48 U.S.C. § 1421E
Section 1421e · Duty on articles
Amended 2 times on record
Applied in 1 court decisions — leading case Kanazawa Ltd. v. Sound, Unlimited (1971)
Most recently applied in Kanazawa Ltd. v. Sound, Unlimited (March 1971)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
All articles coming into the United States from Guam shall be subject to or exempt from duty as provided for in section 1301a 1 of title 19.
Editorial notes U.S. Code · Office of the Law Revision Counsel
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Section 1301a of title 19, referred to in text, was repealed by Pub.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.
Amendments
1954—Act Sept. 1, 1954, subjected Guam to the general provision for importations from insular possessions contained in section 1301a of title 19.
Effective Date of 1954 Amendment
Section 601 of act Sept. 1, 1954, 68 Stat. 1141, provided that: “Titles II, III, IV, and VI of this Act [enacting section 1301a of Title 19, Customs Duties, amending sections 1421e and 1644 of this title and sections 160, 161, 1001, and 1201 of Title 19] shall be effective on and after the thirtieth day following the date of the enactment of this Act [Sept. 1, 1954]”.