19 C.F.R. § 148.113 Declaration, entry, and collection of duty.
Title 19 - Customs Duties
(a) Declaration and entry for unaccompanied articles—(1) Declaration. A baggage declaration covering articles for which a claim of free entry, in whole or in part, is made under the $1,200 exemption provided by subheading 9804.00.70, Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202), or a baggage or crewmembers declaration covering articles for which the flat rate of duty provision of subheading 9816.00.40, HTSUS appears to be applicable, shall be accompanied by a Declaration of Unaccompanied Articles, Customs Form 255. Customs Form 255 shall be prepared in triplicate by the vendor or declarant for each shipment of declared articles not accompanying the person. A shipment consists of one or more packages or containers sent as a unit. (2) Verification. The Customs officer shall verify the information from the declaration, sales slip, invoice, or other evidence of purchase furnished by the person. The completed Customs Form 255 shall be validated by the Customs officer and two copies given to the person. (b) Collection of duty. Duties shall be collected before release of the articles, after their arrival in the United States, as provided in §145.12 or §148.115. [T.D. 78–394, 43 FR 49790, Oct. 25, 1978, as amended by T.D. 86–118, 51 FR 22516, June 20, 1986; T.D. 89–1, 53 FR 51267, Dec. 21, 1988; T.D. 93–66, 58 FR 44131, Aug. 19, 1993; T.D. 97–75, 62 FR 46443, Sept. 3, 1997]
Title 19: Customs Duties
PART 148—PERSONAL DECLARATIONS AND EXEMPTIONS
Subpart K—Unaccompanied Shipments From American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United States
§ 148.113 Declaration, entry, and collection of duty.
