[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: 19CFR148.54]

[Page 148]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
                       Subpart F--Other Exemptions
 
Sec. 148.54  Exemption for effects of citizens dying abroad.

    (a) Exemption. Articles claimed to be personal and household 
effects, not stock in trade, the title to which is in the estate of a 
citizen of the United States who died abroad may be allowed entry free 
of duty and tax under subheading 9804.00.85, and Chapter 98, U.S. Note 
3, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202).
    (b) Entry. Such effects shall be entered in accordance with the 
provisions of Secs. 143.11 through 143.16 of this chapter, or if the 
value of such effects does not exceed $250, entry may be permitted under 
the provisions of Secs. 143.21 through 143.28 of this chapter.
    (c) Statement of facts required. The port director shall require in 
connection with the entry the written statement of a person having 
knowledge of the facts or shall otherwise satisfy himself as to the 
citizenship of the deceased owner of the effects at the time of death.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-99, 43 FR 
13061, Mar. 28, 1978; T.D. 89-1, 53 FR 51265, Dec. 21, 1988]