PART 148—PERSONAL DECLARATIONS AND EXEMPTIONS Authority: 19 U.S.C. 66, 1496, 1498, 1624. The provisions of this part, except for subpart C, are also issued under 19 U.S.C. 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States). Section 148.21 also issued under 19 U.S.C. 1461, 1462. Section 148.22 also issued under 19 U.S.C. 1629; Sections 148.43, 148.51, 148.63, 148.64, 148.74 also issued under 19 U.S.C. 1321; Section 148.55 also issued under 17 U.S.C. 602 and 19 U.S.C. 1526; Section 148.87 also issued under 22 U.S.C. 288. Source: T.D. 73-27, 38 FR 2449, Jan. 26, 1973, unless otherwise noted. § 148.0 Scope. This part contains the regulations governing the allowance of exemptions for residents and nonresidents arriving in the United States, for crewmembers of carriers engaged in international traffic, for military and civilian employees of the United States, for certain evacuees, and for certain personnel of foreign governments and international organizations. Procedures and requirements are also set forth pertaining to registration of articles to be taken abroad, declaration and entry, and examination of baggage, and collection of duties and taxes. Subpart A—General Provisions § 148.1 Registration of effects to be taken abroad. (a) Persons who may use procedure. (b) Procedures for registration. (c) Presentation on return and reuse. [T.D. 82-102, 47 FR 24119, June 3, 1982, as amended by T.D. 91-35, 56 FR 19260, Apr. 26, 1991; CBP Dec. No. 15-14, 80 FR 61291, Oct. 13, 2015] § 148.2 Residence status of arriving persons. (a) General. (1) Residents of the United States returning from abroad, and (2) All other persons, hereinafter referred to as nonresidents. (b) Status as returning resident. (c) Status as nonresident. (d) Optional claim of nonresident status. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-394, 43 FR 49788, Oct. 25, 1978; T.D. 89-1, 53 FR 51263, Dec. 21, 1988; T.D. 97-75, 62 FR 46441, Sept. 3, 1997; CBP Dec. 13-19, 78 FR 76532, Dec. 18, 2013] § 148.3 Customs treatment after transiting the Panama Canal. Passengers' baggage and effects and purchases of officers and crewmembers landed in the United States from vessels which have transited the Panama Canal are subject to Customs examination and treatment in the same manner as arrivals from any other foreign country. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 79-276, 44 FR 61957, Oct. 29, 1979] § 148.4 Accompanying articles. (a) Generally. (b) Baggage shipped as freight. (c) Precleared articles. (d) Automobiles. (e) Misdirected baggage. (1) The passenger intended the baggage to arrive with him; and (2) It was misdirected through no fault of the passenger. § 148.5 Regular entry of articles in baggage. Subject to any applicable exemption from entry requirements, articles imported as baggage but not passed under a baggage declaration or under the procedure provided in § 148.6 for unaccompanied shipments of effects subject to personal exemptions shall be entered in the same manner as a cargo importation of like goods. In making regular entry for articles imported in baggage, the value of articles entitled to free entry under subheadings 9804.00.10, or 9804.00.45, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), shall be disregarded in determining whether formal or informal entry is required. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51263, Dec. 21, 1988] § 148.6 Entry of unaccompanied shipments of effects subject to personal exemptions. (a) Declaration to support free entry. (b) Exemption from entry. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51264, Dec. 21, 1988; CBP Dec. 15-14, 80 FR 61291, Oct. 13, 2015] § 148.7 Unclaimed baggage. Articles in passengers' baggage on which duties due are not paid and baggage not claimed within a reasonable time shall be treated as unclaimed and sent to general order. § 148.8 Temporary importation by residents arriving for short visits. A person claiming the status of a nonresident upon arrival for a short visit in the United States before returning abroad may import articles free of duty under subheadings 9804.00.20, 9804.00.25, 9804.00.30, 9804.00.35, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), in accordance with the following procedure: (a) The person claiming the status shall agree to export all such articles upon his departure from the United States, except articles imported as gifts under subheading 9804.00.30, and articles consumed during his visit; (b) When required to do so, the person claiming the status shall list all articles of substantial value which he is importing on Customs Form 4455, or its electronic equivalent in duplicate, noting thereon the expected duration of his visit. He shall present the completed form to the inspecting officer who will initial both copies and return the duplicate to him; (c) Upon his departure from the United States at the completion of his visit, the person claiming the status of a nonresident shall present to a Customs officer the duplicate copy of Customs Form 4455, or its electronic equivalent initialed by the inspecting officer, and the articles listed thereon shall be subject to inspection; and (d) If he decides not to return abroad, the person claiming the status shall immediately notify the director of the port of entry. The port director will advise him of the amount of duties and taxes due by reason of his failure to return abroad. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51264, Dec. 21, 1988; CBP Dec. 15-14, 80 FR 61291 Oct. 13, 2015] Subpart B—Declarations § 148.11 Declaration required. All articles brought into the United States by any individual must be declared to a CBP officer at the port of first arrival in the United States, on a conveyance en route to the United States on which a CBP officer is assigned for that purpose, or at a preclearance office in a foreign country where a United States CBP officer is stationed for that purpose. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by CBP Dec. 09-37, 74 FR 48854, Sept. 25, 2009] § 148.12 Oral declarations. (a) Generally. (b) When permitted. (1) Residents. (i) The aggregate fair retail value in the country of acquisition of all accompanying articles acquired abroad by him and of alterations and dutiable repairs made abroad to personal and household effects taken out and brought back by him does not exceed: (A) $800; or (B) $800 in the case of a direct arrival from a beneficiary country as defined in U.S. Note 4 to Chapter 98, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202); or (C) $1,600 in the case of a direct or indirect arrival from American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United States, not more than $800 of which must have been acquired elsewhere than in such locations. (ii) None of his accompanying articles are forwarded in bond; and (iii) None of his accompanying articles are imported for the account of any other person or for sale. (2) Nonresidents. (i) Entitled to free entry under his personal exemptions (see Subpart E of this part); or (ii) Eligible for the administrative exemption for articles not exceeding $200 in aggregate value, provided in section 321(a)(2)(B), Tariff Act of 1930, as amended (19 U.S.C. 1321(a)(2)(B)) (see § 148.51). (c) Memorandum baggage declaration for dutiable articles. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-394, 43 FR 49788, Oct. 25, 1978; T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 92-56, 57 FR 24944, June 12, 1992; T.D. 94-51, 59 FR 30296, June 13, 1994; T.D. 97-75, 62 FR 46441, Sept. 3, 1997; CBP Dec. 09-37, 74 FR 48854, Sept. 25, 2009] § 148.13 Written declarations. (a) When required. (b) Completion and presentation of written declarations. (c) Itemization of certain articles not required. (1) Effects of a returning resident entitled to free entry under subheading 9804.00.10, Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202), for tools of trade taken abroad, or under subheading, 9804.00.45, HTSUS, for personal or household effects taken abroad. However, automobiles and other vehicles of residents returning from countries other than Canada or Mexico and the cost of all repairs or alterations to articles taken abroad must be itemized. (2) Effects of a nonresident entitled to free entry under subheading 9804.00.20, HTSUS (19 U.S.C. 1202), for wearing apparel and other similar personal effects; subheading 9804.00.25, HTSUS, for tobacco products and alcoholic beverages; subheading 9804.00.30, HTSUS, for articles to be disposed of as bona fide gifts; or subheading 9804.00.40, HTSUS, for articles accompanying a person in transit to a place outside U.S. customs territory. (3) Books, libraries, furniture, and similar household effects entitled to free entry under subheading 9804.00.05, HTSUS. (d) Value. (1) The price actually paid for the article in the currency of purchase, or its equivalent in U.S. currency; or (2) The fair retail value in the country of acquisition if the article was not acquired by purchase, in the currency of the country in which the article was acquired, or its equivalent in U.S. currency. (e) Acknowledgment before Customs officer. