PART 148 -- PERSONAL DECLARATIONS AND EXEMPTIONS
Sec.
Subpart A -- General Provisions
148.1 Registration of effects to be taken abroad.
148.2 Residence status of arriving persons.
148.3 Customs treatment after transiting the Panama Canal.
148.5 Regular entry of articles in baggage.
148.6 Entry of unaccompanied shipments of effects subject to personal exemptions.
148.8 Temporary importation by residents arriving for short visits.
Subpart B -- Declarations
148.15 Inclusion of articles not for personal or household use.
148.16 Amendment of declaration.
148.17 Declaration on arrival incidental to further foreign travel.
148.19 False or fraudulent statement.
Subpart C -- Examination of Baggage and Collection of Duties and Taxes
148.21 Opening of baggage, compartments, or vehicles.
148.22 Examination of air travelers' baggage in foreign territory.
148.23 Examination and clearance of baggage.
148.24 Determination of dutiable value.
148.25 Reexamination and protest.
148.26 Collection of internal revenue taxes.
Subpart D -- Exemptions for Returning Residents
148.32 Vehicles, aircraft, boats, teams and saddle horses taken abroad.
148.33 Articles acquired abroad.
148.34 Family grouping of exemptions for articles acquired abroad.
148.35 Length of stay for exemption of articles acquired abroad.
148.36 Frequency of allowance of exemption for articles acquired abroad.
148.37 Replacement of unsatisfactory articles acquired abroad.
148.38 Sale of articles acquired abroad.
Subpart E -- Exemptions for Nonresidents
148.41 Articles carried through the United States.
148.43 Tobacco products and alcoholic beverages.
148.45 Vehicles and other conveyances.
148.46 Sale of exempted articles.
Subpart F -- Other Exemptions
148.51 Special exemption for personal or household articles.
148.52 Exemption for household effects used abroad.
148.53 Exemption for tools of trade.
148.54 Exemption for effects of citizens dying abroad.
148.55 Exemption for articles bearing American trademark.
Subpart G -- Crewmember Declarations and Exemptions
148.62 Declaration and entry of articles by crewmembers.
148.63 Articles for use while on temporary leave.
148.64 Administrative exemption.
148.65 Exemption for resident crewmembers.
148.66 Exemptions for nonresident crewmembers.
148.67 Penalties for failure to declare articles.
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.
148.73 Baggage on carriers operated by the Department of Defense.
148.74 Exemption on termination of assignment to extended duty or on evacuation.
148.75 Persons ineligible for exemption on termination of assignment.
148.76 Waiver of requirements or limitations.
148.77 Entry of effects on termination of assignment to extended duty, or on evacuation.
Subpart I -- Personnel of Foreign Governments and International Organizations and Special Treatment for Returning Individuals
148.82 Diplomatic, consular, and other privileged personnel.
148.83 Diplomatic and consular bags.
148.84 Special treatment for returning individuals.
148.87 Officers and employees of, and representatives to public international organizations.
148.89 Property of public international organizations and foreign governments.
148.90 Foreign military personnel.
Subpart J -- Noncommercial Importations of Limited Value
148.103 Family grouping of allowances.
148.105 Procedure for excluding articles from flat rate of duty.
148.106 Excluded articles of merchandise.
Subpart K -- Unaccompanied Shipments from American Samoa, Guam, or the Virgin Islands of the United States
148.111 Written declaration for unaccompanied articles.
148.113 Declaration, entry, and collection of duty.
148.114 Shipment of unaccompanied articles.