Code of Federal Regulations · Section
§ 148.27 — Receipt For Payment
19 C.F.R. § 148.27
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When duties and internal revenue taxes on articles in a passenger's baggage are collected, a receipt on Customs Form 368 or 368A shall be issued to the passenger if such duties and taxes are paid in cash. If such duties and taxes are paid by personal check, the check shall be the passenger's receipt unless a receipt is requested.
Authorizing Statute
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Administrative exemptions19 U.S.C. § 1321
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Infringing importation or exportation of copies or phonorecords17 U.S.C. § 602
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Harmonized Tariff Schedule19 U.S.C. § 1202
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Merchandise bearing American trade-mark19 U.S.C. § 1526
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Inspections and preclearance in foreign countries19 U.S.C. § 1629
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“International organization” defined; authority of President22 U.S.C. § 288