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 87-89, 52 FR 24445, July 1, 1987; T.D. 89-1, 53 FR 51264, Dec. 21, 1988] § 148.14 Family declarations. A family group residing in one household, traveling together, and having the same residence status may be permitted to declare orally articles acquired abroad for the personal or household use of any member of the family if the value of such articles does not exceed the total amount of the exemption to which the family group is entitled. (See § 148.34.) Where a written declaration is required, one member of a family group may declare for all. “A family group residing in one household” means persons who are related by blood, marriage, domestic relationship (as defined in § 148.34(c)), or adoption. Individuals who are employed by the household but not related by blood, marriage, domestic relationship, or adoption will not be included in the family declaration. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by CBP Dec, 13-19, 78 FR 76532, Dec. 18, 2013] § 148.15 Inclusion of articles not for personal or household use. Articles not personal in character, or which are intended for sale or are brought in on commission for another person, may be included in the baggage declaration of a resident or nonresident under the conditions specified in § 148.23(c). If not so included, regular entry shall be required. § 148.16 Amendment of declaration. (a) Before examination. (b) After examination is begun. § 148.17 Declaration on arrival incidental to further foreign travel. (a) Declaration on incidental arrival. (b) Treatment of articles on incidental arrival. (c) Failure to advise of incidental character of arrival. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 97-75, 62 FR 46441, Sept. 3, 1997; CBP Dec. 09-37, 74 FR 48854, Sept. 25, 2009] § 148.18 Failure to declare. (a) Penalty incurred. (b) Remission of liability. [T.D. 83-145, 48 FR 30100, June 30, 1983] § 148.19 False or fraudulent statement. A passenger who makes any false or fraudulent statement or engages in other conduct within the purview of section 592, Tariff Act of 1930, as amended (19 U.S.C. 1592), whereby a Customs officer is or may be induced to pass an article free of duty or at less than the proper amount of duty, or to treat an article in some other manner in order to obtain a benefit, shall be deemed to have violated 19 U.S.C. 1592. In any such case the article involved shall be seized only if one or more of the conditions set forth in section 162.75 of this chapter are present, if it is available for seizure at the time the violation is detected, and if such seizure is otherwise practicable, unless the article is in the possession of an innocent holder for value who has full right to possession as against any party to the Customs violation. If seizure is not made, an amount equivalent to the maximum penalty which may be assessed in accordance with the passenger's degree of culpability as provided in 19 U.S.C. 1592(c) shall be demanded from the passenger. The amount demanded in lieu of seizure shall be determined in accordance with the guidelines contained in the appendix to part 171 of this chapter. In all cases, the estimated duties shall be demanded of the passenger as soon as possible after the discovery of the violation. Any applicable internal revenue tax shall also be demanded unless the merchandise is to be, or has been, forfeited. [T.D. 84-18, 49 FR 1678, Jan. 13, 1984; 49 FR 3986, Feb. 1, 1984] Subpart C—Examination of Baggage and Collection of Duties and Taxes § 148.21 Opening of baggage, compartments, or vehicles. A Customs officer has the right to open and examine all baggage, compartments and vehicles brought into the United States under Sections 461, 462, 496 and 582, Tariff Act of 1930, as amended (19 U.S.C. 1461, 1462, 1496, and 1582) and 19 U.S.C. 482. To the extent practical, the owner or his agent shall be asked to open the baggage, compartment or vehicle first. If the owner or his agent is unavailable or refuses to open the baggage, compartment, or vehicle, it shall be opened by the Customs officer. If any article subject to duty, or any prohibited article is found upon opening by the Customs officer, the whole contents and the baggage or vehicle shall be subject to forfeiture, pursuant to 19 U.S.C. 1462. [T.D. 95-86, 60 FR 54188, Oct. 20, 1995] § 148.22 Examination of air travelers' baggage in foreign territory. (a) Examination and surrender of declaration. (b) Subsequently acquired articles. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 77-241, 42 FR 54944, Oct. 12, 1977; T.D. 89-22, 54 FR 5076, Feb. 1, 1989] § 148.23 Examination and clearance of baggage. (a) Articles free of duty. (1) All articles which are for the personal or household use of the arriving person and are free of duty under Chapter 98, Subchapter IV, Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202), including automobiles and other articles under § 148.32. (2) Works of art classifiable under subheadings 9701.10.00 or 9701.90.00, HTSUS. (3) Works of art classifiable under subheadings 9702.00.00 or 9703.00.00, HTSUS, upon compliance with § 10.48 of this chapter. (b) Articles subject to duty. (c) Articles not for personal use Valued at not more than $2,500 (with exceptions). (2) Valued over $2,500 (with exceptions). (i) The articles are accompanied by a proper invoice if one is required (see § 141.83 of this chapter); and (ii) It is practicable to appraise the articles at the place of arrival. (d) Examination of tea for personal use imported in baggage. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 84-149, 49 FR 28699, July 16, 1984; T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 89-1, 53 FR 51264, Dec. 21, 1988; T.D. 89-82, 54 FR 36026, Aug. 31, 1989; T.D. 98-28, 63 FR 16417, Apr. 3, 1998; CBP Dec. 12-19, 77 FR 72721, Dec. 6, 2012] § 148.24 Determination of dutiable value. (a) Principles applied. (b) Adjustment of value declared. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 87-89, 52 FR 24445, July 1, 1987] § 148.25 Reexamination and protest. (a) Reexamination. (b) Protest. § 148.26 Collection of internal revenue taxes. (a) Cigars and cigarettes. (b) Alcoholic beverages. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51264, Dec. 21, 1988] § 148.27 Receipt for payment. When duties and internal revenue taxes on articles in a passenger's baggage are collected, a receipt on Customs Form 368 or 368A shall be issued to the passenger if such duties and taxes are paid in cash. If such duties and taxes are paid by personal check, the check shall be the passenger's receipt unless a receipt is requested. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 92-56, 57 FR 24944, June 12, 1992] Subpart D—Exemptions for Returning Residents § 148.31 Effects taken abroad. (a) Exemption. (b) Repair or alteration while abroad. