[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: 19CFR162.91] [Page 265-266] TITLE 19--CUSTOMS DUTIES CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY PART 162--INSPECTION, SEARCH, AND SEIZURE--Table of Contents Subpart H--Civil Asset Forfeiture Reform Act Sec. 162.91 Exemptions. Source: T.D. 00-88, 65 FR 78091, Dec. 14, 2000, unless otherwise noted. The provisions of this subpart will apply to all seizures of property for [[Page 266]] civil forfeiture made by Customs officers except for those seizures of property to be forfeited under the following statutes: The Tariff Act of 1930 or any other provision of law codified in title19, United States Code; the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.); the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 301 et seq.); the Trading with the Enemy Act (50 U.S.C. App. 1 et seq.); the International Emergency Economic Powers Act (IEEPA) (50 U.S.C. 1701 et seq.); and section 1 of title VI of the Act of June 15, 1917 (40 Stat. 233; 22 U.S.C. 401). [T.D. 02-08, 67 FR 9191, Feb. 28, 2002]