Title 19

PART 148 SUBPART C

Subpart C - Examination of Baggage and Collection of Duties and Taxes

• 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).
• T.D. 73-27, 38 FR 2449, Jan. 26, 1973, unless otherwise noted.

19:2.0.1.1.8.3.2.1	SECTION 148.21	148.21 Opening of baggage, compartments, or vehicles.
19:2.0.1.1.8.3.2.2	SECTION 148.22	148.22 Examination of air travelers' baggage in foreign territory.
19:2.0.1.1.8.3.2.3	SECTION 148.23	148.23 Examination and clearance of baggage.
19:2.0.1.1.8.3.2.4	SECTION 148.24	148.24 Determination of dutiable value.
19:2.0.1.1.8.3.2.5	SECTION 148.25	148.25 Reexamination and protest.
19:2.0.1.1.8.3.2.6	SECTION 148.26	148.26 Collection of internal revenue taxes.
19:2.0.1.1.8.3.2.7	SECTION 148.27	148.27 Receipt for payment.

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