19 U.S.C. § 1309

Supplies for certain vessels and aircraft

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(a) Exemption from customs duties and internal-revenue taxArticles of foreign or domestic origin may be withdrawn, under such regulations as the Secretary of the Treasury may prescribe, from any customs bonded warehouse, from continuous customs custody elsewhere than in a bonded warehouse, or from a foreign-trade zone free of duty and internal-revenue tax, or from any internal-revenue bonded warehouse, from any brewery, or from any winery premises or bonded premises for the storage of wine, free of internal-revenue tax—(1) for supplies (not including equipment) of (A) vessels or aircraft operated by the United States, (B) vessels of the United States employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions, or between Hawaii and any other part of the United States, or between Alaska and any other part of the United States, or (C) aircraft registered in the United States and actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States; or(2) for supplies (including equipment) or repair of (A) vessels of war of any foreign nation, or (B) foreign vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States, where such trade by foreign vessels is permitted; or(3) for supplies (including equipment), ground equipment, maintenance, or repair of aircraft registered in any foreign country and actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States, where trade by foreign aircraft is permitted. With respect to articles for ground equipment, the exemption hereunder shall apply only to duties and to taxes imposed upon or by reason of importation.The provisions for free withdrawals made by this subsection shall not apply to petroleum products for vessels or aircraft in voyages or flights exclusively between Hawaii or Alaska and any airport or Pacific coast seaport of the United States.(b) Drawback

Articles withdrawn from bonded warehouses, bonded manufacturing warehouses, continuous customs custody elsewhere than in a bonded warehouse, or from a foreign-trade zone, imported articles, and articles of domestic manufacture or production, laden as supplies upon any such vessel or aircraft of the United States or laden as supplies (including equipment) upon, or used in the maintenance or repair of, any such foreign vessel or aircraft, shall be considered to be exported within the meaning of the drawback provisions of this chapter.

Any article exempted from duty or tax, or in respect of which drawback has been allowed, under this section or section 1317 of this title and thereafter removed in the United States from any vessel or aircraft, or otherwise returned to the United States, shall be treated as an importation from a foreign country.

(d) Reciprocal privileges

The privileges granted by this section and section 1317 of this title in respect of aircraft registered in a foreign country shall be allowed only if the Secretary of the Treasury shall have been advised by the Secretary of Commerce that he has found that such foreign country allows, or will allow, substantially reciprocal privileges in respect of aircraft registered in the United States. If the Secretary of Commerce shall advise the Secretary of the Treasury that he has found that a foreign country has discontinued, or will discontinue, the allowance of such privileges, the privileges granted by this section and such section 1317 shall not apply thereafter in respect of aircraft registered in that foreign country.

(June 17, 1930, ch. 497, title III, § 309, 46 Stat. 690; June 25, 1938, ch. 679, § 5(a), 52 Stat. 1080; July 22, 1941, ch. 314, § 3, 55 Stat. 602; Aug. 8, 1953, ch. 397, § 11(a), 67 Stat. 514; Pub. L. 86–606, § 5(a), July 7, 1960, 74 Stat. 361; Pub. L. 101–382, title III, § 484A(b), Aug. 20, 1990, 104 Stat. 708.)Editorial NotesPrior Provisions

Provisions similar to those in this section were contained in act Oct. 3, 1913, ch. 16, § IV, K, 38 Stat. 197, which superseded a like provision made by an amendment of R.S. § 2982, by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, § 21, 36 Stat. 88. Section IV, K, of the act of 1913, and R.S. § 2982 were superseded by act Sept. 21, 1922, ch. 356, title III, § 309, 42 Stat. 938, and respectively repealed by sections 321 and 642 thereof. Section 309 of the act of 1922 was superseded by section 309 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.

Amendments

1990—Subsec. (b). Pub. L. 101–382 inserted “imported articles,” after “foreign-trade zone,”.

1960—Subsec. (a). Pub. L. 86–606 inserted “, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States” after “possessions” wherever appearing, and made the provisions for free withdrawals inapplicable to petroleum products for vessels or aircraft in voyages or flights between Hawaii or Alaska and any airport or Pacific coast seaport of the United States.

1953—Subsec. (a). Act Aug. 8, 1953, extended the exemption from payment of duty and internal revenue tax theretofore available to supplies for certain vessels and aircraft withdrawn from bonded warehouses, bonded manufacturing warehouses, or continuous customs custody elsewhere to supplies withdrawn from foreign trade zones; accorded free entry for equipment withdrawn for foreign vessels; and enlarged the classes of vessels and aircraft theretofore covered to include all vessels and aircraft operated by the United States.

Subsec. (b). Act Aug. 8, 1953, made technical changes to conform with the changes made by such act in subsec. (a), including insertion of “or from a foreign-trade zone,”.

1941—Subsec. (a). Act July 22, 1941, inserted “or from any internal-revenue bonded warehouse, from any brewery, or from any winery premises or bonded premises for the storage of wine, free of internal-revenue tax” after “internal-revenue tax”.

1938—Act June 25, 1938, amended section generally, adding subsecs. (c) and (d).

Statutory Notes and Related SubsidiariesEffective Date of 1990 Amendment

Pub. L. 101–382, title III, § 484A(c), Aug. 20, 1990, 104 Stat. 708, provided that: “Notwithstanding section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law, the amendments made by this section [amending this section and section 1313 of this title] shall apply to—“(1) claims filed or liquidated on or after January 1, 1988, and“(2) claims that are unliquidated, under protest, or in litigation on the date of enactment of this Act [Aug. 20, 1990].”

