(a) The following articles may be imported into the Virgin Islands for use and consumption in the Virgin islands free of the payment of customs duties:
(1) computers and computerware including, hard drives, keyboards, control/adapter units and batteries, portable computer hard drives;
(2) electronic tablet computers;
(3) portable music players;
(4) cell phones;
(5) cell phone and tablet accessories;
(6) headphones;
(7) acoustical speakers;
(8) cameras (including digital and photographic); and
(9) removable memory cards, electronic flash memory data storage devices and/or universal serial bus (USB) flash memory drives, used for storing digital information in devices which include, but are not limited to, digital cameras, mobile phones, laptop computers, mp3 players and video game consoles.
(b) Whenever permitted by federal law, gasoline, diesel and fossil fuel are permitted to be imported into the Virgin Islands free of custom duties provided they are used or consumed in the Virgin Islands.