[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: 19CFR148.0] [Page 134-135] TITLE 19--CUSTOMS DUTIES CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) PART 148_PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents Sec. 148.0 Scope. Sec. 148.0 Scope. Subpart A_General Provisions 148.1 Registration of effects to be taken abroad. 148.2 Residence status of arriving persons. 148.3 Customs treatment after transiting the Panama Canal. 148.4 Accompanying articles. 148.5 Regular entry of articles in baggage. 148.6 Entry of unaccompanied shipments of effects subject to personal exemptions. 148.7 Unclaimed baggage. 148.8 Temporary importation by residents arriving for short visits. Subpart B_Declarations 148.11 Declaration required. 148.12 Oral declarations. 148.13 Written declarations. 148.14 Family declarations. 148.15 Inclusion of articles not for personal or household use. 148.16 Amendment of declaration. 148.17 Declaration on arrival incidental to further foreign travel. 148.18 Failure to declare. 148.19 False or fraudulent statement. Subpart C_Examination of Baggage and Collection of Duties and Taxes 148.21 Opening of baggage, compartments, or vehicles. 148.22 Examination of air travelers' baggage in foreign territory. 148.23 Examination and clearance of baggage. 148.24 Determination of dutiable value. 148.25 Reexamination and protest. 148.26 Collection of internal revenue taxes. 148.27 Receipt for payment. Subpart D_Exemptions for Returning Residents 148.31 Effects taken abroad. 148.32 Vehicles, aircraft, boats, teams and saddle horses taken abroad. 148.33 Articles acquired abroad. 148.34 Family grouping of exemptions for articles acquired abroad. 148.35 Length of stay for exemption of articles acquired abroad. 148.36 Frequency of allowance of exemption for articles acquired abroad. 148.37 Replacement of unsatisfactory articles acquired abroad. 148.38 Sale of articles acquired abroad. 148.39 Rented automobiles. Subpart E_Exemptions for Nonresidents 148.41 Articles carried through the United States. 148.42 Personal effects. 148.43 Tobacco products and alcoholic beverages. 148.44 Gifts. 148.45 Vehicles and other conveyances. 148.46 Sale of exempted articles. Subpart F_Other Exemptions 148.51 Special exemption for personal or household articles. 148.52 Exemption for household effects used abroad. 148.53 Exemption for tools of trade. 148.54 Exemption for effects of citizens dying abroad. 148.55 Exemption for articles bearing American trademark. Subpart G_Crewmember Declarations and Exemptions 148.61 Status as crewmembers. 148.62 Declaration and entry of articles by crewmembers. 148.63 Articles for use while on temporary leave. 148.64 Administrative exemption. 148.65 Exemption for resident crewmembers. 148.66 Exemptions for nonresident crewmembers. 148.67 Penalties for failure to declare articles. Subpart H_Military and Civilian Employees of the United States, and Evacuees 148.71 Status of persons in service of United States as returning residents. 148.72 [Reserved] 148.73 Baggage on carriers operated by the Department of Defense. 148.74 Exemption on termination of assignment to extended duty or on evacuation. 148.75 Persons ineligible for exemption on termination of assignment. 148.76 Waiver of requirements or limitations. [[Page 135]] 148.77 Entry of effects on termination of assignment to extended duty, or on evacuation. Subpart I_Personnel of Foreign Governments and International Organizations and Special Treatment for Returning Individuals 148.81 General provisions. 148.82 Diplomatic, consular, and other privileged personnel. 148.83 Diplomatic and consular bags. 148.84 Special treatment for returning individuals. 148.85 Subsequent importations for the personal or family use of diplomatic, consular and other privileged personnel. 148.86 Articles for official use of representatives of foreign governments and public international organizations. 148.87 Officers and employees of, and representatives to public international organizations. 148.88 Certain representatives to and officers of the United Nations and the Organization of American States. 148.89 Property of public international organizations and foreign governments. 148.90 Foreign military personnel. Subpart J_Noncommercial Importations of Limited Value 148.101 Applicability. 148.102 Flat rate of duty. 148.103 Family grouping of allowances. 148.104 Frequency of use. 148.105 Procedure for excluding articles from flat rate of duty. 148.106 Excluded articles of merchandise. Subpart K_Unaccompanied Shipments from American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United States 148.110 Applicability. 148.111 Written declaration for unaccompanied articles. 148.112 Evidence of purchase. 148.113 Declaration, entry, and collection of duty. 148.114 Shipment of unaccompanied articles. 148.115 Release of shipment. 148.116 Claim for refund. Authority: 19 U.S.C. 66, 1496, 1498, 1624. The provisions of this part, except for subpart C, are also issued under 19 U.S.C. 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States); Section 148.21 also issued under 19 U.S.C. 1461, 1462. Section 148.22 also issued under 19 U.S.C. 1629; Sections 148.43, 148.51, 148.63, 148.64, 148.74 also issued under 19 U.S.C. 1321; Section 148.87 also issued under 22 U.S.C. 288. Source: T.D. 73-27, 38 FR 2449, Jan. 26, 1973, unless otherwise noted. This part contains the regulations governing the allowance of exemptions for residents and nonresidents arriving in the United States, for crewmembers of carriers engaged in international traffic, for military and civilian employees of the United States, for certain evacuees, and for certain personnel of foreign governments and international organizations. Procedures and requirements are also set forth pertaining to registration of articles to be taken abroad, declaration and entry, and examination of baggage, and collection of duties and taxes.