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Electronic Code of Federal Regulations

e-CFR data is current as of February 27, 2020

Title 19Chapter IPart 148


TITLE 19—Customs Duties

CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

PART 148—PERSONAL DECLARATIONS AND EXEMPTIONS

rule
§148.0
Scope.

Subpart A—GENERAL PROVISIONS

§148.1
Registration of effects to be taken abroad.
§148.2
Residence status of arriving persons.
§148.3
Customs treatment after transiting the Panama Canal.
§148.4
Accompanying articles.
§148.5
Regular entry of articles in baggage.
§148.6
Entry of unaccompanied shipments of effects subject to personal exemptions.
§148.7
Unclaimed baggage.
§148.8
Temporary importation by residents arriving for short visits.
rule

Subpart B—DECLARATIONS

§148.11
Declaration required.
§148.12
Oral declarations.
§148.13
Written declarations.
§148.14
Family declarations.
§148.15
Inclusion of articles not for personal or household use.
§148.16
Amendment of declaration.
§148.17
Declaration on arrival incidental to further foreign travel.
§148.18
Failure to declare.
§148.19
False or fraudulent statement.
rule

Subpart C—EXAMINATION OF BAGGAGE AND COLLECTION OF DUTIES AND TAXES

§148.21
Opening of baggage, compartments, or vehicles.
§148.22
Examination of air travelers' baggage in foreign territory.
§148.23
Examination and clearance of baggage.
§148.24
Determination of dutiable value.
§148.25
Reexamination and protest.
§148.26
Collection of internal revenue taxes.
§148.27
Receipt for payment.
rule

Subpart D—EXEMPTIONS FOR RETURNING RESIDENTS

§148.31
Effects taken abroad.
§148.32
Vehicles, aircraft, boats, teams and saddle horses taken abroad.
§148.33
Articles acquired abroad.
§148.34
Family grouping of exemptions for articles acquired abroad.
§148.35
Length of stay for exemption of articles acquired abroad.
§148.36
Frequency of allowance of exemption for articles acquired abroad.
§148.37
Replacement of unsatisfactory articles acquired abroad.
§148.38
Sale of articles acquired abroad.
§148.39
Rented automobiles.
rule

Subpart E—EXEMPTIONS FOR NONRESIDENTS

§148.41
Articles carried through the United States.
§148.42
Personal effects.
§148.43
Tobacco products and alcoholic beverages.
§148.44
Gifts.
§148.45
Vehicles and other conveyances.
§148.46
Sale of exempted articles.
rule

Subpart F—OTHER EXEMPTIONS

§148.51
Special exemption for personal or household articles.
§148.52
Exemption for household effects used abroad.
§148.53
Exemption for tools of trade.
§148.54
Exemption for effects of citizens dying abroad.
§148.55
Exemption for articles bearing American trademark.
rule

Subpart G—CREWMEMBER DECLARATIONS AND EXEMPTIONS

§148.61
Status as crewmembers.
§148.62
Declaration and entry of articles by crewmembers.
§148.63
Articles for use while on temporary leave.
§148.64
Administrative exemption.
§148.65
Exemption for resident crewmembers.
§148.66
Exemptions for nonresident crewmembers.
§148.67
Penalties for failure to declare articles.
rule

Subpart H—MILITARY AND CIVILIAN EMPLOYEES OF THE UNITED STATES, AND EVACUEES

§148.71
Status of persons in service of United States as returning residents.
§148.72
[Reserved]
§148.73
Baggage on carriers operated by the Department of Defense.
§148.74
Exemption on termination of assignment to extended duty or on evacuation.
§148.75
Persons ineligible for exemption on termination of assignment.
§148.76
Waiver of requirements or limitations.
§148.77
Entry of effects on termination of assignment to extended duty, or on evacuation.
rule

Subpart I—PERSONNEL OF FOREIGN GOVERNMENTS AND INTERNATIONAL ORGANIZATIONS AND SPECIAL TREATMENT FOR RETURNING INDIVIDUALS

§148.81
General provisions.
§148.82
Diplomatic, consular, and other privileged personnel.
§148.83
Diplomatic and consular bags.
§148.84
Special treatment for returning individuals.
§148.85
Subsequent importations for the personal or family use of diplomatic, consular and other privileged personnel.
§148.86
Articles for official use of representatives of foreign governments and public international organizations.
§148.87
Officers and employees of, and representatives to public international organizations.
§148.88
Certain representatives to and officers of the United Nations and the Organization of American States.
§148.89
Property of public international organizations and foreign governments.
§148.90
Foreign military personnel.
rule

Subpart J—NONCOMMERCIAL IMPORTATIONS OF LIMITED VALUE

§148.101
Applicability.
§148.102
Flat rate of duty.
§148.103
Family grouping of allowances.
§148.104
Frequency of use.
§148.105
Procedure for excluding articles from flat rate of duty.
§148.106
Excluded articles of merchandise.
rule

Subpart K—UNACCOMPANIED SHIPMENTS FROM AMERICAN SAMOA, GUAM, THE COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS, OR THE VIRGIN ISLANDS OF THE UNITED STATES

§148.110
Applicability.
§148.111
Written declaration for unaccompanied articles.
§148.112
Evidence of purchase.
§148.113
Declaration, entry, and collection of duty.
§148.114
Shipment of unaccompanied articles.
§148.115
Release of shipment.
§148.116
Claim for refund.

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