### Question
How does ADMINISTRATIVE PROVISIONS define duty-free merchandise?


### Answer
Under *19 U.S.C. § 1555*, **duty-free merchandise** is defined as:

> merchandise sold by a duty-free sales enterprise on which neither Federal duty nor Federal tax has been assessed pending exportation from the customs territory

#### Citation:
  - *19 U.S.C. § 1555*
  - Heading: **CHAPTER 3-THE TARIFF AND RELATED PROVISIONS > SUBTITLE III-ADMINISTRATIVE PROVISIONS > Part IV-Transportation in Bond and Warehousing of Merchandise**

