[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: 19CFR145.34]

[Page 84]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 145--MAIL IMPORTATIONS--Table of Contents
 
                Subpart D--Special Classes of Merchandise
 
Sec. 145.34  Personal and household effects and tools of trade.

    (a) U.S. military and civilian personnel returning from extended 
duty abroad. Section 148.74 of this chapter sets forth specific 
requirements for exemptions from duty under subheading 9805.00.50, 
Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), for 
personal and household effects of military and civilian personnel of the 
United States returning upon the completion of extended duty abroad. A 
copy of the official travel orders shall be attached to or enclosed in 
each mail article and the outside of each mail article shall be clearly 
marked to show that exemption from duty is being claimed.
    (b) Other personal and household effects, and tools of trade. 
Certain personal and household effects and tools of trade may be passed 
free of duty without issuing an entry, in accordance with Sec. 148.53 of 
this chapter.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43 
FR 14454, Apr. 6, 1978; T.D. 89-1, 53 FR 51263, Dec. 21, 1988]