United States Code (Last Updated: May 24, 2014) |
Title 48. TERRITORIES AND INSULAR POSSESSIONS |
Chapter 4. PUERTO RICO |
SubChapter I. GENERAL PROVISIONS |
§ 738. Free interchange of merchandise with United States
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All merchandise and articles coming into the United States from Puerto Rico and coming into Puerto Rico from the United States shall be entered at the several ports of entry free of duty and in no event shall any tariff duties be collected on said merchandise or articles.
Codification
Act
Section 3 also contained provisions relating to a tax on merchandise of Porto Rican manufacture equal to the internal-revenue tax imposed in the United States, and on merchandise of United States manufacture coming into Porto Rico, a tax equal to the internal-revenue tax imposed in Porto Rico upon like articles of Porto Rican manufacture which are contained in sections 7652 and 7653 of Title 26, Internal Revenue Code.
Section was not enacted as part of the Puerto Rican Federal Relations Act which comprises this chapter.
Change Of Name
“Puerto Rico” substituted in text for “Porto Rico” pursuant to act