All articles coming into the United States from the Virgin Islands shall be subject to or exempt from duty as provided for in section 1301a [1] of title 19 and subject to internal-revenue taxes as provided for in section 7652(b) of title 26.
(July 22, 1954, ch. 558, § 28(d), 68 Stat. 509; Sept. 1, 1954, ch. 1213, title IV, § 402(a), 68 Stat. 1140; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
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