[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: 19CFR148.17]

[Page 138]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
                         Subpart B--Declarations
 
Sec. 148.17  Declaration on arrival incidental to further foreign travel.

    (a) Declaration on incidental arrival. A resident who enters the 
United States merely as an incident of foreign travel and who will 
continue his foreign travel before finally returning to the United 
States from a continuous trip shall declare, but need not clear through 
Customs, any articles he has acquired or had repaired or altered while 
abroad. The incidental character of the arrival shall be made known to 
the Customs officer.
    (b) Treatment of articles on incidental arrival. In order that a 
resident may claim the $400, $600, or $1,200 exemption upon his final 
arrival in the United States from a continuous trip, articles 
accompanying him at the time of an incidental arrival may be exported 
directly from Customs custody or after transportation in bond, or the 
articles may be left in Customs custody if the resident upon his final 
return is to arrive at the Customs facility where the articles are 
deposited.
    (c) Failure to advise of incidental character of arrival. If the 
traveler fails to advise the Customs officer of the incidental character 
of his arrival, or for other reason declares any articles for allowance 
of the $400, $600, or $1,200 exemption, such declaration shall mark the 
beginning of the respective period or periods during which a further 
exemption cannot be granted.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 86-118, 51 FR 
22516, June 20, 1986; T.D. 97-75, 62 FR 46441, Sept. 3, 1997]