American Samoa § 11.1806 - Exemption of Foreign Sales Corporations from excise taxes, customs duties, etc.
Full text of American Samoa American Samoa Code Annotated § 11.1806 — Exemption of Foreign Sales Corporations from excise taxes, customs duties, etc., with citation guidance and answers to common questions.
§ 11.1806. Exemption of Foreign Sales Corporations from excise taxes, customs duties, etc.
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.
Source: official American Samoa text · Last verified 2026-08-27
Frequently Asked Questions About American Samoa § 11.1806
What does American Samoa Code Annotated § 11.1806 cover?
Section 11.1806 ("Exemption of Foreign Sales Corporations from excise taxes, customs duties, etc.") is part of the American Samoa Code Annotated, the codified statutory law of American Samoa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite American Samoa § 11.1806?
A common citation format is "American Samoa Code Annotated § 11.1806" (American Samoa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of American Samoa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the American Samoa official source linked on this page or consult a licensed American Samoa attorney.
How does American Samoa § 11.1806 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in American Samoa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in American Samoa.