United States Code · Section
§ 1309 — Supplies For Certain Vessels And Aircraft
19 U.S.C. § 1309
View:
(a) Articles of foreign or domestic origin may be withdrawn, under such regulations as the Secretary of the Treasury may prescribe, from any customs bonded warehouse, from continuous customs custody elsewhere than in a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—
(1) 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
(2) 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
(3) 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.
(b) Articles withdrawn from bonded warehouses, bonded manufacturing warehouses, continuous customs custody elsewhere than in a bonded warehouse, or from a foreign-trade zone,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.
(c) 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.
(d) 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.
Implementing Regulations
-
§ 122.131 Application.19 C.F.R. § 122.131
-
§ 190.111 Drawback allowance.19 C.F.R. § 190.111
-
§ 24.24 Harbor maintenance fee.19 C.F.R. § 24.24
-
§ 113.55 Cancellation of export bonds.19 C.F.R. § 113.55
-
§ 146.70 Transfer of zone-restricted merchandise into Customs territory.19 C.F.R. § 146.70
-
§ 146.69 Supplies, equipment, and repair material for vessels or aircraft.19 C.F.R. § 146.69
-
§ 190.112 Procedure.19 C.F.R. § 190.112
-
§ 191.76 Landing certificate.19 C.F.R. § 191.76
-
§ 191.111 Drawback allowance.19 C.F.R. § 191.111
-
§ 191.112 Procedure.19 C.F.R. § 191.112
-
§ 190.2 Definitions.19 C.F.R. § 190.2
-
§ 191.2 Definitions.19 C.F.R. § 191.2
-
§ 28.223 Export marks.27 C.F.R. § 28.223
-
§ 28.335 Disallowance of claim.27 C.F.R. § 28.335
-
§ 28.141 General.27 C.F.R. § 28.141
-
§ 28.226 Removals of beer by agent on behalf of brewer.27 C.F.R. § 28.226
-
§ 28.333 Claims for drawback.27 C.F.R. § 28.333
-
§ 28.146 Disposition of forms.27 C.F.R. § 28.146
-
§ 28.218 Disposition of Forms 1582-A (5120.24).27 C.F.R. § 28.218
-
§ 28.91 General.27 C.F.R. § 28.91
-
§ 28.144 Export marks.27 C.F.R. § 28.144
-
§ 28.269 Certification by district director of customs.27 C.F.R. § 28.269
-
§ 28.123 Export marks.27 C.F.R. § 28.123
-
§ 28.214 Notice and claim, Form 5120.24.27 C.F.R. § 28.214
-
§ 28.268 Receipt for liquors for use on vessels or aircraft.27 C.F.R. § 28.268
-
§ 28.121 General.27 C.F.R. § 28.121
-
§ 28.171 General.27 C.F.R. § 28.171
-
§ 28.103 Export marks.27 C.F.R. § 28.103
-
§ 28.261 Notice to district director of customs.27 C.F.R. § 28.261
-
§ 28.23 Reciprocating foreign countries.27 C.F.R. § 28.23
-
§ 28.281 Certificate of use for distilled spirits and wines.27 C.F.R. § 28.281
-
§ 28.225 Removals of beer by brewer.27 C.F.R. § 28.225
-
§ 28.216 Export marks.27 C.F.R. § 28.216
-
§ 28.142 Notice, Form 1689 (5130.12).27 C.F.R. § 28.142
-
§ 28.221 General.27 C.F.R. § 28.221
-
§ 28.211 General.27 C.F.R. § 28.211
-
§ 25.203 Exportation without payment of tax.27 C.F.R. § 25.203
-
§ 28.242 Shipment for use on aircraft.27 C.F.R. § 28.242
-
§ 28.21 General.27 C.F.R. § 28.21
-
§ 28.190 Notice, TTB Form 5110.30.27 C.F.R. § 28.190
-
§ 28.22 Vessels employed in the fisheries.27 C.F.R. § 28.22
-
§ 28.193 Export marks.27 C.F.R. § 28.193
-
§ 28.280 Distilled spirits and wines.27 C.F.R. § 28.280
-
§ 28.282 Beer.27 C.F.R. § 28.282
-
25.903 Exempted supplies.48 C.F.R. § 25.903
-
PART 10—ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.19 C.F.R. pt. 10
-
PART 191—DRAWBACK19 C.F.R. pt. 191
-
PART 190—MODERNIZED DRAWBACK19 C.F.R. pt. 190
-
§ 10.59 Exemption from customs duties and internal-revenue tax.19 C.F.R. § 10.59
-
§ 10.62b Aircraft turbine fuel.19 C.F.R. § 10.62b
-
§ 10.62 Bunker fuel oil.19 C.F.R. § 10.62
-
§ 19.418 Authorized withdrawals without payment of tax.27 C.F.R. § 19.418