Effective Date of 1960 Amendment

Pub. L. 86–606, § 5(b), July 7, 1960, 74 Stat. 361, provided that: “The amendment made by this section [amending this section] shall apply only with respect to articles withdrawn as provided in section 309(a) of the Tariff Act of 1930, as amended [subsec. (a) of this section], on or after the date of the enactment of this Act [July 7, 1960].”

Effective Date of 1953 Amendment; Savings Provision

Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under section 1304 of this title.

Effective Date of 1938 Amendment

Amendment by act June 25, 1938, effective on thirtieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set out as a note under section 1401 of this title.

Notes of Decisions

Cited in 14 cases, 1940–2004 · leading case: Citgo Petroleum Corp. v. United States, 104 F. Supp. 2d 106 (Ct. Intl. Trade 2000).

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Citgo Petroleum Corp. v. United States, 104 F. Supp. 2d 106 (Ct. Intl. Trade 2000). · cites it 11× “When technical requirements for duty-free treatment were met, plaintiff claimed entitlement to duty-free and tax-free treatment pursuant to 19 U.S.C. § 1309 (1994) for fuel for some receiving aircraft.”

McGoldrick v. Compagnie Generale Transatlantique, 309 U.S. 430 (1940). · cites it 2× “19 U.S.C. §§ 1309 , 1313, 46 Stat. 690 , 693.”

Epstein v. Lordi, 261 F. Supp. 921 (D.N.J. 1966). · cites it 3× “The control is effected through a comprehensive scheme of regulation and inspection procedure pursuant to Sections 3C9, 311 and 317 of the Tariff Act of 1930, as amended, 19 U.S.C. §§ 1309 , 1311 and 1317, related portions of the Internal Revenue Code, as amended, 26 U.”

Shell Oil Co. v. State Bd. of Equalization, 414 P.2d 820 (Cal. 1966). · cites it 2× “( 19 U.S.C. § 1309 .) In McGoldrick v. Gulf Oil Corp.”

Compania Naviera Vascongada v. United States, 354 F.2d 935 (5th Cir. 1966). · cites it 2× “These articles were purchased from United States customs and internal-revenue bonded warehouses exempt from duty and internal-revenue taxes pursuant to the provisions of section 309 of the Tariff Act, 19 U.S. C.A. § 1309, and they were also placed under seal by customs officers.”

Armco Steel Corp. v. Stans, 303 F. Supp. 262 (S.D.N.Y. 1969). “Indeed, Section 309 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1309 , and the Regulations issued pursuant to the Act, contemplate that articles suitable for use on certain classes of vessels as supplies, equipment, or repair material may be manufactured within a zone,…”

Asiatic Petroleum Corp. v. United States, 30 Cust. Ct. 169 (Cust. Ct. 1953). “Counsel for the plaintiff claims that the controversial fuel oil is exempt from the imposition of the tax under the provisions of section 309 (a) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 ( 19 U. S. C. § 1309 ). At the trial, it was…”

Stand. Oil Co. v. United States, 23 Cust. Ct. 70 (Cust. Ct. 1949). “) Tbe above regulation was promulgated by tbe Secretary of tbe Treasury under authority of section 309 of tbe Tariff Act of 1930, as amended by section 5 (a) of tbe Customs Administrative Act of 1938 and by tbe act of July 22, 1941 ( 19 U. S. C. §1309 (a)). Tbe pertinent portion…”

United States v. 87 5/6 Cases Beer, 233 F. Supp. 555 (S.D. Ala. 1964). “Since Section 1584 is primarily a revenue protecting measure, it would be completely inconsistent for a vessel to be allowed to purchase supplies in this country, tax free and for the United States, at the same time, to be unable to assure itself that the supplies will be used…”

Tax Review Bd. v. Lipschutz Bros., 439 A.2d 862 (Pa. Commw. Ct. 1981). · cites it 2× “After an examination of Article I, Section 8, Clause 3, and Article I, Section 10, Clause 2 of the United States Constitut *505 ion, 2 Section 2 of the Twenty-first Amendment to the United States Constitution, 3 Sections 309 and 317 of the Tariff Act of 1930, 19 U.S.C. §§1309…”

Nippon Express USA, Inc. v. United States, 2004 CIT 136 (Ct. Intl. Trade 2004). “It is unlikely that Congress would extend considerable privileges to foreign military articles — preventing the imposition of customs duties or any internal revenue tax imposed upon importation — and yet exclude an import-related measure that appears to be and has been held to…”

Asiatic Petroleum Corp. v. United States, 36 C.C.P.A. 9 (C.C.P.A. 1948). “This legislation was embodied in an amendment to section 309 of the Tariff Act of 1930 which amendment was carried into the Customs Administrative Act of June 25, 1938, 19 U. S. C. § 1309 . The case is somewhat complicated because it is necessary to consider, in pari materia,…”

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— 19 U.S.C. § 1309(a) — 1 case

Compania Naviera Vascongada v. United States, 354 F.2d 935 (5th Cir. 1966). “These articles were purchased from United States customs and internal-revenue bonded warehouses exempt from duty and internal-revenue taxes pursuant to the provisions of section 309 of the Tariff Act, 19 U.S. C.A. § 1309, and they were also placed under seal by customs officers.”

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