Justice and Law Enforcement:

U.S. Customs Service's Collection of Duties on Imports to the Virgin Islands

GGD-84-26: Published: Oct 25, 1983. Publicly Released: Nov 25, 1983.

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In response to a congressional request, GAO determined: (1) the legality of reimbursing the U.S. Customs Service for costs it incurred in assisting officials of the Virgin Islands to collect customs duties on imports; and (2) whether duty proceeds are sufficient to cover collection costs.

GAO found that, under existing law, collection costs should be deducted from proceeds from Virgin Islands customs duties and that the proceeds are currently sufficient to cover collection costs.

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