# 48 U.S.C. § 1394: Customs duties and internal-revenue taxes

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t48_s1394

## Section

- **Citation:** 48 U.S.C. § 1394
- **Heading:** Customs duties and internal-revenue taxes
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** April 17, 2026
- **Source:** Publisher's official text
- **Location:** Title 48—TERRITORIES AND INSULAR POSSESSIONS > CHAPTER 7—VIRGIN ISLANDS > SUBCHAPTER I—GENERAL PROVISIONS

## Text

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20 per centum, no material shall be considered foreign which, at the time the Virgin Islands article is entered, or withdrawn from warehouse, for consumption, may be imported into the continental United States free of duty generally.

( Mar. 3, 1917, ch. 171, § 3 , 39 Stat. 1133 ; Sept. 7, 1950, ch. 909 , 64 Stat. 784 .)

## Nearby sections

- [48 U.S.C. § 1391 Repealed. Pub. L. 89–554, § 8(a) , Sept. 6, 1966 , 80 Stat. 643](https://www.frixlaw.com/law-library/statutes/usc_t48_s1391.md)
- [48 U.S.C. § 1392 Local laws continued; courts](https://www.frixlaw.com/law-library/statutes/usc_t48_s1392.md)
- [48 U.S.C. § 1392a Repealed. Pub. L. 89–554, § 8(a) , Sept. 6, 1966 , 80 Stat. 650 , 654](https://www.frixlaw.com/law-library/statutes/usc_t48_s1392a.md)
- [48 U.S.C. § 1392b Repealed. Pub. L. 97–357, title III, § 308(c) , Oct. 19, 1982 , 96 Stat. 1710](https://www.frixlaw.com/law-library/statutes/usc_t48_s1392b.md)
- [48 U.S.C. § 1393 Repealed. Pub. L. 97–357, title III, § 308(a) , Oct. 19, 1982 , 96 Stat. 1710](https://www.frixlaw.com/law-library/statutes/usc_t48_s1393.md)
- [48 U.S.C. § 1394 Customs duties and internal-revenue taxes](https://www.frixlaw.com/law-library/statutes/usc_t48_s1394.md)
- [48 U.S.C. § 1395 Tax laws continued; tax on sugar](https://www.frixlaw.com/law-library/statutes/usc_t48_s1395.md)
- [48 U.S.C. § 1396 Duties and taxes covered into Virgin Islands treasury](https://www.frixlaw.com/law-library/statutes/usc_t48_s1396.md)
- [48 U.S.C. § 1397 Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers](https://www.frixlaw.com/law-library/statutes/usc_t48_s1397.md)
- [48 U.S.C. § 1398 Omitted](https://www.frixlaw.com/law-library/statutes/usc_t48_s1398.md)
- [48 U.S.C. § 1399 Repealed. Pub. L. 97–357, title III, § 308(b) , Oct. 19, 1982 , 96 Stat. 1710](https://www.frixlaw.com/law-library/statutes/usc_t48_s1399.md)
- [48 U.S.C. § 1400 Repealed. Pub. L. 98–454, title VII, § 709 , Oct. 5, 1984 , 98 Stat. 1741](https://www.frixlaw.com/law-library/statutes/usc_t48_s1400.md)
- [48 U.S.C. § 1401 to 1401e Repealed. Pub. L. 110–40, § 1(a) , June 29, 2007 , 121 Stat. 232](https://www.frixlaw.com/law-library/statutes/usc_t48_s1401...1401e.md)
- [48 U.S.C. § 1401f Omitted](https://www.frixlaw.com/law-library/statutes/usc_t48_s1401f.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t48_s1394. Check the current official text before relying on it. Not legal advice.