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INTERNAL REVENUE CODE OF 1954
Subchapter G—Special Provisions Applicable to Import Taxes .
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Sec. 4601. Applicability of tariff provisions. Sec. 4602. Certain taxes not to contravene trade agreements. Sec. 4603. Cross references.
SEC. 4601. APPLICABILITY OF TARIFF PROVISIONS.
The taxes imposed by this chapter (except subchapter F) shall be levied, assessed, collected and paid in the same manner as a dutyimposed by the Tariff Act of 1930 (46 Stat. 590; 19 U.S.C. chapter 4) and shall be treated for the purposes of all provisions of law relating to the customs revenue as a duty imposed by such act, except that— (1) T A X BASE.—The value on which such tax shall be based shall be the sum of (1) the dutiable value (under section 503 of such act; 46 Stat. 731; 19 U.S.C. 1503) of the article, plus (2) the customs duties, if any, imposed thereon under any provision of law; (2) ADDITIONAL DUTY AND FLEXIBLE TARIFF PROVISIONS.—For
the purposes of section 489 of such act (relating to additional duties in certain cases of undervaluation; 46 Stat. 725; 19 U.S.C. 1489), such tax shall not be considered an ad valorem rate of duty or a duty based upon or regulated in any manner by the value of the article, and for the purposes of section 336 of such act (the so-called flexible tariff provision; 46 Stat. 701; 19 U.S.C. 1336) such tax shall not be considered a duty; and (3) The tax imposed under subchapter E except as specifically provided in section 4582(b) with reference to certain products of Guam and American Samoa shall be imposed in full notwithstanding any provision of law granting exemption from or reduction of duties to products of any possession of the United States. SEC. 4602. CERTAIN TAXES NOT TO CONTRAVENE MENTS.
TRADE AGREE-
Nothing in subchapter E shall be construed as imposing a tax in contravention of an obligation undertaken in any trade agreement entered into prior to August 21, 1936, under the authority of section 350 of the Tariff Act of 1930, as amended (c. 474, 48 Stat. 943; 19 U.S.C. 1351). Each reference to any provision of the Internal Revenue Code of 1939 in any agreement entered into, or in any proclamation of the President made, under the authority of such section shall be deemed also to refer to the corresponding provision of this titleSEC. 4603. CROSS REFERENCES. (1) See subtitle F for administrative provisions of general application to the taxes imposed under this chapter. (2) See section 4501(b) for the import tax on sugar.
§ 4601
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