[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: 19CFR148.27]

[Page 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. 148.27  Receipt for payment.

    When duties and internal revenue taxes on articles in a passenger's 
baggage are collected, a receipt on Customs Form 368 or 368A shall be 
issued to the passenger if such duties and taxes are paid in cash. If 
such duties and taxes are paid by personal check, the check shall be the 
passenger's receipt unless a receipt is requested.

[T.D. 73-27 38 FR 2449, Jan. 26, 1973, as amended by T.D. 92-56, 57 FR 
24944, June 12, 1992]