[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: 19CFR148.18]



[Page 140]

 

                        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

 

                         Subpart B_Declarations

 

Sec.  148.18  Failure to declare.



    (a) Penalty incurred. Any article in the baggage of a passenger 

arriving from a foreign country which is not declared as required by 

this subpart shall be seized if it is available for seizure at the time 

the violation is detected, and the personal penalty prescribed by 

section 497, Tariff Act of 1930 (19 U.S.C. 1497), shall be demanded from 

the passenger. If the article is not seized, a claim for the personal 

penalty shall be made against the person who imported the article 

without declaration. No duty shall be collected, because undeclared 

articles are treated as smuggled.

    (b) Remission of liability. When an article not declared as required 

by this subpart is found in the baggage of a person arriving in the 

United States, the personal penalty and forfeiture may be mitigated or 

remitted in accordance with the Guidelines for Disposition of Violations 

of 19 U.S.C. 1497 in the appendix to part 171 of this chapter.



[T.D. 83-145, 48 FR 30100, June 30, 1983]