[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: 19CFR148.6]



[Page 137]

 

                        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 A_General Provisions

 

Sec.  148.6  Entry of unaccompanied shipments of effects subject to 

personal exemptions.



    (a) Declaration to support free entry. When effects claimed to be 

free of duty under subheadings 9804.00.10, 9804.00.20, 9804.00.25, 

9804.00.35 or 9804.00.45, Harmonized Tariff Schedule of the United 

States (HTSUS) (19 U.S.C. 1202), do not accompany the importer on his 

arrival in the United States or are forwarded in bond, a declaration of 

the importer on Customs Form 3299 shall be required to support the claim 

for free entry. However, an oral declaration may be accepted in lieu of 

a written declaration on Customs Form 3299, for effects of a resident 

which are free of duty under subheadings 9804.00.10 or 9804.00.45. 

Effects of returning residents entitled to free entry under subheadings 

9804.00.10 or 9804.00.45 (except automobiles and other vehicles of 

residents returning from countries other than Canada or Mexico) need not 

be itemized if a written declaration is required.

    (b) Exemption from entry. If the port director is satisfied that an 

entry would serve no good purpose, none need be required, but evidence 

of ownership for Customs purposes, such as a carrier's certificate or 

properly endorsed bill of lading, shall be required with the 

declaration. Such exemption from entry may also be applied with respect 

to household effects or tools of trade entitled to free entry (see 

Sec. Sec.  148.52 and 148.53 respectively) which are unaccompanied or 

forwarded in bond.



[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 

51264, Dec. 21, 1988]