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11.1806 Exemption of Foreign Sales Corporations from excise taxes, customs duties, etc.

Cite as [A.S.C.A. 11.1806]

A corporation which is a Qualifying American Samoa Foreign Sales Corporation(within the meaning of 11.1807) is exempt from all excise taxes on imports imposed under chapter 10, Title 11, A.S.C.A., all excise taxes on exports imposed under chapter 15, Title 11, A.S.C.A., and all other customs duties on imports.

History: 1984, PL 18-54