[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: 19CFR148.6]

[Page 137]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 148.6  Entry of unaccompanied shipments of effects subject to personal exemptions.

    (a) Declaration to support free entry. When effects claimed to be 
free of duty under subheadings 9804.00.10, 9804.00.20, 9804.00.25, 
9804.00.35 or 9804.00.45, Harmonized Tariff Schedule of the United 
States (HTSUS) (19 U.S.C. 1202), do not accompany the importer on his 
arrival in the United States or are forwarded in bond, a declaration of 
the importer on Customs Form 3299 shall be required to support the claim 
for free entry. However, an oral declaration may be accepted in lieu of 
a written declaration on Customs Form 3299, for effects of a resident 
which are free of duty under subheadings 9804.00.10 or 9804.00.45. 
Effects of returning residents entitled to free entry under subheadings 
9804.00.10 or 9804.00.45 (except automobiles and other vehicles of 
residents returning from countries other than Canada or Mexico) need not 
be itemized if a written declaration is required.
    (b) Exemption from entry. If the port director is satisfied that an 
entry would serve no good purpose, none need be required, but evidence 
of ownership for Customs purposes, such as a carrier's certificate or 
properly endorsed bill of lading, shall be required with the 
declaration. Such exemption from entry may also be applied with respect 
to household effects or tools of trade entitled to free entry (see 
Secs. 148.52 and 148.53 respectively) which are unaccompanied or 
forwarded in bond.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 
51264, Dec. 21, 1988]