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19 U.S.C. § 1317 — Tobacco products; supplies for certain vessels and aircraft

Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1317 — Tobacco products; supplies for certain vessels and aircraft

**(a) Exportation of tobacco products** The shipment or delivery of manufactured tobacco, snuff, cigars, or cigarettes, for consumption beyond the jurisdiction of the internal-revenue laws of the United States, as defined by [section 2197(a) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section2197/a&num=0&edition=prelim), shall be deemed exportation within the meaning of the customs and internal-revenue laws applicable to the exportation of such articles without payment of duty or internal-revenue tax. **(b) Exportation of supplies for certain vessels and aircraft** The shipment or delivery of any merchandise for use as supplies (including equipment) upon, or in the maintenance or repair of any vessel or aircraft described in subdivision (2) or (3) of [section 1309(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1309/a&num=0&edition=prelim), or for use as ground equipment for any such aircraft, shall be deemed an exportation within the meaning of the customs and internal-revenue laws applicable to the exportation of such merchandise without the payment of duty or internal-revenue tax. With respect to merchandise for use as ground equipment, such shipment or delivery shall not be deemed an exportation within the meaning of the internal-revenue laws relating to taxes other than those imposed upon or by reason of importation.

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Source location: Title 19, Chapter 4, § 1317; chapter-004-tariff-act-of-1930.md

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1304 — Marking of imported articles and containers

**(a) Marking of articles** Except as hereinafter provided, every article of foreign origin (or its container, as provided in subsection (b) hereof) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article. The Secretary of the Treasury may by regulations— (1) Determine the character of words and phrases or abbreviations thereof which shall be acceptable as indicating the country of origin and prescribe any reasonable method of marking, whether by printing, stenciling, stamping, branding, labeling, or by any other reasonable method, and a conspicuous place on the article (or container) where the marking shall appear; (2) Require the addition of any other words or symbols which may be appropriate to prevent deception or mistake as to the origin of the article or as to the origin of any other article with which such imported article is usually combined subsequent to importation but before delivery to an ultimate purchaser; and (3) Authorize the exception of any article from the requirements of marking if— (A) Such article is incapable of being marked; (B) Such article cannot be marked prior to shipment to the United States without injury; (C) Such article cannot be marked prior to shipment to the United States, except at an expense economically prohibitive of its importation; (D) The marking of a container of such article will reasonably indicate the origin of such article; (E) Such article is a crude substance; (F) Such article is imported for use by the importer and not intended for sale in its imported or any o

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7851 — Applicability of revenue laws

**(a) General rules** Except as otherwise provided in any section of this title— (1) **Subtitle A** (A) Chapters 1, 2, and 6 of this title shall apply only with respect to taxable years beginning after December 31, 1953, and ending after the date of enactment of this title, and with respect to such taxable years, chapters 1 (except sections 143 and 144) and 2, and section 3801, of the Internal Revenue Code of 1939 are hereby repealed. (B) Chapter 3 of this title shall apply with respect to payments and transfers occurring after December 31, 1954, and as to such payments and transfers sections 143 and 144 and chapter 7 of the Internal Revenue Code of 1939 are hereby repealed. (C) Any provision of subtitle A of this title the applicability of which is stated in terms of a specific date (occurring after December 31, 1953), or in terms of taxable years ending after a specific date (occurring after December 31, 1953), shall apply to taxable years ending after such specific date. Each such provision shall, in the case of a taxable year subject to the Internal Revenue Code of 1939, be deemed to be included in the Internal Revenue Code of 1939, but shall be applicable only to taxable years ending after such specific date. The provisions of the Internal Revenue Code of 1939 superseded by provisions of subtitle A of this title the applicability of which is stated in terms of a specific date (occurring after December 31, 1953) shall be deemed to be included in subtitle A of this title, but shall be applicable only to the period prior to the taking effect of the corresponding provision of subtitle A. (D) Effective with respect to taxable years ending after March 31, 1954, and subject to tax under chapter 1 of the Internal Revenue Code of 1939— (i) Sections 13(b)(3

