Regulations last checked for updates: May 11, 2024

Title 19 - Customs Duties last revised: Apr 24, 2024
§ 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 [§ 148.1 - § 148.8] - Subpart A—General Provisions
Subpart B [§ 148.11 - § 148.19] - Subpart B—Declarations
Subpart C [§ 148.21 - § 148.27] - Subpart C—Examination of Baggage and Collection of Duties and Taxes
Subpart D [§ 148.31 - § 148.39] - Subpart D—Exemptions for Returning Residents
Subpart E [§ 148.41 - § 148.46] - Subpart E—Exemptions for Nonresidents
Subpart F [§ 148.51 - § 148.55] - Subpart F—Other Exemptions
Subpart G [§ 148.61 - § 148.67] - Subpart G—Crewmember Declarations and Exemptions
Subpart H [§ 148.71 - § 148.77] - Subpart H—Military and Civilian Employees of the United States, and Evacuees
Subpart I [§ 148.81 - § 148.90] - Subpart I—Personnel of Foreign Governments and International Organizations and Special Treatment for Returning Individuals
Subpart J [§ 148.101 - § 148.106] - Subpart J—Noncommercial Importations of Limited Value
Subpart K [§ 148.110 - § 148.116] - Subpart K—Unaccompanied Shipments From American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United States
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)
source: T.D. 73-27, 38 FR 2449, Jan. 26, 1973, unless otherwise noted.
cite as: 19 CFR 148.0