48 USC § 1644 - Import duties on articles entering United States or possessions from Virgin Islands

---
identifier: "/us/usc/t48/s1644"
source: "usc"
legal_status: "official_prima_facie"
title: "48 USC § 1644 - Import duties on articles entering United States or possessions from Virgin Islands"
title_number: 48
title_name: "TERRITORIES AND INSULAR POSSESSIONS"
section_number: "1644"
section_name: "Import duties on articles entering United States or possessions from Virgin Islands"
chapter_number: 12
chapter_name: "VIRGIN ISLANDS [1954]"
subchapter_number: "VII"
subchapter_name: "FISCAL PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(July 22, 1954, ch. 558, § 28(d), 68 Stat. 509; Sept. 1, 1954, ch. 1213, title IV, § 402(a), 68 Stat. 1140; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)"
---


# 1 Import duties on articles entering United States or possessions from Virgin Islands

See References in Text note below.

[^1]section 7652(b) of title 26

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  of title 19 and subject to internal-revenue taxes as provided for in .

---

**Source Credit**: (July 22, 1954, ch. 558, § 28(d), 68 Stat. 509; Sept. 1, 1954, ch. 1213, title IV, § 402(a), 68 Stat. 1140; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)

## Editorial Notes

### References in Text

, referred to in text, was repealed by , , . See General Headnote 3(a) under , Customs Duties.

### Codification

Section constitutes subsec. (d) of section 28 of act . Subsecs. (a) and (c) of section 28 are classified to sections 1642 and 1643, respectively, of this title, and subsec. (b) thereof amended section 3350 of former Title 26, Internal Revenue Code, 1939.

### 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.

1954—Act , subjected the Virgin Islands to the general provision for importations from insular possessions contained in , Customs Duties.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1954 Amendment

Amendment by act , effective on and after the thirtieth day following , see section 601 of act , set out as a note under .