Part 148 — Part 148
- §148.0Scope.
- §148.1Registration of effects to be taken abroad.
- §148.2Residence status of arriving persons.
- §148.3Customs treatment after transiting the Panama Canal.
- §148.4Accompanying articles.
- §148.5Regular entry of articles in baggage.
- §148.6Entry of unaccompanied shipments of effects subject to personal exemptions.
- §148.7Unclaimed baggage.
- §148.8Temporary importation by residents arriving for short visits.
- §148.11Declaration required.
- §148.12Oral declarations.
- §148.13Written declarations.
- §148.14Family declarations.
- §148.15Inclusion of articles not for personal or household use.
- §148.16Amendment of declaration.
- §148.17Declaration on arrival incidental to further foreign travel.
- §148.18Failure to declare.
- §148.19False or fraudulent statement.
- §148.21Opening of baggage, compartments, or vehicles.
- §148.22Examination of air travelers' baggage in foreign territory.
- §148.23Examination and clearance of baggage.
- §148.24Determination of dutiable value.
- §148.25Reexamination and protest.
- §148.26Collection of internal revenue taxes.
- §148.27Receipt for payment.
- §148.31Effects taken abroad.
- §148.32Vehicles, aircraft, boats, teams and saddle horses taken abroad.
- §148.33Articles acquired abroad.
- §148.34Family grouping of exemptions for articles acquired abroad.
- §148.35Length of stay for exemption of articles acquired abroad.
- §148.36Frequency of allowance of exemption for articles acquired abroad.
- §148.37Replacement of unsatisfactory articles acquired abroad.
- §148.38Sale of articles acquired abroad.
- §148.39Rented automobiles.
- §148.41Articles carried through the United States.
- §148.42Personal effects.
- §148.43Tobacco products and alcoholic beverages.
- §148.44Gifts.
- §148.45Vehicles and other conveyances.
- §148.46Sale of exempted articles.
- §148.51Special exemption for personal or household articles.
- §148.52Exemption for household effects used abroad.
- §148.53Exemption for tools of trade.
- §148.54Exemption for effects of citizens dying abroad.
- §148.55Exemption for articles embodying American trademark or copyright.
- §148.61Status as crewmembers.
- §148.62Declaration and entry of articles by crewmembers.
- §148.63Articles for use while on temporary leave.
- §148.64Administrative exemption.
- §148.65Exemption for resident crewmembers.
- §148.66Exemptions for nonresident crewmembers.
- §148.67Penalties for failure to declare articles.
- §148.71Status of persons in service of United States as returning residents.
- §148.73Baggage on carriers operated by the Department of Defense.
- §148.74Exemption on termination of assignment to extended duty or on evacuation.
- §148.75Persons ineligible for exemption on termination of assignment.
- §148.76Waiver of requirements or limitations.
- §148.77Entry of effects on termination of assignment to extended duty, or on evacuation.
- §148.81General provisions.
- §148.82Diplomatic, consular, and other privileged personnel.
- §148.83Diplomatic and consular bags.
- §148.84Special treatment for returning individuals.
- §148.85Subsequent importations for the personal or family use of diplomatic, consular and other privileged personnel.
- §148.86Articles for official use of representatives of foreign governments and public international organizations.
- §148.87Officers and employees of, and representatives to public international organizations.
- §148.88Certain representatives to and officers of the United Nations and the Organization of American States.
- §148.89Property of public international organizations and foreign governments.
- §148.90Foreign military personnel.
- §148.101Applicability.
- §148.102Flat rate of duty.
- §148.103Family grouping of allowances.
- §148.104Frequency of use.
- §148.105Procedure for excluding articles from flat rate of duty.
- §148.106Excluded articles of merchandise.
- §148.110Applicability.
- §148.111Written declaration for unaccompanied articles.
- §148.112Evidence of purchase.
- §148.113Declaration, entry, and collection of duty.
- §148.114Shipment of unaccompanied articles.
- §148.115Release of shipment.
- §148.116Claim for refund.