Upon the sale or transfer of any article described in section 530 or upon the first use of such article for a purpose other than that described in section 530 or upon the expiration of the six-month period described in section 530 or the extension thereof, customs duties at the lawful rate at the time of importation shall immediately become due and payable.
U.S. Virgin Islands Legal Code
532
U.S. Virgin Islands § 532 — U.S. Virgin Islands law