[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: 19CFR145.43]

[Page 86]
 
                        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. 145.43  Unaccompanied tourist shipments

    Unaccompanied tourist shipments for which entry is claimed under 
subheading 9804.00.70, Harmonized Tariff Schedule of the United States 
(19 U.S.C. 1202), may be passed free of duty and tax if the requirements 
of Sec. 148.115(a) of this chapter are met. The Declaration of 
Unaccompanied Articles, Customs Form 255, shall be removed by the 
Customs officer from the shipment and retained for Customs purposes.

[T.D. 78-394, 43 FR 49788, Oct. 25, 1978, as amended by T.D. 89-1, 53 FR 
51263, Dec. 21, 1988]