Title 19 — Customs Duties
Part I · Chapter 4 — Tariff Act of 1930
§ 1317. Tobacco products; supplies for certain vessels and aircraft
Statutory text
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, 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.
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, 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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 71–497 · 46 Stat. 590
Enacted · 19 U.S.C. § 1317
June 17, 1930, ch. 497, title III, § 317, 46 Stat. 696
Source evidence
Code source credit
June 17, 1930, ch. 497, title III, § 317, 46 Stat. 696Public Law not identified
Changed · 19 U.S.C. § 1317(b)
Subsec. (b). Act Aug. 8, 1953, extended to foreign vessels the exemption from payment of duty and internal revenue tax theretofore available for supplies used in the maintenance or repair of aircraft; and provided an exemption for ground equipment for foreign-flag aircraft from duties and taxes imposed on, by reason of, importation
Unresolved: No Public Law or Statutes at Large citation in the Code source.
Source evidence
Code amendment note
Subsec. (b). Act Aug. 8, 1953, extended to foreign vessels the exemption from payment of duty and internal revenue tax theretofore available for supplies used in the maintenance or repair of aircraft; and provided an exemption for ground equipment for foreign-flag aircraft from duties and taxes imposed on, by reason of, importation.
0 of 2 references resolved to an enrolled provision · 1 partial · 1 unresolved
Editorial Notes
References in Text
Section 2197(a) of title 26, referred to in subsec. (a), is a reference to section 2197(a) of the Internal Revenue Code of 1939, which was repealed by section 7851 of Title 26, Internal Revenue Code.
Amendments1938–1953 · 2 rounds
1953
Subsec. (b). Act , extended to foreign vessels the exemption from payment of duty and internal revenue tax theretofore available for supplies used in the maintenance or repair of aircraft; and provided an exemption for ground equipment for foreign-flag aircraft from duties and taxes imposed on, by reason of, importation.
1938
Act , amended section catchline, designated existing provisions as subsec. (a), and added subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 1953 Amendment; Savings Provision
Amendment by act , effective on and after thirtieth day following , and savings provision, see notes set out under section 1304 of this title.
Effective Date of 1938 Amendment
Amendment by act , effective on thirtieth day following , except as otherwise specifically provided, see section 37 of act , set out as a note under section 1401 of this title.
Repeals
Insofar as subsec. (a) of this section related exclusively to Internal Revenue it was repealed and incorporated as section 2197(b) of the Internal Revenue Code of 1939. See section 4(a) of enacting sections of Internal Revenue Code of 1939. Section 2197(b) of I. R. C. 1939 was replaced by section 5704(b) of Title 26, Internal Revenue Code.
Credits
1930–1953 · 3 acts
- 1930June 17, 1930, ch. 497, title III, § 317, 46 Stat. 696
- 1938June 25, 1938, ch. 679, § 5(b), 52 Stat. 1081
- 1953Aug. 8, 1953, ch. 397, § 11(b), 67 Stat. 514.
Show as published
(June 17, 1930, ch. 497, title III, § 317, 46 Stat. 696; June 25, 1938, ch. 679, § 5(b), 52 Stat. 1081; Aug. 8, 1953, ch. 397, § 11(b), 67 Stat. 514.)