Code of Federal Regulations · Section
§ 145.43 — Unaccompanied Tourist Shipments
19 C.F.R. § 145.43
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Unaccompanied tourist shipments for which entry is claimed under subheading 9804.00.70, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), may be passed free of duty and tax if the requirements of § 148.115(a) of this chapter are met. The Declaration of Unaccompanied Articles, Customs Form 255, shall be removed by the Customs officer from the shipment and retained for Customs purposes.
Authorizing Statute
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Harmonized Tariff Schedule19 U.S.C. § 1202
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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