Title 19

PART 148

Part 148 - Personal Declarations And Exemptions

PART 148 - PERSONAL DECLARATIONS AND EXEMPTIONS 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).

Section 148.21 also issued under 19 U.S.C. 1461, 1462.

Section 148.22 also issued under 19 U.S.C. 1629;

Sections 148.43, 148.51, 148.63, 148.64, 148.74 also issued under 19 U.S.C. 1321;

Section 148.87 also issued under 22 U.S.C. 288.

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

19:2.0.1.1.8.0.2.1SECTION 148.0
   148.0 Scope.
19:2.0.1.1.8.1SUBPART A
Subpart A - General Provisions
19:2.0.1.1.8.1.2.1SECTION 148.1
   148.1 Registration of effects to be taken abroad.
19:2.0.1.1.8.1.2.2SECTION 148.2
   148.2 Residence status of arriving persons.
19:2.0.1.1.8.1.2.3SECTION 148.3
   148.3 Customs treatment after transiting the Panama Canal.
19:2.0.1.1.8.1.2.4SECTION 148.4
   148.4 Accompanying articles.
19:2.0.1.1.8.1.2.5SECTION 148.5
   148.5 Regular entry of articles in baggage.
19:2.0.1.1.8.1.2.6SECTION 148.6
   148.6 Entry of unaccompanied shipments of effects subject to personal exemptions.
19:2.0.1.1.8.1.2.7SECTION 148.7
   148.7 Unclaimed baggage.
19:2.0.1.1.8.1.2.8SECTION 148.8
   148.8 Temporary importation by residents arriving for short visits.
19:2.0.1.1.8.2SUBPART B
Subpart B - Declarations
19:2.0.1.1.8.2.2.1SECTION 148.11
   148.11 Declaration required.
19:2.0.1.1.8.2.2.2SECTION 148.12
   148.12 Oral declarations.
19:2.0.1.1.8.2.2.3SECTION 148.13
   148.13 Written declarations.
19:2.0.1.1.8.2.2.4SECTION 148.14
   148.14 Family declarations.
19:2.0.1.1.8.2.2.5SECTION 148.15
   148.15 Inclusion of articles not for personal or household use.
19:2.0.1.1.8.2.2.6SECTION 148.16
   148.16 Amendment of declaration.
19:2.0.1.1.8.2.2.7SECTION 148.17
   148.17 Declaration on arrival incidental to further foreign travel.
19:2.0.1.1.8.2.2.8SECTION 148.18
   148.18 Failure to declare.
19:2.0.1.1.8.2.2.9SECTION 148.19
   148.19 False or fraudulent statement.
19:2.0.1.1.8.3SUBPART C
Subpart C - Examination of Baggage and Collection of Duties and Taxes
19:2.0.1.1.8.3.2.1SECTION 148.21
   148.21 Opening of baggage, compartments, or vehicles.
19:2.0.1.1.8.3.2.2SECTION 148.22
   148.22 Examination of air travelers' baggage in foreign territory.
19:2.0.1.1.8.3.2.3SECTION 148.23
   148.23 Examination and clearance of baggage.
19:2.0.1.1.8.3.2.4SECTION 148.24
   148.24 Determination of dutiable value.
19:2.0.1.1.8.3.2.5SECTION 148.25
   148.25 Reexamination and protest.
19:2.0.1.1.8.3.2.6SECTION 148.26
   148.26 Collection of internal revenue taxes.
19:2.0.1.1.8.3.2.7SECTION 148.27
   148.27 Receipt for payment.
19:2.0.1.1.8.4SUBPART D
Subpart D - Exemptions for Returning Residents
19:2.0.1.1.8.4.2.1SECTION 148.31
   148.31 Effects taken abroad.
19:2.0.1.1.8.4.2.2SECTION 148.32
   148.32 Vehicles, aircraft, boats, teams and saddle horses taken abroad.
19:2.0.1.1.8.4.2.3SECTION 148.33
   148.33 Articles acquired abroad.
19:2.0.1.1.8.4.2.4SECTION 148.34
   148.34 Family grouping of exemptions for articles acquired abroad.
19:2.0.1.1.8.4.2.5SECTION 148.35
   148.35 Length of stay for exemption of articles acquired abroad.
19:2.0.1.1.8.4.2.6SECTION 148.36
   148.36 Frequency of allowance of exemption for articles acquired abroad.
19:2.0.1.1.8.4.2.7SECTION 148.37
   148.37 Replacement of unsatisfactory articles acquired abroad.
19:2.0.1.1.8.4.2.8SECTION 148.38
   148.38 Sale of articles acquired abroad.
19:2.0.1.1.8.4.2.9SECTION 148.39
   148.39 Rented automobiles.
19:2.0.1.1.8.5SUBPART E
Subpart E - Exemptions for Nonresidents
19:2.0.1.1.8.5.2.1SECTION 148.41
   148.41 Articles carried through the United States.
19:2.0.1.1.8.5.2.2SECTION 148.42
   148.42 Personal effects.
19:2.0.1.1.8.5.2.3SECTION 148.43
   148.43 Tobacco products and alcoholic beverages.
19:2.0.1.1.8.5.2.4SECTION 148.44
   148.44 Gifts.
19:2.0.1.1.8.5.2.5SECTION 148.45
   148.45 Vehicles and other conveyances.
19:2.0.1.1.8.5.2.6SECTION 148.46
   148.46 Sale of exempted articles.
19:2.0.1.1.8.6SUBPART F
Subpart F - Other Exemptions
19:2.0.1.1.8.6.2.1SECTION 148.51
   148.51 Special exemption for personal or household articles.
19:2.0.1.1.8.6.2.2SECTION 148.52
