19 USC § 1317 - Tobacco products; supplies for certain vessels and aircraft

---
identifier: "/us/usc/t19/s1317"
source: "usc"
legal_status: "official_prima_facie"
title: "19 USC § 1317 - Tobacco products; supplies for certain vessels and aircraft"
title_number: 19
title_name: "CUSTOMS DUTIES"
section_number: "1317"
section_name: "Tobacco products; supplies for certain vessels and aircraft"
chapter_number: 4
chapter_name: "TARIFF ACT OF 1930"
part_number: "I"
part_name: "Miscellaneous"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(June 17, 1930, ch. 497, title III, § 317, 46 Stat. 696; June 25, 1938, ch. 679, § 5(b), 52 Stat. 1081; Aug. 8, 1953, ch. 397, § 11(b), 67 Stat. 514.)"
---


# § 1317. Tobacco products; supplies for certain vessels and aircraft

**(a)** **Exportation of tobacco products** section 2197(a) of title 26

The shipment or delivery of manufactured tobacco, snuff, cigars, or cigarettes, for consumption beyond the jurisdiction of the internal-revenue laws of the United States, as defined by , shall be deemed exportation within the meaning of the customs and internal-revenue laws applicable to the exportation of such articles without payment of duty or internal-revenue tax.

**(b)** **Exportation of supplies for certain vessels and aircraft** section 1309(a) of this title

The shipment or delivery of any merchandise for use as supplies (including equipment) upon, or in the maintenance or repair of any vessel or aircraft described in subdivision (2) or (3) of , or for use as ground equipment for any such aircraft, shall be deemed an exportation within the meaning of the customs and internal-revenue laws applicable to the exportation of such merchandise without the payment of duty or internal-revenue tax. With respect to merchandise for use as ground equipment, such shipment or delivery shall not be deemed an exportation within the meaning of the internal-revenue laws relating to taxes other than those imposed upon or by reason of importation.

---

**Source Credit**: (June 17, 1930, ch. 497, title III, § 317, 46 Stat. 696; June 25, 1938, ch. 679, § 5(b), 52 Stat. 1081; Aug. 8, 1953, ch. 397, § 11(b), 67 Stat. 514.)

## Editorial Notes

### References in Text

, referred to in subsec. (a), is a reference to section 2197(a) of the Internal Revenue Code of 1939, which was repealed by , Internal Revenue Code.

### Amendments

1953—Subsec. (b). Act , extended to foreign vessels the exemption from payment of duty and internal revenue tax theretofore available for supplies used in the maintenance or repair of aircraft; and provided an exemption for ground equipment for foreign-flag aircraft from duties and taxes imposed on, by reason of, importation.

1938—Act , amended section catchline, designated existing provisions as subsec. (a), and added subsec. (b).

## Statutory Notes and Related Subsidiaries

### Effective Date of 1953 Amendment; Savings Provision

Amendment by act , effective on and after thirtieth day following , and savings provision, see notes set out under .

### Effective Date of 1938 Amendment

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

### Repeals

Insofar as subsec. (a) of this section related exclusively to Internal Revenue it was repealed and incorporated as section 2197(b) of the Internal Revenue Code of 1939. See section 4(a) of enacting sections of Internal Revenue Code of 1939. Section 2197(b) of I. R. C. 1939 was replaced by , Internal Revenue Code.