[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR145.13]



[Page 84-85]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 145_MAIL IMPORTATIONS--Table of Contents

 

                  Subpart B_Requirements and Procedures

 

Sec.  145.13  Internal revenue tax on mail entries.



    (a) Method of collection. Any internal revenue tax assessed on a 

mail entry shall be shown as a separate item on the entry, and collected 

in the same manner as Customs duties.

    (b) Release without payment of tax. A mail entry may not be used to 

release a shipment of cigars, cigarettes, or cigarette papers or tubes 

for a manufacturer without payment of tax as provided for in 27 CFR part 

275 and Sec.  11.2a of this chapter. If a claim for release without 

payment of tax is made by the addressee at the time of delivery, the 

shipment will be returned by the Postal Service to the port of entry or 

sent to the nearest Customs office at which



[[Page 85]]



appropriate release as claimed may be arranged by the addressee.



[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-329, 43 

FR 43455, Sept. 26, 1978]