[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: 19CFR148.27]



[Page 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.  148.27  Receipt for payment.



    When duties and internal revenue taxes on articles in a passenger's 

baggage are collected, a receipt on Customs Form 368 or 368A shall be 

issued to the passenger if such duties and taxes are paid in cash. If 

such duties and taxes are paid by personal check, the check shall be the 

passenger's receipt unless a receipt is requested.



[T.D. 73-27 38 FR 2449, Jan. 26, 1973, as amended by T.D. 92-56, 57 FR 

24944, June 12, 1992]