[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: 19CFR148.44]

[Page 145-146]
 
                        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. 148.44  Gifts.

    (a) Exemption. An arriving nonresident who intends to remain in the 
United States for not less than 72 hours is entitled to claim as free of 
duty and internal revenue tax under subheading 9804.00.30 and Chapter 
98, U.S. Note 3, Harmonized Tariff Schedule of the United States (19 
U.S.C. 1202), articles

[[Page 146]]

not over $100 in aggregate value (not including alcoholic beverages and 
cigarettes, but including not more than 100 cigars) which accompany him 
and are to be disposed of by him as bona fide gifts. See Sec. 148.43(b) 
for limitations on cigars under this exemption.
    (b) Frequency of allowance. The exemption for gifts may be allowed 
only if the nonresident has not claimed the exemption within the 
immediately preceding 6 months.

[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. 89-1, 53 FR 51265, Dec. 21, 1988]