duty-free merchandise
Defined in 1 dictionary — U.S. Code
United States Code
19 U.S.C. § 1555 — in this chapter
The term “duty-free merchandise” means merchandise sold by a duty-free sales enterprise on which neither Federal duty nor Federal tax has been assessed pending exportation from the customs territory.
19 U.S.C. § 1555 — for purposes of this section
the term “duty-free merchandise” means merchandise on which the liability for payment of duty or tax imposed by reason of importation has been deferred pending exportation from the customs territory;