[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: 19CFR148.64]



[Page 152]

 

                        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 G_Crewmember Declarations and Exemptions

 

Sec.  148.64  Administrative exemption.



    (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 the 

personal and household use, including gifts, of a crewmember arriving in 

the United States who is not entitled to an exemption under subheading 

9804.00.30, 9804.00.65, 9804.00.70, or 9804.00.72, Harmonized Tariff 

Schedule of the United States (HTSUS) (see Sec. Sec.  148.66(c) and 

148.65). The exemption may be applied when the crewmember is entitled to 

an exemption under subheading 9804.00.80, HTSUS (19 U.S.C. 1202), for 

articles for use while on temporary leave (Sec.  148.63).

    (b) Limitations. No article accompanying a crewmember 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 crewmember is subject to duty or internal 

revenue tax by reason of the following limitations.

    (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 to any article subject to internal revenue tax in 

addition to any articles allowed an exemption under subheading 

9804.00.80, HTSUS (19 U.S.C. 1202), 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 

(Subheading 9805.00.50, HTSUS (19 U.S.C. 1202, 1321)). [T.D. 80-179.].



[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 80-179, 45 FR 

45580, July 7, 1980; T.D. 84-149, 49 FR 28699, July 16, 1984; 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]