# Virgin Islands Deposit Fund

**Agency:** Homeland Security  
**Account:** Virgin Islands Deposit Fund  
**Source document:** Customs and Border Protection · p. 9  
**Vintage:** President's Budget PB2027  
**Canonical URL:** https://hitchintel.com/budget/homeland-security/virgin-islands-deposit-fund  

> **Trust:** parsed from the agency Congressional Justification. Approximate, **not summable**, verify at the cited page.

## Funding ($M)

| Fiscal year | Basis | Amount |
| --- | --- | --- |
| FY2025 | enacted | 14.6 |
| FY2026 | CR annualized | 14.7 |
| FY2027 | request | 15.7 |

The prior-year column is a CR annualized figure, not an enacted appropriation.


## Homeland Security discretionary budget authority (OMB PBDB — authoritative)

FY2027 $91.40B, FY2026 $88.60B. This is the agency total, not a sum of the parsed lines.


## What this funds

The U.S. Virgin Islands is an unincorporated territory of the United States. This unincorporated status establishes the U.S. Virgin Islands within the immigration and agriculture jurisdiction, but outside of the customs territory of the United States based on Section 36 of the Organic Act of the Virgin Islands of the United States of 1936, codified as 48 U.S.C. 1406i. Authority: Pursuant to the Organic Act of the Virgin Islands of the United States (Pub. L. 74-749), the Revised Organic Act of the Virgin Islands of the United States (Pub. Law 83-517), and Pub. Law 96-205 (codified at 48 U.S.C. 1469c), U.S. Customs and Border Protection (CBP) collects duties and taxes on behalf of the U.S. Virgin Islands that are deposited into the Virgin Islands Deposit Fund. Under the authority of 48 U.S.C. 1469c, CBP may provide reimbursable services to the U.S. Virgin Islands at the U.S. Virgin Islands' behest. Deposit Fund Uses: The fund supports costs related to CBP operations in the U.S. Virgin Islands, and any remaining funds are remitted to the U.S. Virgin Islands. In addition to the cost of collecting U.S. Virgin Islands customs duties and taxes, the Virgin Island Deposit Fund may fund the costs of pre-departure inspection services for passengers departing from the U.S. Virgin Islands to the Continental United States and Puerto Rico. However, due to an additional agreement between the U.S. Virgin Islands and CBP, the Virgin Island Deposit Fund has not funded these operations since 2015. Change Mechanism: Changes are under the Government of U.S. Virgin Islands' purview. The statutes direct CBP to collect duties and taxes levied by the U.S. Virgin Islands Legislature that are deposited into the Virgin Islands Deposit Fund for use as revenue for the U.S. Virgin Islands. The mechanics of this arrangement are specified in a 2014 Memorandum of Agreement (MOA), which operationalizes existing statutes governing the services provided by CBP and funding sources to be used in their execution. Per the MOA, CBP deducts from the Virgin Islands Deposit Fund, the costs defined in the 2014 MOA and remits any remaining funds to the U.S. Virgin Islands.


**Where it sits:** Civilian / Non-Defense › Homeland Security › Customs and Border Protection › Virgin Islands Deposit Fund


*HitchAI is an independent intelligence service, not affiliated with the U.S. government. Civilian line dollars are parsed from agency Congressional Justifications and are approximate.*