19 C.F.R. § 148.3 Customs treatment after transiting the Panama Canal.
Title 19 - Customs Duties
Passengers' baggage and effects and purchases of officers and crewmembers landed in the United States from vessels which have transited the Panama Canal are subject to Customs examination and treatment in the same manner as arrivals from any other foreign country. [T.D. 73–27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 79–276, 44 FR 61957, Oct. 29, 1979]
Title 19: Customs Duties
PART 148—PERSONAL DECLARATIONS AND EXEMPTIONS
Subpart A—General Provisions
§ 148.3 Customs treatment after transiting the Panama Canal.

