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 .) [1] See References in Text note below. Editorial Notes References in Text Section 1301a of title 19 , referred to in text, was repealed by Pub. L. 87–456, title III, § 301(a) , May 24, 1962 , 76 Stat. 75 . See General Headnote 3(a) under section 1202 of Title 19 , Customs Duties. Codification Section constitutes subsec. (d) of section 28 of act July 22, 1954 . Subsecs. (a) and (c) of section 28 are classified to sections 1642 and 1643, respectively, of this title, and subsec. (b) thereof amended section 3350 of former Title 26, Internal Revenue Code , 1939. Amendments 1986— Pub. L. 99–514 substituted “ Internal Revenue Code of 1986 ” for “ Internal Revenue Code of 1954 ”, which for purposes of codification was translated as “title 26” thus requiring no change in text. 1954—Act Sept. 1, 1954 , subjected the Virgin Islands to the general provision for importations from insular possessions contained in section 1301a of Title 19 , Customs Duties. Statutory Notes and Related Subsidiaries Effective Date of 1954 Amendment Amendment by act Sept. 1, 1954 , effective on and after the thirtieth day following Sept. 1, 1954 , see section 601 of act Sept. 1, 1954 , set out as a note under section 1421e of this title . CFR Title Parts 43 17