§ 148.0 - Scope.

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.

§ 148.4 - Accompanying articles.

§ 148.5 - Regular entry of articles in baggage.

§ 148.6 - Entry of unaccompanied shipments of effects subject to personal exemptions.

§ 148.7 - Unclaimed baggage.

§ 148.8 - Temporary importation by residents arriving for short visits.

Subpart B - Declarations

§ 148.11 - Declaration required.

§ 148.12 - Oral declarations.

§ 148.13 - Written declarations.

§ 148.14 - Family 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.

§ 148.18 - Failure to declare.

§ 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.

§ 148.27 - Receipt for payment.

Subpart D - Exemptions for Returning Residents

§ 148.31 - Effects taken abroad.

§ 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.

§ 148.39 - Rented automobiles.

Subpart E - Exemptions for Nonresidents

§ 148.41 - Articles carried through the United States.

§ 148.42 - Personal effects.

§ 148.43 - Tobacco products and alcoholic beverages.

§ 148.44 - Gifts.

§ 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

§ 148.61 - Status as crewmembers.

§ 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.

§ 148.72 - [Reserved]

§ 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

§ 148.81 - General provisions.

§ 148.82 - Diplomatic, consular, and other privileged personnel.

§ 148.83 - Diplomatic and consular bags.

§ 148.84 - Special treatment for returning individuals.

§ 148.85 - Subsequent importations for the personal or family use of diplomatic, consular and other privileged personnel.

§ 148.86 - Articles for official use of representatives of foreign governments and public international organizations.

§ 148.87 - Officers and employees of, and representatives to public international organizations.

§ 148.88 - Certain representatives to and officers of the United Nations and the Organization of American States.

§ 148.89 - Property of public international organizations and foreign governments.

§ 148.90 - Foreign military personnel.

Subpart J - Noncommercial Importations of Limited Value

§ 148.101 - Applicability.

§ 148.102 - Flat rate of duty.

§ 148.103 - Family grouping of allowances.

§ 148.104 - Frequency of use.

§ 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, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United States

§ 148.110 - Applicability.

§ 148.111 - Written declaration for unaccompanied articles.

§ 148.112 - Evidence of purchase.

§ 148.113 - Declaration, entry, and collection of duty.

§ 148.114 - Shipment of unaccompanied articles.

§ 148.115 - Release of shipment.

§ 148.116 - Claim for refund.