2014 US Code
Title 50 - War and National Defense (Sections 1 - 3751)
Title 50 - Appendix-War and National Defense
Exemption of Certain Articles From Import Duties and Taxes

Sections 791 to 795 were omitted as terminated pursuant to section 795 of this Appendix.

Section 791, Joint Res. June 27, 1942, ch. 455, §1, 56 Stat. 461, provided for importation of articles for members of armed forces of United Nations, other than those of the United States, free of duties, internal-revenue taxes, and customs charges.

Section 792, Joint Res. June 27, 1942, ch. 455, §2, 56 Stat. 462, contained similar exemptions for articles for enemy prisoners of war and enemy civilian internees and detainees.

Section 793, Joint Res. June 27, 1942, ch. 455, §3, 56 Stat. 462, contained similar exemptions for articles made by members of United Nations armed forces detained as prisoners of war or made by nationals of United States interned or detained by enemy.

Section 794, Joint Res. June 27, 1942, ch. 455, §4, 56 Stat. 462, authorized regulations by Secretary of the Treasury governing exemptions under sections 791 to 795 of this Appendix.

Section 795, Joint Res. June 27, 1942, ch. 455, §5, 56 Stat. 462; Aug. 8, 1947, ch. 515, §2, 61 Stat. 917, provided that sections 791 to 795 of this Appendix should be effective as to articles entered for consumption or withdrawn from warehouse for consumption on or after June 27, 1942, and before July 1, 1948.

Section, acts June 27, 1942, ch. 453, §1, 56 Stat. 461; June 30, 1955, ch. 258, §1(a), 69 Stat. 242, provided for free importation of personal and household effects brought into United States under Government orders. Provisions were superseded and incorporated in Tariff Schedules of the United States, as item 915.20 of the temporary legislation in the Appendix to the Tariff Schedules, and upon repeal of such item 915.00 as item 817.00 of the permanent legislation in Schedule 8, Special Classification Provisions. See Publication of Harmonized Tariff Schedule note set out under section 1202 of Title 19, Customs Duties.

Section, acts June 27, 1942, ch. 453, §2, 56 Stat. 461; Apr. 4, 1953, ch. 21, §1, 67 Stat. 22, prescribed effective date of section 801 of this Appendix.