[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: 19CFR145.34]



[Page 86]

 

                        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 D_Special Classes of Merchandise

 

Sec.  145.34  Personal and household effects and tools of trade.



    (a) U.S. military and civilian personnel returning from extended 

duty abroad. Section 148.74 of this chapter sets forth specific 

requirements for exemptions from duty under subheading 9805.00.50, 

Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), for 

personal and household effects of military and civilian personnel of the 

United States returning upon the completion of extended duty abroad. A 

copy of the official travel orders shall be attached to or enclosed in 

each mail article and the outside of each mail article shall be clearly 

marked to show that exemption from duty is being claimed.

    (b) Other personal and household effects, and tools of trade. 

Certain personal and household effects and tools of trade may be passed 

free of duty without issuing an entry, in accordance with Sec.  148.53 

of this chapter.



[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43 

FR 14454, Apr. 6, 1978; T.D. 89-1, 53 FR 51263, Dec. 21, 1988]