[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: 19CFR148.26]



[Page 142-143]

 

                        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 C_Examination of Baggage and Collection of Duties and Taxes

 

Sec.  148.26  Collection of internal revenue taxes.



    (a) Cigars and cigarettes. The internal revenue tax on taxable 

cigars and cigarettes in a passenger's baggage shall be paid to Customs, 

using the Customs entry form as a return. Any such return shall show the 

kind, the quantity, and the tax by class on cigars and cigarettes 

separately from the statement of duty. Unless for the personal 

consumption of the importer or disposition as his bona fide gift, cigars 

and cigarettes are subject to the packaging and marking requirements in 

the regulations of the Bureau of Alcohol, Tobacco, and Firearms.

    (b) Alcoholic beverages. The internal revenue tax shall be collected 

on all



[[Page 143]]



wines and liquors in excess of the quantity entitled to exemption as 

specified in this part.



[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 

51264, Dec. 21, 1988]