26 U.S. Code § 7653 - Shipments from the United States
(a) Tax imposed
(1) Puerto Rico
All articles of merchandise of United States manufacture coming into Puerto Rico shall be entered at the port of entry upon payment of a tax equal in rate and amount to the internal revenue tax imposed in Puerto Rico upon the like articles of Puerto Rican manufacture.
(b) Exemption from tax imposed in the United States
Articles, goods, wares, or merchandise going into Puerto Rico, the Virgin Islands, Guam, and American Samoa from the United States shall be exempted from the payment of any tax imposed by the internal revenue laws of the United States.
(c) Drawback of tax paid in the United States
All provisions of law for the allowance of drawback of internal revenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internal revenue tax has been paid when shipped from the United States to Puerto Rico, the Virgin Islands, Guam, or American Samoa.
Source(Aug. 16, 1954, ch. 736 68A Stat. 908; Pub. L. 86–70, § 22(f),June 25, 1959, 73 Stat. 146; Pub. L. 86–624, § 18(h),July 12, 1960, 74 Stat. 416; Pub. L. 94–455, title XIX, § 1906(a)(56),Oct. 4, 1976, 90 Stat. 1832.)
References in Text
Act of August 1, 1950, referred to in subsec. (d), is act Aug. 1, 1950, ch. 512, 64 Stat. 384, as amended, known as the Organic Act of Guam, which is classified principally to chapter 8A (§ 1421 et seq.) of Title 48, Territories and Insular Possessions. For complete classification of this Act to the Code, see Short Title note set out under section 1421 of Title 48 and Tables.
1976—Subsec. (d). Pub. L. 94–455struck out “ch. 512, 64 Stat. 392, section 30” after “August 1, 1950”.
1960—Subsec. (d). Pub. L. 86–624substituted “or its possessions” for “, its possessions or the Territory of Hawaii”.
1959—Subsec. (d). Pub. L. 86–70substituted “its possessions or the Territory of Hawaii” for “its Territories or possessions”.
Effective Date of 1960 Amendment
Amendment by Pub. L. 86–624effective Aug. 21, 1959, see section 18(k) ofPub. L. 86–624, set out as a note under section 3121 of this title.
Effective Date of 1959 Amendment