[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: 19CFR148.44]



[Page 147-148]

 

                        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.  148.44  Gifts.



    (a) Exemption. An arriving nonresident who intends to remain in the 

United States for not less than 72 hours is entitled to claim as free of 

duty and internal revenue tax under subheading 9804.00.30 and Chapter 

98, U.S. Note 3, Harmonized Tariff Schedule of the United States (19 

U.S.C. 1202), articles



[[Page 148]]



not over $100 in aggregate value (not including alcoholic beverages and 

cigarettes, but including not more than 100 cigars) which accompany him 

and are to be disposed of by him as bona fide gifts. See Sec.  148.43(b) 

for limitations on cigars under this exemption.

    (b) Frequency of allowance. The exemption for gifts may be allowed 

only if the nonresident has not claimed the exemption within the 

immediately preceding 6 months.



[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. 89-1, 53 FR 51265, Dec. 21, 1988]