(a) Non-Virgin Islands export property imported into the United States Virgin Islands for reexport by an VIFSC shall be free of customs duties.\n(b) The Director shall, within ten (10) days of a written request of an eligible VIFSC to do so, provide the United States Customs Service with a certification that such VIFSC is eligible for the benefits of this section. Should an VIFSC (or former VIFSC) which has been so certified become no longer eligible for such benefits, the Director shall immediately so certify to the United States Customs Service.
U.S. Virgin Islands Legal Code
776
U.S. Virgin Islands § 776 — U.S. Virgin Islands law