---
kind: "section"
citation: "19 C.F.R. § 145.13"
title: "19"
number: "145.13"
heading: "Internal revenue tax on mail entries."
url: "https://uscodex.org/cfr/19/145.13"
---

# §145.13. Internal revenue tax on mail entries.

- (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](/cfr/27/part275.md) and [§ 11.2a](/cfr/19/11.2a.md) 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.

## Notes

### Amendments

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-329, 43 FR 43455, Sept. 26, 1978]

### Authority

Authority: 19 U.S.C. 66, 1202 (General Note 3(i)), Harmonized Tariff Schedule of the United States, 1624. Section 145.4 also issued under 18 U.S.C. 545, 19 U.S.C. 1618; Section 145.11 also issued under 19 U.S.C. 1481, 1485, 1498; Section 145.12 also issued under 19 U.S.C. 1315, 1484, 1498; Section 145.15 is also issued under 19 U.S.C. 1623; Sections 145.22 through 145.23 also issued under 19 U.S.C. 1501, 1514; Section 145.31 also issued under 19 U.S.C. 1321; Section 145.32 also issued under 19 U.S.C. 1321, 1498; Sections 145.35 through 145.38, 145.41, also issued under 19 U.S.C. 1498; Section 145.51 also issued under 19 U.S.C. 1305; Section 145.54 also issued under 19 U.S.C. 1618; Subpart G also issued under 19 U.S.C. 1415, 1436.

### Source

Source: T.D. 73-135, 38 FR 13369, May 21, 1973, unless otherwise noted.

### Amendments

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-329, 43 FR 43455, Sept. 26, 1978]