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-394, 43 FR 49788, Oct. 25, 1978; T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 89-1, 53 FR 51264, Dec. 21, 1988; T.D. 97-75, 62 FR 46441, Sept. 3, 1997; CBP Dec. 09-37, 74 FR 48854, Sept. 25, 2009] § 148.32 Vehicles, aircraft, boats, teams and saddle horses taken abroad. (a) Admission free of duty. (b) Identification of articles taken abroad. (1) For an automobile, the State registration card; (2) For an aircraft, the certificate of registration issued by the Federal Aviation Administration; and (3) For a pleasure boat, the yacht license or motorboat identification certificate. (c) Repairs, alterations, and accessories. (d) Entry. (1) The owner or his agent is unable to produce a proper registration card or certificate to cover the article; (2) A claim for free entry of repairs, alterations, additions, or accessories is to be made under the $800 or $1,600 returning resident's exemption for articles acquired abroad; or (3) Duty is to be collected. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 97-75, 62 FR 46441, Sept. 3, 1997; CBP Dec. 09-37, 74 FR 48854, Sept. 25, 2009; CBP Dec. 15-14, 80 FR 61291, Oct. 13, 2015] § 148.33 Articles acquired abroad. (a) Exemption. (1) $800, and provided that the articles accompany the returning resident; (2) $800 in the case of a direct arrival from a beneficiary country, as defined in U.S. Note 4 to Chapter 98, Harmonized Tariff Schedule of the United States, whether or not the articles accompany the returning resident. Articles acquired elsewhere than in such beneficiary country that do not accompany the returning resident are not entitled to the duty exemption; or (3) $1,600 in the case of a direct or indirect arrival from American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United States, whether or not the articles accompany the returning resident, not more than $800 of which may have been acquired elsewhere than in such locations. Articles acquired elsewhere than in such insular possessions that do not accompany the returning resident are not entitled to the duty exemption. (b) Application to articles of highest rate of duty. (c) Gifts. (d) Tobacco products and alcoholic beverages. (1) No more than 200 cigarettes and 100 cigars may be included, except that in the case of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands and the Virgin Islands of the United States the cigarette limit is 1,000, not more than 200 of which shall have been acquired elsewhere than in such locations; (2) No alcoholic beverages will be included in the case of an individual who has not attained the age of 21; and (3) No more than 1 liter of alcoholic beverages may be included, except that: (i) An individual returning directly or indirectly from American Samoa, Guam, the Commonwealth of the Northern Mariana Islands or the Virgin Islands of the United States may include in the exemption not more than 5 liters of alcoholic beverages, not more than 1 liter of which was acquired elsewhere than in such locations and not more than 4 liters of which were produced elsewhere than in such locations; and (ii) An individual returning directly from a beneficiary country as defined in U.S. Note 4 to Chapter 98, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202) may include in the exemption not more than 2 liters of alcoholic beverages if at least 1 liter is the product of one or more beneficiary countries. (e) Exemption not applicable. i.e. (f) Remainder not applicable to subsequent journey. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-394, 43 FR 49788, 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 51264, Dec. 21, 1988; T.D. 97-75, 62 FR 46441, Sept. 3, 1997; CBP Dec. 09-37, 74 FR 48854, Sept. 25, 2009] § 148.34 Family grouping of exemptions for articles acquired abroad. (a) Grouping of exemptions. (b) Members of a family residing in one household. (1) Are related by blood, marriage, domestic relationship, or adoption; (2) Lived together in one household at their last permanent residence; and (3) Intend to live in one household after their arrival in the United States. (c) Domestic relationship. in loco parentis [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 97-75, 62 FR 46442, Sept. 3, 1997; CBP Dec. 09-37, 74 FR 48855, Sept. 25, 2009; CBP Dec, 13-19, 78 FR 76532, Dec. 18, 2013] § 148.35 Length of stay for exemption of articles acquired abroad. (a) Requirements for allowance of $800 or $1,600 exemption. (b) Not required for allowance of $1,600 exemption on return from the Virgin Islands. (c) Computation of time. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 97-75, 62 FR 46442, Sept. 3, 1997; CBP Dec. 09-37, 74 FR 48855, Sept. 25, 2009] § 148.36 Frequency of allowance of exemption for articles acquired abroad. (a) 30-day period. (b) Computation of time. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 97-75, 62 FR 46442, Sept. 3, 1997; CBP Dec. 09-37, 74 FR 48855, Sept. 25, 2009] § 148.37 Replacement of unsatisfactory articles acquired abroad. (a) Free entry of replacement articles. (b) Procedure for replacement. (c) Articles found damaged upon declaration. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 89-1, 53 FR 51264, Dec. 21, 1988; T.D. 97-75, 62 FR 46442, Sept. 3, 1997; CBP Dec. 09-37, 74 FR 48855, Sept. 25, 2009; CBP Dec. 15-14, 80 FR 61291, Oct. 13, 2015] § 148.38 Sale of articles acquired abroad. An article brought in under the $800 or $1,600 exemption for articles acquired abroad for personal or household use and subsequently sold is not dutiable or subject to forfeiture by reason of the sale if the returning resident actually acquired and imported the article for his bona fide personal or household use and not for sale. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 97-75, 62 FR 46442, Sept. 3, 1997; CBP Dec. 09-37, 74 FR 48855, Sept. 25, 2009] § 148.39 Rented automobiles. (a) Importation for temporary period. (b) Unauthorized use or failure to export. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51264, Dec. 21, 1988] Subpart E—Exemptions for Nonresidents § 148.41 Articles carried through the United States. An arriving nonresident who is in transit to a place outside U.S. Customs territory may take with him through U.S. Customs territory for carriage to such place articles not exceeding $200 in aggregate value (including not more than 4 liters of alcoholic beverages) without the payment of duty or internal revenue taxes as provided in subheading 9804.00.40, Chapter 98, U.S. Note 3, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202). [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-394, 43 FR 49788, Oct. 25, 1978; T.D. 89-1, 53 FR 51264, Dec. 21, 1988; T.D. 97-82, 62 FR 51771, Oct. 3, 1997] § 148.42 Personal effects. (a) Exemption. (b) Application of exemption. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51264, Dec. 21, 1988] § 148.43 Tobacco products and alcoholic beverages. (a) For personal use. (b) For gifts. [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. 80-19, 45 FR 45580, July 7, 1980; T.D. 89-1, 53 FR 51264, Dec. 21, 1988] § 148.44 Gifts. (a) Exemption. (b) Frequency of allowance. [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. 89-1, 53 FR 51265, Dec. 21, 1988] § 148.45 Vehicles and other conveyances. Nonresidents are entitled to entry free of duty and internal revenue tax under subheading 9804.00.35 and Chapter 98, U.S. Note 3, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), for automobiles, trailers, aircraft, motorcycles, bicycles, baby carriages, boats, horse-drawn conveyances, horses, and similar means of transportation and the usual equipment accompanying them, if such articles are imported in connection with the arrival of the nonresident to be used in the United States only for the transportation of the nonresident, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the conveyance. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51265, Dec. 21, 1988] § 148.46 Sale of exempted articles. (a) Sale resulting in forfeiture. (1) Any jewelry or similar articles of personal adornment having an aggregate value of $300 or more which have been allowed an exemption under § 148.42, if sold within 3 years of the date of importation. (2) Any conveyance or its equipment allowed an exemption under § 148.45, if sold within 1 year after the date of importation. (b) Procedure permitting sale. (c) Permissible sales. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51265, Dec. 21, 1988] Subpart F—Other Exemptions § 148.51 Special exemption for personal or household articles. (a) Application of exemption. (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 § 148.44); or (2) A returning resident who is not entitled to the $800 or $1,600 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. (1) Value of articles. (2) Articles subject to internal revenue tax. (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. