19 CFR § 148.27 - Receipt for payment.

---
identifier: "/us/cfr/t19/s148.27"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 148.27 - Receipt for payment."
title_number: 19
title_name: "Customs Duties"
section_number: "148.27"
section_name: "Receipt for payment."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "148"
part_name: "PERSONAL DECLARATIONS AND EXEMPTIONS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1496, 1498, 1624. The provisions of this part, except for subpart C, are also issued under 19 U.S.C. 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States)."
regulatory_source: "T.D. 73-27, 38 FR 2449, Jan. 26, 1973, unless otherwise noted."
cfr_part: "148"
---


# 148.27 Receipt for payment.

When duties and internal revenue taxes on articles in a passenger's baggage are collected, a receipt on Customs Form 368 or 368A shall be issued to the passenger if such duties and taxes are paid in cash. If such duties and taxes are paid by personal check, the check shall be the passenger's receipt unless a receipt is requested.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 92-56, 57 FR 24944, June 12, 1992]