Import duties on articles entering United States or possessions from Virgin Islands
48 U.S.C. § 1644
in effectAll articles coming into the United States from the Virgin Islands shall be subject to or exempt from duty as provided for in section 1301a 11 See References in Text note below. of title 19 and subject to internal-revenue taxes as provided for in section 7652(b) of title 26.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc48@119-95.zipFetched: 6/7/2026