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973] Editorial Note: For Federal Register www.govinfo.gov. § 148.52 Exemption for household effects used abroad. (a) Exemption. (b) Proof of use. (c) Declaration. (d) Arrival of effects more than 10 years after arrival of importer. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 84-213, 49 FR 41186, Oct. 19, 1984; T.D. 89-1, 53 FR 51265, Dec. 21, 1988; CBP Dec. 15-14, 80 FR 61291, Oct. 13, 2015] § 148.53 Exemption for tools of trade. (a) Exemption. (1) Theatrical scenery, properties, or apparel; (2) Articles for use in any manufacturing establishment; (3) Articles for any other person; or (4) Articles for sale. (b) Declaration. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51265, Dec. 21, 1988; CBP Dec. 15-14, 80 FR 61291, Oct. 13, 2015] § 148.54 Exemption for effects of citizens dying abroad. (a) Exemption. (b) Entry. (c) Statement of facts required. [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; CBP Dec. 12-19, 77 FR 72721, Dec. 6, 2012] § 148.55 Exemption for articles embodying American trademark or copyright. (a) Application of exemption. (b) Limitations 30-day period. (2) Sale of exempted articles. (c) Quantities. Federal Register [T.D. 79-159, 44 FR 31969, June 4, 1979; 44 FR 35208, June 19, 1979, as amended by T.D. 91-77, 56 FR 46115, Sept. 10, 1991; 89 FR 52379, June 24, 2024] Subpart G—Crewmember Declarations and Exemptions § 148.61 Status as crewmembers. The following persons arriving in the United States shall not be treated as crewmembers: (a) Members of the uniformed services of the United States and persons in the civil service of the United States engaged in the operation of a vessel, vehicle, or aircraft owned by, or under the complete control and management of, the United States or any of its agencies. (b) Persons engaged in the operation of a private or public aircraft. (c) Persons not connected with the operation, navigation, ownership, or business of a vessel, vehicle or aircraft engaged in international traffic. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 76-338, 41 FR 54167, Dec. 13, 1976] § 148.62 Declaration and entry of articles by crewmembers. (a) Declaration required. (b) Form of declaration Oral declaration. (2) Written declaration. (c) Transfer without declaration. (d) Entry at port where articles to be landed. (e) Collection of duty and taxes. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-99, 43 FR 13061, Mar. 29, 1978] § 148.63 Articles for use while on temporary leave. (a) Exemption. (1) The articles are reasonable and appropriate for the crewmember's accommodation while on temporary leave, and are to be taken out of the United States, except for articles consumed in use; (2) The articles are intended exclusively for the crewmember's bona fide personal use; (3) The quantities are reasonable, depending on the circumstances in each particular case; and (4) In the case of tobacco products and alcoholic beverages, the containers have been opened and the total quantity landed shall not exceed 50 cigars, 300 cigarettes, or 2 kilograms of smoking tobacco, or a proportionate amount of each, and 1 liter of alcoholic beverages. (b) Temporary leave. [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. 89-1, 53 FR 51265, Dec. 21, 1988] § 148.64 Administrative exemption. (a) Application of exemption. (b) Limitations. (1) Value of articles. (2) Articles subject to internal revenue tax. (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] § 148.65 Exemption for resident crewmembers. (a) Status as returning resident. (b) Statement of declaration. [T.D. 81-218, 46 FR 42657, Aug. 24, 1981, as amended by T.D. 89-1, 53 FR 51265, Dec. 21, 1988] § 148.66 Exemptions for nonresident crewmembers. (a) Status as arriving nonresident. (b) Articles carried through the United States. (1) Declaration and supporting statement. (i) He has been finally discharged from the carrier, with the date of discharge; (ii) He intends to depart from the same or another U.S. port as a passenger on another carrier for a place outside U.S. Customs territory; and (iii) The articles will be taken with him on such carrier and will not remain in the United States. (2) Allowance by port director. (c) Articles to be disposed of as gifts. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-99, 43 FR 13061, Mar. 29, 1978; T.D. 78-394, 43 FR 49789, Oct. 25, 1978; T.D. 89-1, 53 FR 51265, Dec. 21, 1988] § 148.67 Penalties for failure to declare articles. (a) Avoidance of inspection. (b) Articles landed without declaration. (c) Articles omitted from declaration. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 98-74, 63 FR 51290, Sept. 25, 1998] Subpart H—Military and Civilian Employees of the United States, and Evacuees § 148.71 Status of persons in service of United States as returning residents. A person in the service of the United States and members of his family arriving in the United States are ordinarily considered returning residents for the purpose of Chapter 98, Subchapter IV, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), except that the following persons are treated as nonresidents: (a) A wife or husband of any person in the service of the United States emigrating to the United States, and (b) A child born abroad of any person in the service of the United States who is arriving in the United States for the first time. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51265, Dec. 21, 1988] § 148.72 [Reserved] § 148.73 Baggage on carriers operated by the Department of Defense. (a) Declaration. (b) Exemptions applicable. (c) Examination of baggage. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 82-213, 48 FR 46979, Oct. 17, 1983; T.D. 89-1, 53 FR 51265, Dec. 21, 1988] § 148.74 Exemption on termination of assignment to extended duty or on evacuation. (a) Exemption. (1) Any person in the service of the United States who returns to the United States upon the termination of assignment to extended duty at a post or station outside the Customs territory of the United States; (2) Members of his family who have resided with him at such post or station and are returning upon the termination of his assignment; or (3) Any person evacuated to the United States under Government orders or instructions. (b) The term “personal effects” as used in subheading 9805.00.50, HTSUS, is not confined to that class of articles described in subheading 9804.00.20, HTSUS, nor is any period of use, such as prescribed by subheading 9804.00.05, HTSUS, applicable to household effects entered under subheading 9805.00.50, HTSUS. The privilege of free entry under subheading 9805.00.50, HTSUS, does not apply to: (1) Articles imported for sale, or for the account of any person not specified in subheading 9805.00.50, HTSUS; or (2) Articles which have not been in the direct personal possession of the claimant, or a member of his household, while abroad. (c) Limitation on alcoholic beverages and tobacco products. (1) These articles accompany the person making the claim for free entry upon his arrival in the U.S.; (2) Not more than 1 liter of any such alcoholic beverages shall have been distilled or otherwise manufactured and bottled in any place other than the United States or its possessions; (3) Such individual has not concurrently claimed exemption as a returning resident under subheading 9804.00.65, 9804.00.70, or 9804.00.72, HTSUS; and (4) Such person, if other than one in the service of the U.S., shall have attained the age of 21. (d) Termination of assignment to extended duty. (1) The person is returning upon the termination of a tour of duty outside the Customs territory of the United States of at least 140 days' duration. (2) The person is returning after the termination of an assignment under permanent change of station orders to duty at a post or station outside the Customs territory of the United States, regardless of the duration of the duty. A crewmember, including a member of a command, serving on a United States naval vessel when it departs from the United States on an intended deployment of 120 days or more outside the Customs territory of the United States and who continues to serve on the vessel until it returns to the United States may be considered as returning after the termination of an assignment of duty under permanent change of station orders. (3) The person is returning to the United States upon the termination of a tour of duty at any time after leaving the United States for duty of not less than 140 days outside the Customs territory of the United States. (4) The person, although not returning to the United States, is ordered by the Government agency involved from duty at a post or station outside the Customs territory of the United States to duty at another post or station outside the Customs territory of the United States necessitating the return to the United States of his personal and household effects. [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. 