---
kind: "section"
citation: "48 U.S.C. § 1421e"
title: "48"
title_heading: "Territories and Insular Possessions"
number: "1421e"
heading: "Duty on articles"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/48/1421e"
units:
  - "Chapter 8A — Guam"
  - "Subchapter I — General Provisions"
---

# §1421e. Duty on articles


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.


## Footnotes

[^1]: See References in Text note below.

## Source credit

(Aug. 1, 1950, ch. 512, § 27, 64 Stat. 392; Sept. 1, 1954, ch. 1213, title IV, § 402(b), 68 Stat. 1140.)

## Notes

### 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Section 1301a of title 19, referred to in text, was repealed by Pub.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.

### Amendments

1954—Act Sept. 1, 1954, subjected Guam to the general provision for importations from insular possessions contained in section 1301a of title 19.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1954 Amendment

Act Sept. 1, 1954, ch. 1213, title VI, § 601, 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]”.