Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
2.4 KiB
Markdown
42 lines
2.4 KiB
Markdown
---
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type: "LegalText"
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title: "48 U.S.C. § 1394"
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description: "Customs duties and internal-revenue taxes"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 48
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title_name: "TERRITORIES AND INSULAR POSSESSIONS"
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chapter_number: "7"
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chapter_name: "VIRGIN ISLANDS"
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section: "1394"
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citation: "48 U.S.C. § 1394"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc48@119-100.zip"
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source_identifier: "/us/usc/t48/s1394"
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source_file: "data/legal/raw/us/code/title-48/usc48.xml"
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source_hash: "b78a05af1329e71aaaff10707d190646d46c51a7e8dfc01ee62bf25965071552"
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raw_snapshot_hash: "2f9a72ec272e6666d7f55f52cc3186aefc6368ca4cc2b9053a531de2fb9288c2"
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text_hash: "581aed8060906307cdf5c44a67ce04d00666b5d8827858e81a3294948a5a1529"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 48 U.S.C. § 1394 - Customs duties and internal-revenue taxes
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## Text
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There shall be levied, collected, and paid upon all articles coming into the United States or its possessions from the Virgin Islands the rates of duty and internal-revenue taxes which are required to be levied, collected, and paid upon like articles imported from foreign countries: Provided, That all articles, the growth or product of, or manufactured in, such islands, from materials the growth or product of such islands or of the United States, or of both, or which do not contain foreign materials to the value of more than 20 per centum of their total value, upon which no drawback of customs duties has been allowed therein, coming into the United States from such islands shall be admitted free of duty. In determining whether such a Virgin Islands article contains foreign material to the value of more than 20 per centum, no material shall be considered foreign which, at the time the Virgin Islands article is entered, or withdrawn from warehouse, for consumption, may be imported into the continental United States free of duty generally.
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(Mar. 3, 1917, ch. 171, § 3, 39 Stat. 1133; Sept. 7, 1950, ch. 909, 64 Stat. 784.)
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## Notes
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Editorial Notes
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Amendments1950—Act Sept. 7, 1950, permitted free entry of articles into the United States from the Virgin Islands when such articles contain foreign materials which may be imported directly into the United States free of duty.
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