89-1, 53 FR 51265, Dec. 21, 1988; T.D. 97-75, 62 FR 46442, Sept. 3, 1997] § 148.75 Persons ineligible for exemption on termination of assignment. (a) Persons returning from temporary assignment. (b) Persons returning on leave or before termination of extended duty assignment. (c) Person returning on temporary duty assignment. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51266, Dec. 21, 1988] § 148.76 Waiver of requirements or limitations. In any case in which the limitation on the quantity of alcoholic beverages and tobacco products which may be exempted from duty and tax under § 148.74(c) or the failure of the person to meet the requirements that he be returning upon the termination of assignment to “extended duty,” as explained in § 148.74(d), will cause undue hardship to the person through no fault of his own, but rather because of the nature of his assignment or other hardship circumstances, the Commissioner of Customs, upon receipt of a request from the Government agency involved, may waive the limitation or the requirement, as the case may be, if he deems such waiver warranted by the facts. § 148.77 Entry of effects on termination of assignment to extended duty, or on evacuation. (a) General procedure. (b) Declaration and entry Person entitled to exemption. (2) Designated official. This form is completed on behalf of (Name of Government employee) Travel orders and information on hand in this office show that the named person has met all requirements of section 148.74, Customs Regulations, and is entitled to the benefits of subheading 9805.00.50, Harmonized Tariff Schedule of the United States. The shipment imported consists of nothing but personal and household effects of the named person, which effects are not imported for sale or as an accommodation for others. (c) Verification of claim for exemption By travel orders. (2) By other evidence. (i) The person's return to the United States upon the termination of assignment to extended duty, as explained in § 148.74(d); (ii) The return of members of his family who have resided with him at his post or station upon the termination of his assignment; or (iii) The evacuation of a person to the United States under Government orders or instructions. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 82-145, 47 FR 35478, Aug. 16, 1982; T.D. 85-123, 50 FR 29955, July 23, 1985; T.D. 89-1, 53 FR 51266, Dec. 21, 1988; CBP Dec. 15-14, 80 FR 61291, Oct. 13, 2015] Subpart I—Personnel of Foreign Governments and International Organizations and Special Treatment for Returning Individuals § 148.81 General provisions. (a) Reciprocal privileges. (b) Baggage and effects. (c) Aliens. (d) Internal revenue tax. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 73-227, 38 FR 22548, Aug. 22, 1973] § 148.82 Diplomatic, consular, and other privileged personnel. (a) Inviolability of the person of diplomatic personnel. (1) Ambassadors, ministers, chargés d'affaires, secretaries, counselors, attachés of foreign embassies and legations, and other heads of diplomatic missions or members of the diplomatic staffs of such missions, accredited to the United States or en route between other countries to which accredited and their own countries. (2) Members of the families forming part of the households of the diplomatic personnel listed in the preceding subparagraph, who are accompanying them or traveling separately to join them incidental to their official travel, excluding those members of families who are U.S. nationals. (3) Members of the administrative and technical staffs of diplomatic missions accredited to the United States and members of their families forming part of their household, all of whom are not nationals or permanent residents of the United States who are accompanying them or traveling separately to join them incidental to their official travel. (4) Diplomatic and consular couriers. (b) Exemption for baggage and effects and admission without entry. (1) Ambassadors, ministers, chargés d'affaires, secretaries, counselors, attachés of embassies and legations, and other members of the diplomatic staffs of such missions accredited to the United States or en route to or from other countries to which assigned, as well as recognized consular officers, and the immediate families, suites, and servants of all the above under subheading 9806.00.05, Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202). (2) Members of the administrative and technical staffs of diplomatic missions and members of their families forming part of their households, all of whom are not nationals or permanent residents of the United States under subheading 9806.00.05, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202). Unless more extensive privileges are provided in treaties or special agreements between the United States and the foreign country concerned, this privilege is limited to baggage and effects imported at the time of first installation. (3) Consular employees who are not nationals or permanent residents of the United States. Unless more extensive privileges are provided in treaties or special agreements between the United States and the foreign country concerned, this privilege is limited to articles imported at the time of first installation. (4) Other high officials of foreign governments and such distinguished foreign visitors as may be designated by the Department of State, and their immediate families under subheading 9806.00.25, HTSUS. (5) Foreign government personnel entitled to privileges under statutes or treaties under subheading 9806.00.30, HTSUS. (6) Diplomatic couriers, limited to accompanying baggage and effects. (c) Absence of special request. (d) Delay in arrival of baggage or effects. (e) Inspection of baggage Exemption for representatives of foreign governments. (i) Ambassadors, ministers, chargés d'affaires, secretaries, counselors, attachés of foreign embassies or legations, and other members of the diplomatic staffs of such missions, who are accredited to the United States or en route between other countries to which accredited and their own countries and members of their families forming part of their household who are not nationals of the United States. (ii) Consular officers recognized by the United States and members of their families forming part of their household who are not nationals or permanent residents of the United States, provided the baggage accompanies them. (iii) Diplomatic couriers, provided the baggage accompanies them. (2) Conditions permitting inspection. (i) Articles other than those for the personal use of such persons or for the use of their establishments or for official mission use. (ii) In the case of consular officers and their families, articles intended for consumption in excess of the quantities necessary for direct use by the person concerned. (iii) Articles which are absolutely or conditionally prohibited importation or exportation under the laws or regulations of the United States, or which are subject to the quarantine laws or regulations of the United States. (3) Presence of foreign representative. