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30 USC § 1473 - Revenue and customs or tariff treatment of deep seabed mining unaffected 

---
identifier: "/us/usc/t30/s1473"
source: "usc"
legal_status: "official_prima_facie"
title: "30 USC § 1473 - Revenue and customs or tariff treatment of deep seabed mining unaffected"
title_number: 30
title_name: "MINERAL LANDS AND MINING"
section_number: "1473"
section_name: "Revenue and customs or tariff treatment of deep seabed mining unaffected"
chapter_number: 26
chapter_name: "DEEP SEABED HARD MINERAL RESOURCES"
subchapter_number: "III"
subchapter_name: "ENFORCEMENT AND MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 96–283, title IV, § 404, June 28, 1980, 94 Stat. 586; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)"
---

# 1 Revenue and customs or tariff treatment of deep seabed mining unaffected

See References in Text note below.

[^1]

Except as otherwise provided in sections 4495 to 4498  of title 26, nothing in this chapter shall affect the application of title 26. Nothing in this chapter shall affect the application of the customs or tariff laws of the United States.

---

**Source Credit**: (Pub. L. 96–283, title IV, § 404, June 28, 1980, 94 Stat. 586; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)

## Editorial Notes

### References in Text

Sections 4495 to 4498 of title 26, referred to in text, were in the original “section 402”, meaning , title IV, , , which enacted sections 4495 to 4498 of Title 26, Internal Revenue Code, and enacted a provision set out as a note under . Sections 4495 to 4498 of title 26 were repealed by , , .

This chapter, referred to in text, was in the original “this Act”, meaning , , , known as the Deep Seabed Hard Mineral Resources Act, which is classified principally to this chapter (§ 1401 et seq.). For complete classification of this Act to the Code, see Short Title note set out under  and Tables.

### Codification

Section was enacted as part of title IV of , and not as part of title III of  which comprises this subchapter.

### Amendments

1986— substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.