Code of Federal Regulations · Section
§ 145.13 — Internal Revenue Tax On Mail Entries
19 C.F.R. § 145.13
(a) Method of collection. Any internal revenue tax assessed on a mail entry shall be shown as a separate item on the entry, and collected in the same manner as Customs duties.
(b) Release without payment of tax. A mail entry may not be used to release a shipment of cigars, cigarettes, or cigarette papers or tubes for a manufacturer without payment of tax as provided for in 27 CFR part 275 and § 11.2a of this chapter. If a claim for release without payment of tax is made by the addressee at the time of delivery, the shipment will be returned by the Postal Service to the port of entry or sent to the nearest Customs office at which appropriate release as claimed may be arranged by the addressee.
Authorizing Statute
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Remission or mitigation of penalties19 U.S.C. § 1618
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Entry under regulations19 U.S.C. § 1498
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Effective date of rates of duty19 U.S.C. § 1315
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Invoice; contents19 U.S.C. § 1481
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Smuggling goods into the United States18 U.S.C. § 545
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Immoral articles; importation prohibited19 U.S.C. § 1305
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Voluntary reliquidations by U.S. Customs and Border Protection19 U.S.C. § 1501
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Administrative exemptions19 U.S.C. § 1321