duty-free merchandise
Defined in 1 place of the United States Code.
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;
Source
- 2000–present19 U.S.C. § 1555Customs Duties · Bonded warehouses · for purposes of this section
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.
Source
- 1994–present19 U.S.C. § 1555Customs Duties · Bonded warehouses · in this chapter