[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: 19CFR145.43]



[Page 88]

 

                        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.  145.43  Unaccompanied tourist shipments



    Unaccompanied tourist shipments for which entry is claimed under 

subheading 9804.00.70, Harmonized Tariff Schedule of the United States 

(19 U.S.C. 1202), may be passed free of duty and tax if the requirements 

of Sec.  148.115(a) of this chapter are met. The Declaration of 

Unaccompanied Articles, Customs Form 255, shall be removed by the 

Customs officer from the shipment and retained for Customs purposes.



[T.D. 78-394, 43 FR 49788, Oct. 25, 1978, as amended by T.D. 89-1, 53 FR 

51263, Dec. 21, 1988]