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20 per centum, no material shall be considered foreign which, at the time the Virgin Islands article is entered, or withdrawn from warehouse, for consumption, may be imported into the continental United States free of duty generally.
Notes of Decisions
Millan Couvertier v. Gil Bonar, 173 F.3d 450 (1st Cir. 1999).
“See 48 U.S.C. § 1394 . The purpose of § 1305 is to avoid the importation into the United States of various types of printed material including lottery tickets.”
Gov't of the Virgin Islands v. David, 45 V.I. 100 (2002).
· cites it 2× “Departure Procedures From The Virgin Islands Into the United States Customs duties are levied on goods and articles coming from the Virgin Islands arriving in the customs territory of the United States pursuant to 48 U.S.C. § 1394 . (placing the same duty on goods coming from…”
Casal v. United States, 24 Cust. Ct. 472 (Cust. Ct. 1950).
· cites it 3× “Virgin Islands, under 48 U. S. C. § 1394 . At the trial the plaintiff’s witnesses testified that the scrap in question was produced from dismantled tanks originally owned by the United States Shipping Board at St.”
People v. Francis, 1936 U.S. Dist. LEXIS 1095 (D.V.I. 1936).
“Thus, for example, section 3 ( 48 U.S.C. § 1394 ), section 4 ( 48 U.S.C.”
Parrott & Co. v. United States, 156 F.2d 943 (9th Cir. 1946).
“1133 , 48 U.S.C.A. § 1394 . 1 Appellant bases its contention on the fact that Section 3350 does not expressly repeal Section 3 of the Virgin Islands Act, hence that earlier Act applies.”
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