[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: 19CFR148.26]

[Page 140-141]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
  Subpart C--Examination of Baggage and Collection of Duties and Taxes
 
Sec. 148.26  Collection of internal revenue taxes.

    (a) Cigars and cigarettes. The internal revenue tax on taxable 
cigars and cigarettes in a passenger's baggage shall be paid to Customs, 
using the Customs entry form as a return. Any such return shall show the 
kind, the quantity, and the tax by class on cigars and cigarettes 
separately from the statement of duty. Unless for the personal 
consumption of the importer or disposition as his bona fide gift, cigars 
and cigarettes are subject to the packaging and marking requirements in 
the regulations of the Bureau of Alcohol, Tobacco, and Firearms.
    (b) Alcoholic beverages. The internal revenue tax shall be collected 
on all

[[Page 141]]

wines and liquors in excess of the quantity entitled to exemption as 
specified in this part.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 
51264, Dec. 21, 1988]