSULAR POSSESSIONS
CHAPTER 12 - 1954
SUBCHAPTER VII - FISCAL PROVISIONS
Sec. 1644 - Import duties on articles entering United States or possessions from Virgin Islands
Containssection 1644
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard
Source CreditJuly 22, 1954, ch. 558, §28(d), 68 Stat. 509; Sept. 1, 1954, ch. 1213, title IV, §402(a), 68 Stat. 1140; Pub. L. 99-514, §2, Oct. 22, 1986, 100 Stat. 2095.
Statutes at Large References68 Stat. 509, 1140
76 Stat. 75
100 Stat. 2095
Public Law ReferencesPublic Law 87-456, Public Law 99-514

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FISCAL PROVISIONS - 48 U.S.C. § 1644 (2012)
§1644. Import duties on articles entering United States or possessions from Virgin Islands

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 1 of title 19 and subject to internal-revenue taxes as provided for in section 7652(b) of title 26.

(July 22, 1954, ch. 558, §28(d), 68 Stat. 509; Sept. 1, 1954, ch. 1213, title IV, §402(a), 68 Stat. 1140; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.)

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Section 1301a of title 19, referred to in text, was repealed by Pub.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 sections 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.

Effective Date of 1954 Amendment

Amendment 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.

1 See References in Text note below.

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