[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: 19CFR148.54]



[Page 150]

 

                        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.  148.54  Exemption for effects of citizens dying abroad.



    (a) Exemption. Articles claimed to be personal and household 

effects, not stock in trade, the title to which is in the estate of a 

citizen of the United States who died abroad may be allowed entry free 

of duty and tax under subheading 9804.00.85, and Chapter 98, U.S. Note 

3, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202).

    (b) Entry. Such effects shall be entered in accordance with the 

provisions of Sec. Sec.  143.11 through 143.16 of this chapter, or if 

the value of such effects does not exceed $250, entry may be permitted 

under the provisions of Sec. Sec.  143.21 through 143.28 of this 

chapter.

    (c) Statement of facts required. The port director shall require in 

connection with the entry the written statement of a person having 

knowledge of the facts or shall otherwise satisfy himself as to the 

citizenship of the deceased owner of the effects at the time of death.



[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-99, 43 FR 

13061, Mar. 28, 1978; T.D. 89-1, 53 FR 51265, Dec. 21, 1988]