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48 U.S.C. § 738 — Free interchange of merchandise with United States
Federal law — U.S. Code and appendices · legal_authorities
All merchandise and articles coming into the United States from Puerto Rico and coming into Puerto Rico from the United States shall be entered at the several ports of entry free of duty and in no event shall any tariff duties be collected on said merchandise or articles.
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Source file: Laws/federal/codes/united-states-code/title-48/section-738-free-interchange-of-merchandise-with-united-states--e4e4d82fa4.md
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Source location: Title 48, Chapter 4, § 738; chapter-004-puerto-rico.md
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All merchandise and articles coming into the United States from Puerto Rico and coming into Puerto Rico from the United States shall be entered at the several ports of entry free of duty and in no event shall any tariff duties be collected on said merchandise or articles.
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Federal law — U.S. Code and appendices · legal_authorities
From and after May 17, 1932, the island designated “Porto Rico” in the Act entitled “An Act to provide a civil government for Porto Rico, and for other purposes,” approved March 2, 1917, as amended, shall be known and designated as “Puerto Rico.” All laws, regulations, and public documents and records of the United States in which such island is designated or referred to under the name of “Porto Rico” shall be held to refer to such island under and by the name of “Puerto Rico.”
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Federal law — U.S. Code and appendices · legal_authorities
The statutory laws of the United States not locally inapplicable, except as hereinbefore or hereinafter otherwise provided, shall have the same force and effect in Puerto Rico as in the United States, except the internal revenue laws other than those contained in the Philippine Trade Act of 1946 [[22 U.S.C. 1251](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section1251&num=0&edition=prelim) et seq.] or the Philippine Trade Agreement Revision Act of 1955 [[22 U.S.C. 1371](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section1371&num=0&edition=prelim) et seq.]: Provided, however, That after May 1, 1946, all taxes collected under the internal revenue laws of the United States on articles produced in Puerto Rico and transported to the United States, or consumed in the island shall be covered into the treasury of Puerto Rico.
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Federal law — U.S. Code and appendices · legal_authorities
Page 60
TITLE 48—TERRITORIES AND INSULAR POSSESSIONS
§ 738
1934—Act Mar. 2, 1934, repealed so much of former
provisions of twentieth paragraph of this section mak-
ing it unlawful to import, manufacture, sell or give
away, or to expose for sale or gift any intoxicating liq-
uors. The penalty formerly contained in such para-
graph, related only to violation of such provisions.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1950 AMENDMENT
Amendment by act July 3, 1950, effective July 25, 1952,
the date the Constitution of Puerto Rico became effec-
tive, see Effective Date of Repeal note set out under
section 732 of this title.
§ 738. Free interchange of merchandise with
United States
All merchandise and articles coming into the
United States from Puerto Rico and coming into
Puerto Rico from the United States shall be en-
tered at the several ports of entry free of duty
and in no event shall any tariff duties be col-
lected on said merchandise or articles.
(Apr. 12, 1900, ch. 191, § 3, 31 Stat. 77; May 17, 1932,
ch. 190, 47 Stat. 158.)
Editorial Notes
CODIFICATION
Act Apr. 12, 1900, § 3, as originally enacted, imposed
tariff duties, amounting to 15 per centum of the duties
on like articles imported from foreign countries, on all
articles of merchandise coming into the United States
from Porto Rico and vice versa. Merchandise and arti-
cles except coffee, not dutiable under United States’
tariff laws, and merchandise or articles entered in
Porto Rico free of duty under orders theretofore made
by the Secretary of War, were to be admitted from the
United States free of duty, all laws or parts of laws to
the contrary, notwithstanding. However, all of the
aforesaid tariff duties were to cease, and the provisions
in the text were to become
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