   148.52 Exemption for household effects used abroad.
19:2.0.1.1.8.6.2.3SECTION 148.53
   148.53 Exemption for tools of trade.
19:2.0.1.1.8.6.2.4SECTION 148.54
   148.54 Exemption for effects of citizens dying abroad.
19:2.0.1.1.8.6.2.5SECTION 148.55
   148.55 Exemption for articles bearing American trademark.
19:2.0.1.1.8.7SUBPART G
Subpart G - Crewmember Declarations and Exemptions
19:2.0.1.1.8.7.2.1SECTION 148.61
   148.61 Status as crewmembers.
19:2.0.1.1.8.7.2.2SECTION 148.62
   148.62 Declaration and entry of articles by crewmembers.
19:2.0.1.1.8.7.2.3SECTION 148.63
   148.63 Articles for use while on temporary leave.
19:2.0.1.1.8.7.2.4SECTION 148.64
   148.64 Administrative exemption.
19:2.0.1.1.8.7.2.5SECTION 148.65
   148.65 Exemption for resident crewmembers.
19:2.0.1.1.8.7.2.6SECTION 148.66
   148.66 Exemptions for nonresident crewmembers.
19:2.0.1.1.8.7.2.7SECTION 148.67
   148.67 Penalties for failure to declare articles.
19:2.0.1.1.8.8SUBPART H
Subpart H - Military and Civilian Employees of the United States, and Evacuees
19:2.0.1.1.8.8.2.1SECTION 148.71
   148.71 Status of persons in service of United States as returning residents.
19:2.0.1.1.8.8.2.2SECTION 148.72
   148.72 [Reserved]
19:2.0.1.1.8.8.2.3SECTION 148.73
   148.73 Baggage on carriers operated by the Department of Defense.
19:2.0.1.1.8.8.2.4SECTION 148.74
   148.74 Exemption on termination of assignment to extended duty or on evacuation.
19:2.0.1.1.8.8.2.5SECTION 148.75
   148.75 Persons ineligible for exemption on termination of assignment.
19:2.0.1.1.8.8.2.6SECTION 148.76
   148.76 Waiver of requirements or limitations.
19:2.0.1.1.8.8.2.7SECTION 148.77
   148.77 Entry of effects on termination of assignment to extended duty, or on evacuation.
19:2.0.1.1.8.9SUBPART I
Subpart I - Personnel of Foreign Governments and International Organizations and Special Treatment for Returning Individuals
19:2.0.1.1.8.9.2.1SECTION 148.81
   148.81 General provisions.
19:2.0.1.1.8.9.2.2SECTION 148.82
   148.82 Diplomatic, consular, and other privileged personnel.
19:2.0.1.1.8.9.2.3SECTION 148.83
   148.83 Diplomatic and consular bags.
19:2.0.1.1.8.9.2.4SECTION 148.84
   148.84 Special treatment for returning individuals.
19:2.0.1.1.8.9.2.5SECTION 148.85
   148.85 Subsequent importations for the personal or family use of diplomatic, consular and other privileged personnel.
19:2.0.1.1.8.9.2.6SECTION 148.86
   148.86 Articles for official use of representatives of foreign governments and public international organizations.
19:2.0.1.1.8.9.2.7SECTION 148.87
   148.87 Officers and employees of, and representatives to public international organizations.
19:2.0.1.1.8.9.2.8SECTION 148.88
   148.88 Certain representatives to and officers of the United Nations and the Organization of American States.
19:2.0.1.1.8.9.2.9SECTION 148.89
   148.89 Property of public international organizations and foreign governments.
19:2.0.1.1.8.9.2.10SECTION 148.90
   148.90 Foreign military personnel.
19:2.0.1.1.8.10SUBPART J
Subpart J - Noncommercial Importations of Limited Value
19:2.0.1.1.8.10.2.1SECTION 148.101
   148.101 Applicability.
19:2.0.1.1.8.10.2.2SECTION 148.102
   148.102 Flat rate of duty.
19:2.0.1.1.8.10.2.3SECTION 148.103
   148.103 Family grouping of allowances.
19:2.0.1.1.8.10.2.4SECTION 148.104
   148.104 Frequency of use.
19:2.0.1.1.8.10.2.5SECTION 148.105
   148.105 Procedure for excluding articles from flat rate of duty.
19:2.0.1.1.8.10.2.6SECTION 148.106
   148.106 Excluded articles of merchandise.
19:2.0.1.1.8.11SUBPART K
Subpart K - Unaccompanied Shipments From American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United States
19:2.0.1.1.8.11.2.1SECTION 148.110
   148.110 Applicability.
19:2.0.1.1.8.11.2.2SECTION 148.111
   148.111 Written declaration for unaccompanied articles.
19:2.0.1.1.8.11.2.3SECTION 148.112
   148.112 Evidence of purchase.
19:2.0.1.1.8.11.2.4SECTION 148.113
   148.113 Declaration, entry, and collection of duty.
19:2.0.1.1.8.11.2.5SECTION 148.114
   148.114 Shipment of unaccompanied articles.
19:2.0.1.1.8.11.2.6SECTION 148.115
   148.115 Release of shipment.
19:2.0.1.1.8.11.2.7SECTION 148.116
   148.116 Claim for refund.