[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: 19CFR148.34]



[Page 145]

 

                        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 D_Exemptions for Returning Residents

 

Sec.  148.34  Family grouping of exemptions for articles acquired abroad.



    (a) Grouping of exemptions. Each member of a family is entitled to 

the $400, $600, or $1,200 exemption for articles acquired abroad, 

subject to the conditions prescribed in this subpart. When members of a 

family residing in one household travel together on their return to the 

United States, the $400, $600, or $1,200 exemption to which the several 

members of the family may be entitled may be grouped and allowed without 

regard to which member of the family is the owner of the articles. 

However, a group exemption shall not include an exemption for a family 

member not entitled to it in his own right, nor shall a group exemption 

be applied to any property of such a member. The exemption of a family 

member who has not attained the age of 21 shall not be applied under the 

group exemption to alcoholic beverages. No exemptions allowable to a 

resident servant accompanying the family shall be included in the family 

grouping.

    (b) Members of a family residing in one household. The term 

``members of a family in one household'' shall include all persons, 

regardless of age, who:

    (1) Are related by blood, marriage, or adoption;

    (2) Lived together in one household at their last permanent 

residence; and

    (3) Intend to live together in one household after their arrival in 

the United States.



[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 86-118, 51 FR 

22516, June 20, 1986; T.D. 97-75, 62 FR 46442, Sept. 3, 1997]