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1401 — Miscellaneous

When used in this subtitle or in part I of subtitle II— **(a) Vessel** The word “vessel” includes every description of water craft or other contrivance used, or capable of being used, as a means of transportation in water, but does not include aircraft. **(b) Vehicle** The word “vehicle” includes every description of carriage or other contrivance used, or capable of being used, as a means of transportation on land, but does not include aircraft. **(c) Merchandise** The word “merchandise” means goods, wares, and chattels of every description, and includes merchandise the importation of which is prohibited, and monetary instruments as defined in [section 5312 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section5312&num=0&edition=prelim). **(d) Person** The word “person” includes partnerships, associations, and corporations. **(e) Master** The word “master” means the person having the command of the vessel. **(f) Day** The word “day” means the time from eight o’clock antemeridian to five o’clock postmeridian. **(g) Night** The word “night” means the time from five o’clock postmeridian to eight o’clock antemeridian. **(h) United States** The term “United States” includes all Territories and possessions of the United States except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. **(i) Officer of the customs; customs officer** The terms “officer of the customs” and “customs officer” mean any officer of the United States Customs Service of the Treasury Department (also hereinafter referred to as the “Customs Service”) or any commissioned, warrant, or petty officer of the Coast Guard, or any agent or other person, including foreign law enforcement officers, autho

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1309 — Supplies for certain vessels and aircraft

**(a) Exemption from customs duties and internal-revenue tax** Articles of foreign or domestic origin may be withdrawn, under such regulations as the Secretary of the Treasury may prescribe, from any customs bonded warehouse, from continuous customs custody elsewhere than in a bonded warehouse, or from a foreign-trade zone free of duty and internal-revenue tax, or from any internal-revenue bonded warehouse, from any brewery, or from any winery premises or bonded premises for the storage of wine, free of internal-revenue tax— (1) for supplies (not including equipment) of (A) vessels or aircraft operated by the United States, (B) vessels of the United States employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions, or between Hawaii and any other part of the United States, or between Alaska and any other part of the United States, or (C) aircraft registered in the United States and actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States; or (2) for supplies (including equipment) or repair of (A) vessels of war of any foreign nation, or (B) foreign vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States, where such trade by foreign vessels is permitted; or (3) for supplies (including equipment), ground equipment, maintenance, or repair of air

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1317 — Tobacco products; supplies for certain

Page 98 TITLE 19—CUSTOMS DUTIES § 1316 1978—Subsec. (a)(3). Pub. L. 95–410, § 101, added par. (3). Subsec. (d). Pub. L. 95–410, § 204, substituted ‘‘publica- tion in the Federal Register’’ for ‘‘publication in the weekly Treasury Decisions’’. 1975—Subsec. (d). Pub. L. 93–618, as amended by Pub. L. 96–39, inserted ‘‘or the imposition of countervailing duties under section 1303 of this title’’ after ‘‘anti- dumping duties’’. 1970—Subsec. (a). Pub. L. 91–271 substituted reference to the appropriate customs officer for reference to the collector. 1953—Act Aug. 8, 1953, amended section generally by dividing section into subsections, and by changing the provisions set out as subsecs. (a) and (b) to clarify such provisions with respect to effective dates of rates of duty. 1938—Act June 25, 1938, amended section generally, among which changes it inserted provisions set out as subsecs. (c) and (d). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1994 AMENDMENT Pub. L. 103–465, title II, § 261(d)(2), Dec. 8, 1994, 108 Stat. 4910, provided that: ‘‘The amendments made by this subsection [amending this section and sections 1337, 1671, 1677i, 2192, and 2194 of this title and provi- sions set out as a note under section 1303 of this title] shall take effect on the effective date of this title [Jan. 1, 1995, see Effective Date of 1994 Amendment note set out under section 1671 of this title]. EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–418 effective Jan. 1, 1989, and applicable with respect to articles entered on or after such date, see section 1217(b)(1) of Pub. L. 100–418, set out as an Effective Date note under section 3001 of this title. EFFECTIVE DATE OF 1975 AMENDMENT Pub. L. 93–618, title III, § 331(d), Jan. 3, 1975, 88 St

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