[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: 19CFR148.51]



[Page 148-149]

 

                        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 F_Other Exemptions

 

Sec.  148.51  Special exemption for personal or household articles.





    (a) Application of exemption. The exemption from duty and internal 

revenue tax contemplated by section 321(a)(2)(B), Tariff Act of 1930, as 

amended (19 U.S.C. 1321(a)(2)(B)), may be applied to articles for his 

personal or household use including gifts, but not for any business or 

commercial use, accompanying:

    (1) A nonresident arriving in the United States who is not entitled 

to an exemption for gifts under subheading 9804.00.30 Harmonized Tariff 

Schedule of the United States (HTSUS) (19 U.S.C. 1202) (see Sec.  

148.44); or

    (2) A returning resident who is not entitled to the $400, $600, or 

$1,200 exemption for articles acquired abroad under subheading 

9804.00.65, 9804.00.70 or 9804.00.72, HTSUS (see Subpart D of this 

part).

    (b) Limitations. No article accompanying a person arriving in the 

United States shall be exempted from duty or internal revenue tax under 

section 321(a)(2)(B), Tariff Act of 1930, as amended, if any article 

accompanying such person is subject to duty or tax by reason of the 

following limitations on the application of this exemption:

    (1) Value of articles. The exemption shall be allowed only when the 

aggregate fair retail value of all articles not otherwise entitled to an 

exemption does not exceed $200.

    (2) Articles subject to internal revenue tax. The exemption shall 

not be applied



[[Page 149]]



to articles subject to internal revenue tax other than:

    (i) Cigarettes not in excess of 50;

    (ii) Cigars not in excess of 10;

    (iii) Alcoholic beverages not in excess of 150 milliliters; or

    (iv) Alcoholic perfumery not in excess of 150 milliliters; or

    (c) Family grouping. Family grouping of the exemption shall not be 

allowed.



[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. 80-179, 45 FR 45580, July 7, 1980; T.D. 86-

118, 51 FR 22516, June 20, 1986; T.D. 89-1, 53 FR 51265, Dec. 21, 1988; 

T.D. 94-51, 59 FR 30296, June 13, 1994; T.D. 97-75, 62 FR 46442, Sept. 

3, 1997; T.D. 99-64, 64 FR 43267, Aug. 10, 1999]