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51266, Dec. 21, 1988] § 148.83 Diplomatic and consular bags. (a) Diplomatic bags. (b) Consular bags. § 148.84 Special treatment for returning individuals. (a) Except as otherwise provided by law, an individual returning to the United States from abroad: (1) Shall not have his or her baggage and effects admitted free of duty without entry. (2) Shall not be entitled to expedited Customs examination and clearance of his or her baggage and effects unless the port director finds: (i) That the individual: (A) Is seriously ill or infirm; (B) Was summoned by news of affliction or disaster; or (C) Is accompanying the body of a deceased relative; or (ii) That a special circumstance exists which warrants expedited examination and clearance. (b) For purposes of this section, the term “baggage and effects” means any article which was in the possession of the individual while abroad, is being imported in connection with his or her arrival, and is intended for his or her bona fide personal or household use. This term does not include any article imported as an accommodation to others or for sale or other commercial use. [T.D. 78-394, 43 FR 49789, Oct. 25, 1978] § 148.85 Subsequent importations for the personal or family use of diplomatic, consular and other privileged personnel. The privilege of importing free of duty and without the filing of any entry articles for personal or family use, but not as an accommodation for others or for sale or other commercial use, shall be granted upon the request of the Department of State and upon appropriate instructions from the United States Customs Service in each instance, to the following: (a) Ambassadors, ministers, chargés d'affaires, secretaries, counselors and attachés of foreign embassies and legations accredited to the United States under subheading 9806.00.40, Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202); (b) Other representatives, officers and employees of foreign governments, under subheading 9806.00.50, HTSUS; and (c) Other persons designated pursuant to statute or pursuant to treaties between the United States and the countries which they represent, under subheading 9806.00.55, HTSUS. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51266, Dec. 21, 1988] § 148.86 Articles for official use of representatives of foreign governments and public international organizations. Office supplies and equipment and other articles for the official use of members and attaches of foreign embassies and legations, consular officers, and other representatives of foreign governments or of personnel of public international organizations, may be admitted free of duty under subheading 9809.00.20, Harmonized Tariff Schedule of the United States, without the filing of an entry, upon the request of the Department of State. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 82-145, 47 FR 35478, Aug. 16, 1982; T.D. 89-1, 53 FR 51266, Dec. 21, 1988] § 148.87 Officers and employees of, and representatives to public international organizations. (a) Exemption for baggage and effects. (b) Designated public international organizations. Organization Executive Order Date African Development Bank 12403 Feb. 8, 1983. African Development Fund 11977 Mar. 14, 1977. Asian Development Bank 11334 Mar. 7, 1967. Border Environment Cooperation Commission 12904 Mar. 16, 1994. Caribbean Organization 10983 Dec. 30, 1961. Commission for Environmental Cooperation 12904 Mar. 16, 1994. Commission for Labor Cooperation 12904 Mar. 16, 1994. Commission for the Study of Alternatives to the Panama Canal 12567 Oct. 2, 1986. Council of Europe in Respect of the Group of States Against Corruption (GRECO) 13240 Dec. 18, 2001. Customs Cooperation Council 11596 June 5, 1971. European Bank for Reconstruction and Development 12766 June 18, 1991. European Space Agency (formerly the European Space Research Organization (ESRO)) 12766 June 18, 1991. Food and Agriculture Organization 9698 Feb. 19, 1946. Great Lakes Fishery Commission 11059 Oct. 23, 1962. Hong Kong Economic and Trade Offices 13052 June 30, 1997. Inter-American Defense Board 10228 Mar. 26, 1951. Inter-American Development Bank 10873 Apr. 8, 1960. Inter-American Institute of Agricultural Sciences 9751 July 11, 1946. Inter-American Investment Corporation 12567 Oct. 2, 1986. Inter-American Statistical Institute 9751 Do. Inter-American Tropical Tuna Commission 11059 Oct. 23, 1962. Intergovernmental Maritime Consultative Organization 10795 Dec. 13, 1958. International Atomic Energy Agency 10727 Aug. 31, 1957. International Bank for Reconstruction and Development 9751 July 11, 1946. International Boundary and Water Commission, United States & Mexico 12467 Mar. 2, 1984. International Centre for Settlement of Investment Disputes 11966 Jan. 19, 1977. International Civil Aviation Organization 9863 May 31, 1947. International Coffee Organization 11225 May 22, 1965. International Committee of the Red Cross 12643 June 23, 1988. International Cotton Advisory Committee 9911 Dec. 19, 1947. International Cotton Institute 11283 May 27, 1966. International Criminal Police Organization (INTERPOL)—Limited privileges. 12425 June 16, 1983. 12971 Sep. 15, 1995. International Development Association 11966 Jan. 19, 1977. International Development Law Institute 12842 Mar. 29, 1993. International Fertilizer Development Center 11977 Mar. 14, 1977. International Finance Corporation 10680 Oct. 2, 1956. International Food Policy Research Institute—Limited privileges only 12359 Apr. 22, 1982. International Fund for Agricultural Development 12732 Oct. 31, 1990. International Hydrographic Bureau 10769 May 29, 1958. International Joint Commission—United States and Canada 9972 June 25, 1948. International Labor Organization 9698 Feb. 19, 1946. International Maritime Satellite Organization 12238 Sept. 12, 1980. International Monetary Fund 9751 July 11, 1946. International Pacific Halibut Commission 11059 Oct. 23, 1962. International Secretariat for Volunteer Service 11363 July 20, 1967. International Telecommunications Satellite Organization (INTELSAT) 11966 Jan. 19, 1977. International Telecommunication Union 9863 May 31, 1947. International Union for Conservation of Nature and Natural Resources—Limited privileges 12986 Jan. 18, 1996. International Wheat Advisory Committee (International Wheat Council) 9823 Jan. 24, 1947. Interparliamentary Union 13097 Aug. 7, 1998. Israel-United States Binational Industrial Research and Development Foundation 12956 Mar. 13, 1995. Korean Peninsula Energy Development Organization 12997 Apr. 1, 1996. Multilateral Investment Guarantee Agency 12647 Aug. 2, 1988. Multinational Force and Observers 12359 Apr. 22, 1982. North American Development Bank 12904 Mar. 16, 1994. North Pacific Anadromous Fish Commission 12895 Jan. 26, 1994. North Pacific Marine Science Organization 12894 Jan. 26, 1994. Organization for Economic Cooperation and Development [formerly Organization for European Economic Cooperation] 10133 June 27, 1950. Organization for the Prohibition of Chemical Weapons. 13049 June 11, 1997. Organization of African Unity (OAU) 11767 Feb. 19, 1974. Organization of American States 10533 June 3, 1954. Organization of Eastern Caribbean States 12669 Feb. 20, 1989. Pacific Salmon Commission 12567 Oct. 2, 1986. Pan American Health Organization (includes the Pan American Sanitary Bureau) 10864 Feb. 18, 1960. Preparatory Commission of the International Atomic Energy Agency 10727 Aug. 31, 1957. Provisional Intergovernmental Committee for the Movement of Migrants from Europe (now known as the Intergovernmental Committee for European Migration) 10335 Mar. 28, 1952. South Pacific Commission 10086 Nov. 25, 1949. United International Bureau for the Protection of Intellectual Property 11484 Sept. 29, 1969. United Nations 9698 Feb. 19, 1946. United Nations Educational, Scientific, and Cultural Organization 9863 May 31, 1947. United Nations Industrial Development Organization 12628 Mar. 8, 1988. Universal Postal Union 10727 Aug. 31, 1957. World Health Organization 10025 Dec. 30, 1948. World Intellectual Property Organization 11866 June 18, 1975. World Meteorological Organization 10676 Sept. 1, 1956. World Tourism Organization 12508 Mar. 22, 1985. World Trade Organization 13042 Apr. 9, 1997. