[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: 19CFR148.43]



[Page 147]

 

                        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 E_Exemptions for Nonresidents

 

Sec.  148.43  Tobacco products and alcoholic beverages.



    (a) For personal use. Fifty cigars, or 200 cigarettes, or 2 

kilograms of smoking tobacco, and not exceeding 1 liter of alcoholic 

beverages may be passed free of duty and internal revenue tax under 

subheading 9804.00.25 and Chapter 98, U.S. Note 3, Harmonized Tariff 

Schedule of the United States (HTSUS) (19 U.S.C. 1202), when brought in 

by an adult nonresident for his personal use, and not for commercial use 

or to be given to another person. This exemption for tobacco products 

may be applied proportionately. The exemption may be applied to more 

than one kind of alcoholic beverages but not to an aggregate volume of 

more than 1 liter for one adult nonresident.

    (b) For gifts. A nonresident who is allowed the $100 gift exemption 

(see Sec.  148.44) may include not more than 100 cigars under such 

exemption from duty and internal revenue tax, provided the cigars 

accompany him and are to be disposed of only as bona fide gifts.



[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-394, 43 FR 

49789, Oct. 25, 1978; T.D. 80-19, 45 FR 45580, July 7, 1980; T.D. 89-1, 

53 FR 51264, Dec. 21, 1988]