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 1 of title 19 and subject to internal-revenue taxes as provided for in section 7652(b) of title 26.

Terms Used In 48 USC 1644

  • Virgin Islands: as used in this chapter , shall apply to and include the territorial domain, islands, cays, and waters acquired by the United States through cession of the Danish West Indian Islands by the convention between the United States of America and His Majesty the King of Denmark entered into August 4, 1916, and ratified by the Senate on September 7, 1916 (39 Stat. See 48 USC 1541