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973] Editorial Note: For Federal Register www.govinfo.gov. § 148.88 Certain representatives to and officers of the United Nations and the Organization of American States. (a) Exemption for baggage and effects and admission without entry. (1) Every person designated by a United Nations member nation as the principal resident representative to the United Nations of such member or as a resident representative with the rank of ambassador or minister plenipotentiary and members of their families; (2) Such resident members of their staffs as may be agreed upon between the Secretary-General of the United Nations, the Government of the United States, and the Government of the United Nations member concerned and members of their families; (3) Every person designated by a United Nations member of a specialized United Nations agency as its principal resident representative, with the rank of ambassador or minister plenipotentiary at the headquarters of such agency in the United States and members of their families; (4) Such other principal resident representatives of United Nations members to a specialized United Nations agency and such resident members of the staffs of representatives to a specialized United Nations agency as may be agreed upon between the principal executive officer of the specialized agency, the Government of the United States, and the Government of the United Nations member concerned and members of their families; (5) The Secretary-General, Under Secretaries-General, and Assistant Secretaries-General to the United Nations and members of their families; (6) Representatives of members to the principal and subsidiary organs of the United Nations and to conferences convened by the United Nations, while exercising their functions and during their journey to and from the place of meeting, with regard to personal baggage only; (7) Experts performing missions for the United Nations, the same facilities for personal baggage as are accorded diplomatic envoys; (8) Any person designated by a member of the Organization of American States as its representative or interim representative on the council of the Organization of American States and members of their families; and (9) All other permanent members of the Delegation of a member of the Organization of American States and members of their families regarding whom there is agreement for that purpose between the government of the member state concerned, the Secretary-General of the Organization of American States, and the Government of the United States of America. (b) Absence of special request. (c) Importations for personal or family use. (d) Personal inviolability. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51266, Dec. 21, 1988] § 148.89 Property of public international organizations and foreign governments. (a) Exemption from duty. (b) Bond. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 82-145, 47 FR 35479, Aug. 16, 1982] § 148.90 Foreign military personnel. (a) Exemptions allowed. (1) The baggage and effects of persons on duty in the United States as members of the armed forces of any foreign country, and of their immediate families under subheading 9806.00.20, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202); (2) Articles entered or withdrawn from warehouse for consumption by a member of the armed forces of any foreign country on duty in the United States, for his personal use or that of any member of his immediate family but not as an accommodation to others or for sale or other commercial use, under subheading 9806.00.45, HTSUS; and (3) Articles entered or withdrawn from warehouse for consumption for the official use of members of the armed forces of any foreign country on duty in the United States, under subheading 9809.00.30, HTSUS. (b) Reciprocity limitation. (c) Status of importer questioned. (d) Alcoholic beverages for personal or family use General rule Limitation stated. (ii) Advance entry or withdrawal. (iii) Certification. (2) Exceptional circumstances. (i) A statement signed by the member of the Armed Forces and attached to his declaration for free entry will be submitted to the port director, setting forth the reason for requesting the additional quantity; (ii) The statement of request must be approved by the officer or person in charge of the Armed Forces involved, or a person specifically authorized by such officer or person to approve such requests; and (iii) The port director must be satisfied that the need for the additional quantity is justified. Questionable cases shall be referred to the Commissioner of Customs for instructions. (3) Retention and verification of the warehouse proprietors' records. (e) Entry requirements. [T.D. 73-227, 38 FR 22548, Aug. 22, 1973, as amended by T.D. 79-159, 44 FR 31969, June 4, 1979; T.D. 89-1, 53 FR 51266, Dec. 21, 1988] Subpart J—Noncommercial Importations of Limited Value § 148.101 Applicability. Each person, including a crewmember, arriving in the United States who enters articles for his personal or household use, or as bona fide gifts not imported for sale nor for the account of another person, valued in the aggregate at not over $1,000 fair retail value in the country of acquisition, shall be assessed a flat rate of duty on the articles, as provided in § 148.102. The entry shall be made under subheading 9816.00.20 or 9816.00.40, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), and is subject to the limitations and conditions in this subpart. Except as provided in § 148.105, the flat rate of duty shall be assessed in place of any rates of duty other than free rates of duty. If the dutiable amount of the article(s) is over $1,000 fair retail value, the flat rate of duty provisions shall apply to the amount not over $1,000 fair retail value, and the excess amount shall be valued under section 402, Tariff Act of 1930, as amended (19 U.S.C. 1401a). The article(s) shall be classified under the appropriate subheading number of the tariff schedule. For purposes of this subpart, “fair retail value” in the country of acquisition means the price at which the merchandise is freely offered there for sale at retail and “country of acquisition” includes America Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the Virgin Islands of the United States. Two examples of the application of this subpart are set forth below: Example 1: B returned from Europe where he acquired merchandise having a fair retail value of $1,950. Assume for purposes of this example that (1) in addition to the personal exemption of $400, $100 of the merchandise carries a free rate of duty, (2) allowances and exemptions have not been used within the past 30 days, and (3) all articles in excess of allowances and exemptions and duty-free articles are dutiable at rates other than the flat rate. B presents his baggage to the Customs officer for examination and his declaration for verification. Duty is figured as follows: Fair retail value Duty (a) The $400 personal exemption $400 (b) Articles which carry a free rate of duty 100 (c) The $1,000 flat rate of duty allowance calculated at: 1,000 4 percent (effective 01/01/01 through 12/31/01) $40 3 percent (effective from 01/01/02) 30 (d) Balance of articles subject to duty at rates other than flat rate 1 ( 1 Total 1 ( 1 1 Example 2: Mr. and Mrs. B return from the U.S. Virgin Islands. During the trip, they acquired merchandise having a fair retail value of $4,900. Assume for purposes of this example that (1) in addition to the personal exemption of $1,200 for each returning resident, $100 of the merchandise carries a free rate of duty, (2) allowances and exemptions have not been used within the past 30 days, (3) all articles in excess of allowances and exemptions and duty-free articles are dutiable at rates other than the flat rate, and (4) Mrs. B made $400 in purchases on the trip, none of which carries a free rate of duty. Mr. and Mrs. B present their baggage to the Customs officer for examination and their declaration for verification. Duty is figured as follows: Fair retail value Duty (a) The $1,200 personal exemptions for residents returning from the U.S. Virgin Islands are grouped for a total of $2,400 (b) Articles which carry a free rate of duty 100 (c) The $1,000 flat rate of duty allowance