[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR148.18]

[Page 140]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
                         Subpart B--Declarations
 
Sec. 148.18  Failure to declare.

    (a) Penalty incurred. Any article in the baggage of a passenger 
arriving from a foreign country which is not declared as required by 
this subpart shall be seized if it is available for seizure at the time 
the violation is detected, and the personal penalty prescribed by 
section 497, Tariff Act of 1930 (19 U.S.C. 1497), shall be demanded from 
the passenger. If the article is not seized, a claim for the personal 
penalty shall be made against the person who imported the article 
without declaration. No duty shall be collected, because undeclared 
articles are treated as smuggled.
    (b) Remission of liability. When an article not declared as required 
by this subpart is found in the baggage of a person arriving in the 
United States, the personal penalty and forfeiture may be mitigated or 
remitted in accordance with the Guidelines for Disposition of Violations 
of 19 U.S.C. 1497 in the appendix to part 171 of this chapter.

[T.D. 83-145, 48 FR 30100, June 30, 1983]