19 C.F.R. PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS


TITLE 19--Customs Duties

CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS

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�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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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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