[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: 19CFR148.43]

[Page 145]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
                 Subpart E--Exemptions for Nonresidents
 
Sec. 148.43  Tobacco products and alcoholic beverages.

    (a) For personal use. Fifty cigars, or 200 cigarettes, or 2 
kilograms of smoking tobacco, and not exceeding 1 liter of alcoholic 
beverages may be passed free of duty and internal revenue tax under 
subheading 9804.00.25 and Chapter 98, U.S. Note 3, Harmonized Tariff 
Schedule of the United States (HTSUS) (19 U.S.C. 1202), when brought in 
by an adult nonresident for his personal use, and not for commercial use 
or to be given to another person. This exemption for tobacco products 
may be applied proportionately. The exemption may be applied to more 
than one kind of alcoholic beverages but not to an aggregate volume of 
more than 1 liter for one adult nonresident.
    (b) For gifts. A nonresident who is allowed the $100 gift exemption 
(see Sec. 148.44) may include not more than 100 cigars under such 
exemption from duty and internal revenue tax, provided the cigars 
accompany him and are to be disposed of only as bona fide gifts.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-394, 43 FR 
49789, Oct. 25, 1978; T.D. 80-19, 45 FR 45580, July 7, 1980; T.D. 89-1, 
53 FR 51264, Dec. 21, 1988]