Title 19, Part 148 — Personal Declarations and Exemptions

Scope.

Registration of effects to be taken abroad.

Residence status of arriving persons.

Customs treatment after transiting the Panama Canal.

Accompanying articles.

Regular entry of articles in baggage.

Entry of unaccompanied shipments of effects subject to personal exemptions.

Unclaimed baggage.

Temporary importation by residents arriving for short visits.

Declaration required.

Oral declarations.

Written declarations.

Family declarations.

Inclusion of articles not for personal or household use.

Amendment of declaration.

Declaration on arrival incidental to further foreign travel.

Failure to declare.

False or fraudulent statement.

Opening of baggage, compartments, or vehicles.

Examination of air travelers' baggage in foreign territory.

Examination and clearance of baggage.

Determination of dutiable value.

Reexamination and protest.

Collection of internal revenue taxes.

Receipt for payment.

Effects taken abroad.

Vehicles, aircraft, boats, teams and saddle horses taken abroad.

Articles acquired abroad.

Family grouping of exemptions for articles acquired abroad.

Length of stay for exemption of articles acquired abroad.

Frequency of allowance of exemption for articles acquired abroad.

Replacement of unsatisfactory articles acquired abroad.

Sale of articles acquired abroad.

Rented automobiles.

Articles carried through the United States.

Personal effects.

Tobacco products and alcoholic beverages.

Gifts.

Vehicles and other conveyances.

Sale of exempted articles.

Special exemption for personal or household articles.

Exemption for household effects used abroad.

Exemption for tools of trade.

Exemption for effects of citizens dying abroad.

Exemption for articles embodying American trademark or copyright.

Status as crewmembers.

Declaration and entry of articles by crewmembers.

Articles for use while on temporary leave.

Administrative exemption.

Exemption for resident crewmembers.

Exemptions for nonresident crewmembers.

Penalties for failure to declare articles.

Status of persons in service of United States as returning residents.

[Reserved]

Baggage on carriers operated by the Department of Defense.

Exemption on termination of assignment to extended duty or on evacuation.

Persons ineligible for exemption on termination of assignment.

Waiver of requirements or limitations.

Entry of effects on termination of assignment to extended duty, or on evacuation.

General provisions.

Diplomatic, consular, and other privileged personnel.

Diplomatic and consular bags.

Special treatment for returning individuals.

Subsequent importations for the personal or family use of diplomatic, consular and other privileged personnel.

Articles for official use of representatives of foreign governments and public international organizations.

Officers and employees of, and representatives to public international organizations.

Certain representatives to and officers of the United Nations and the Organization of American States.

Property of public international organizations and foreign governments.

Foreign military personnel.

Applicability.

Flat rate of duty.

Family grouping of allowances.

Frequency of use.

Procedure for excluding articles from flat rate of duty.

Excluded articles of merchandise.

Applicability.

Written declaration for unaccompanied articles.

Evidence of purchase.

Declaration, entry, and collection of duty.

Shipment of unaccompanied articles.

Release of shipment.

Claim for refund.