calculated at: 2,000 2 percent (effective 01/01/01 through 12/31/01) $40 1.5 percent (effective from 01/01/02) 30 (d) Balance of articles subject to duty at rates other than flat rate 1 ( 1 Total 1 ( 1 1 [T.D. 78-394, 43 FR 49789, Oct. 25, 1978, as amended by T.D. 86-118, 51 FR 22516, June 20, 1986; 52 FR 12149, Apr. 15, 1987; T.D. 87-89, 52 FR 24446, July 1, 1987; T.D. 89-1, 53 FR 51266, Dec. 21, 1988; T.D. 97-75, 62 FR 46442, Sept. 3, 1997; T.D. 01-61, 66 FR 46218, Sept. 4, 2001] § 148.102 Flat rate of duty. (a) Generally. (b) American Samoa, Guam, the Northern Mariana Islands, and the Virgin Islands. [T.D. 01-61, 66 FR 46218, Sept. 4, 2001] § 148.103 Family grouping of allowances. (a) Generally. (b) Members of a family residing in one household. (1) Are related by blood, marriage, domestic relationship (as defined in § 148.34(c)), or adoption; (2) Lived together in one household at their last permanent residence; and (3) Intend to live in one household after their arrival in the United States. [T.D. 78-394, 43 FR 49789, Oct. 25, 1978, as amended at CBP Dec, 13-19, 78 FR 76532, Dec. 18, 2013] § 148.104 Frequency of use. (a) 30-day period. (b) Computation of time. (c) Remainder not applicable to subsequent journey. [T.D. 78-394, 43 FR 49789, Oct. 25, 1978, as amended by T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 97-75, 62 FR 46443, Sept. 3, 1997] § 148.105 Procedure for excluding articles from flat rate of duty. (a) Generally. (b) Content of communication. (1) The name of the individual and the person, firm, or association the individual represents, if any; (2) The nature of the individual's interest in the matter, if any; (3) A description of the merchandise, which it is alleged affects the economic interest of the United States adversely, including subheadings of the HTSUS, if known; (4) The country of acquisition and the ports and dates of entry of the merchandise, if known; and (5) A statement and supporting evidence as to the manner in which the individual believes the economic interest of the United States is being adversely affected. (c) Inquiry to be conducted. (d) Negative determination. (e) Publication of tentative finding. Federal Register (f) Final determination. Federal Register Federal Register [T.D. 78-394, 43 FR 49789, Oct. 25, 1978, as amended by T.D. 89-1, 53 FR 51267, Dec. 21, 1988; T.D. 91-77, 56 FR 46115, Sept. 10, 1991; T.D. 93-66, 58 FR 44130, Aug. 19, 1993] § 148.106 Excluded articles of merchandise. The following articles of merchandise have been found to affect the economic interest of the United States adversely, and they are excluded from the application of the flat rate of duty provisions. [Reserved for listing.] [T.D. 78-394, 43 FR 49789, Oct. 25, 1978] Subpart K—Unaccompanied Shipments From American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United States § 148.110 Applicability. The provisions of this subpart are applicable to articles not accompanying a person, including a crewmember, which are purchased in and The following is a summary of the procedure to be followed to obtain the benefits of this subpart: A person purchasing articles in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United States would receive a sales slip, invoice, or other evidence of purchase which he would present to the Customs officer along with his baggage declaration, Customs Form 6059-B, and a Declaration of Unaccompanied Articles, Customs Form 255. The latter form is prepared in triplicate for each shipment to follow. The Customs officer would verify the information, indicate on the form whether the article or articles were free of duty, dutiable at the flat rate, or a combination of the foregoing, and validate the form. Two copies would be returned to the traveler, who would send one form to the vendor. Upon receipt of the form the vendor would place it in an envelope, affix it to the outside of the package, clearly mark the package “Unaccompanied Tourist Shipment,” and send the package to the traveler, generally via mail, although it could be sent by other means. If sent through the mail, the package would be examined by Customs and forwarded to the Postal Service for delivery. Any duties due would be collected by the mailman. If the shipment arrives other than through the mail, the traveler would be notified by the carrier when the article arrives. Entry would be made by the carrier or the traveler at the customhouse. Any duties due would be collected at that time. [T.D. 78-394, 43 FR 49790, Oct. 25, 1978; 43 FR 55758, Nov. 29, 1978; T.D. 97-75, 62 FR 46443, Sept. 3, 1997] § 148.111 Written declaration for unaccompanied articles. The baggage declaration, Customs Form 6059-B, of a person (the crewmembers declaration, Customs Form 5129, in the case of a returning crewmember) arriving directly or indirectly from American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United States shall be in writing if it covers articles which do not accompany him and: (a) The articles are entitled to free entry under the $1,200 exemption provided by subheading 9804.00.70, Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202), or (b) The articles are noncommerical importations of limited value subject to a flat rate of duty under subheading 9816.00.40, HTSUS. [T.D. 78-394, 43 FR 49790, Oct. 25, 1978, as amended by T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 89-1, 53 FR 51267, Dec. 21, 1988; T.D. 97-75, 62 FR 46443, Sept. 3, 1997] § 148.112 Evidence of purchase. A sales slip, invoice, or other evidence of purchase, shall be presented with the declaration for all unaccompanied articles. [T.D. 78-394, 43 FR 49790, Oct. 25, 1978] § 148.113 Declaration, entry, and collection of duty. (a) Declaration and entry for unaccompanied articles Declaration. (2) Verification. (b) Collection of duty. [T.D. 78-394, 43 FR 49790, Oct. 25, 1978, as amended by T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 89-1, 53 FR 51267, Dec. 21, 1988; T.D. 93-66, 58 FR 44131, Aug. 19, 1993; T.D. 97-75, 62 FR 46443, Sept. 3, 1997; CBP Dec. 09-37, 74 FR 48855, Sept. 25, 2009] § 148.114 Shipment of unaccompanied articles. One copy of the validated Customs Form 255 shall be returned to the vendor. The vendor shall place the form in an envelope, affix it to the outside of the shipment, and clearly mark the outside of the shipment “Unaccompanied Tourist Shipment.” [T.D. 78-394, 43 FR 49790, Oct. 25, 1978] § 148.115 Release of shipment. (a) Release after examination. (1) To which the personal exemption provided in subheading 9804.00.70, Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202), is applicable, or (2) For which entry is made under the flat rate of duty provisions of subheading 9816.00.40, HTSUS, or under those provisions in conjunction with the regular rate of duty provision of another subheading of the tariff schedule, shall be released if: (i) The shipment is properly marked and accompanied by a validated copy of Customs Form 255, (ii) The examining Customs officer is satisfied that the contents of the shipment are as stated on the Customs Form 255 and, if applicable, that they are properly classified, (iii) The declared value conforms to the fair retail value in the country of acquisition, and (iv) In respect to shipments for which entry is made under subheading 9816.00.40, HTSUS, any duties found to be due are paid. (b) Removal of Customs Form 255. (c) Missing Customs Form 255. (d) Restricted or prohibited shipments. (e) Verification of claim. [T.D. 78-394, 43 FR 49790, Oct. 25, 1978; 43 FR 55758, Nov. 29, 1978, as amended by T.D. 89-1, 53 FR 51267, Dec. 21, 1988; T.D. 93-66, 58 FR 44131, Aug. 19, 1993] § 148.116 Claim for refund. Any person who has filed a declaration of unaccompanied articles under §§ 148.112 and 148.113 and who is dissatisfied with the amount of duty assessed on the articles upon their arrival in the United States may file a claim for administrative review under subpart C, part 145, of this chapter if the articles arrived by mail, or under parts 173 and 174 if the articles arrived other than by mail. Any supporting documents, including a copy of Customs Form 255, should be submitted with the claim. [T.D. 78-394, 43 FR 49790, Oct. 25, 1978; 43 FR 55758, Nov. 29, 1978]