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Citgo Petroleum Corp. v. United States
United States Court of International Trade
104 F. Supp. 2d 106 (2000)
Citgo Petroleum Corporation (Citgo) (plaintiff) stored jet fuel in warehouse tanks at a Florida port. When Citgo put jet fuel in these warehouse tanks, Citgo paid the United States Customs Service (customs) (defendant) a harbor-maintenance tax on the fuel. Citgo then sold the jet fuel to airlines. Under federal law, the sale of fuel used in aircraft engaged in foreign trade, i.e., fuel used for international flights, was exempt from any duty or internal-revenue taxes. Thus, Citgo was not required to collect or pay duties or taxes on those sales. Citgo asked customs to refund the harbor-maintenance tax that Citgo had previously paid on the fuel used for those tax-free sales. Customs refused to refund any of the tax, and Citgo sued.
Rule of Law
Holding and Reasoning (Restani, J.)
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