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The "Customs territory of the United States" includes:

  1. The States, Guam, and the U.S. Virgin Islands
  2. Only the States, the District of Columbia, and Puerto Rico
  3. The States and all U.S. insular possessions
  4. Only the 48 contiguous States
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B. Only the States, the District of Columbia, and Puerto Rico

Customs territory includes only the States, the District of Columbia, and Puerto Rico.

Source: 19 CFR 146.1(b)

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