U.S. Code > Title 48 Territories and Insular Possessions > CHAPTER 12—VIRGIN ISLANDS (§§ 1541—1645) > SUBCHAPTER VII—FISCAL PROVISIONS (§§ 1641—1645) > § 1644. Import duties on articles entering United States or possessions from Virgin Islands

§ 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.

[1] See References in Text note below.