19 U.S.C. § 1309 — Supplies for certain vessels and aircraft
submitted 96 years ago by ch. 497 to r/title-19-CUSTOMS-DUTIES · 680 words · no verdicts yet
Specified supplies, equipment, and repairs may be removed from bonded locations free of duty or internal-revenue tax for eligible U.S. and foreign vessels and aircraft. The section also governs drawback, return to the United States, reciprocal treatment, and special duties for certain exports.
(a) Exemption from customs duties and internal-revenue tax. Under Treasury regulations, articles of foreign or domestic origin may be withdrawn free of duty and internal-revenue tax from a customs bonded warehouse, continuous customs custody outside a bonded warehouse, or a duty-free foreign-trade zone. Articles may also be withdrawn free of internal-revenue tax from an internal-revenue bonded warehouse, brewery, winery, or wine-storage bonded premises. The withdrawals may be for:
(1) Supplies, but not equipment, for (A) U.S.-operated vessels or aircraft; (B) U.S. vessels used in fishing or whaling, or actually engaged in foreign trade or the listed trade between U.S. ports, possessions, Hawaii, or Alaska; or (C) U.S.-registered aircraft actually engaged in foreign trade or the listed trade involving U.S. possessions, Hawaii, or Alaska.
(2) Supplies, including equipment, or repairs for (A) a foreign nation’s war vessels; or (B) foreign vessels used in fishing or whaling, or actually engaged in permitted foreign trade or listed trade involving U.S. possessions, Hawaii, or Alaska.
(3) Supplies, including equipment, ground equipment, maintenance, or repairs for foreign-registered aircraft actually engaged in permitted foreign trade or listed trade involving U.S. possessions, Hawaii, or Alaska. For ground-equipment articles, the exemption covers only duties and taxes imposed on or because of importation.
The free-withdrawal rules do not apply to petroleum products for vessels or aircraft making voyages or flights exclusively between Hawaii or Alaska and a U.S. airport or Pacific-coast seaport.
(b) Drawback. Articles withdrawn from the listed bonded locations or foreign-trade zones, imported articles, and domestically manufactured or produced articles loaded as supplies onto such U.S. vessels or aircraft, or loaded as supplies (including equipment) onto or used to maintain or repair such foreign vessels or aircraft, are treated as exported for this chapter’s drawback rules.
(c) Articles removed in, or returned to, the United States. An article exempted from duty or tax, or for which drawback was allowed, under this section or section 1317, is treated as imported from a foreign country if it is later removed in the United States from a vessel or aircraft or otherwise returned to the United States.
(d) Reciprocal privileges. The privileges for foreign-registered aircraft apply only if the Secretary of Commerce tells the Secretary of the Treasury that the foreign country allows, or will allow, substantially reciprocal privileges for U.S.-registered aircraft. If Commerce tells Treasury that the country has stopped or will stop allowing those privileges, these privileges no longer apply to aircraft registered in that country.
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—
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
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
for supplies (including equipment), ground equipment, maintenance, or repair of aircraft registered in any foreign country 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, where trade by foreign aircraft is permitted. With respect to articles for ground equipment, the exemption hereunder shall apply only to duties and to taxes imposed upon or by reason of importation.
The provisions for free withdrawals made by this subsection shall not apply to petroleum products for vessels or aircraft in voyages or flights exclusively between Hawaii or Alaska and any airport or Pacific coast seaport of the United States.
Articles withdrawn from bonded warehouses, bonded manufacturing warehouses, continuous customs custody elsewhere than in a bonded warehouse, or from a foreign-trade zone, imported articles, and articles of domestic manufacture or production, laden as supplies upon any such vessel or aircraft of the United States or laden as supplies (including equipment) upon, or used in the maintenance or repair of, any such foreign vessel or aircraft, shall be considered to be exported within the meaning of the drawback provisions of this chapter.
Any article exempted from duty or tax, or in respect of which drawback has been allowed, under this section or section 1317 of this title and thereafter removed in the United States from any vessel or aircraft, or otherwise returned to the United States, shall be treated as an importation from a foreign country.
The privileges granted by this section and section 1317 of this title in respect of aircraft registered in a foreign country shall be allowed only if the Secretary of the Treasury shall have been advised by the Secretary of Commerce that he has found that such foreign country allows, or will allow, substantially reciprocal privileges in respect of aircraft registered in the United States. If the Secretary of Commerce shall advise the Secretary of the Treasury that he has found that a foreign country has discontinued, or will discontinue, the allowance of such privileges, the privileges granted by this section and such section 1317 shall not apply thereafter in respect of aircraft registered in that foreign country.
Source credit: (June 17, 1930, ch. 497, title III, § 309, 46 Stat. 690; June 25, 1938, ch. 679, § 5(a), 52 Stat. 1080; July 22, 1941, ch. 314, § 3, 55 Stat. 602; Aug. 8, 1953, ch. 397, § 11(a), 67 Stat. 514; Pub. L. 86–606, § 5(a), July 7, 1960, 74 Stat. 361; Pub. L. 101–382, title III, § 484A(b), Aug. 20, 1990, 104 Stat. 708.)
- 1930Enacted · Act of June 17, 1930, ch. 497 · 46 Stat. 690
- 1938Amended · Act of June 25, 1938, ch. 679 · 52 Stat. 1080
- 1941Amended · Act of July 22, 1941, ch. 314 · 55 Stat. 602
- 1953Amended · Act of Aug. 8, 1953, ch. 397 · 67 Stat. 514
- 1960Amended · Pub. L. 86-606 · 74 Stat. 361
- 1990Amended · Pub. L. 101-382 · 104 Stat. 708
A history note hasn’t been published yet. The record shows enactment by ch. 497 on 1930-06-17.
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