[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR145.13]

[Page 82]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 145--MAIL IMPORTATIONS--Table of Contents
 
                 Subpart B--Requirements and Procedures
 
Sec. 145.13  Internal revenue tax on mail entries.

    (a) Method of collection. Any internal revenue tax assessed on a 
mail entry shall be shown as a separate item on the entry, and collected 
in the same manner as Customs duties.
    (b) Release without payment of tax. A mail entry may not be used to 
release a shipment of cigars, cigarettes, or cigarette papers or tubes 
for a manufacturer without payment of tax as provided for in 27 CFR part 
275 and Sec. 11.2a of this chapter. If a claim for release without 
payment of tax is made by the addressee at the time of delivery, the 
shipment will be returned by the Postal Service to the port of entry or 
sent to the nearest Customs office at which appropriate release as 
claimed may be arranged by the addressee.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-329, 43 
FR 43455, Sept. 26, 1978]