---
kind: "section"
citation: "19 C.F.R. § 145.43"
title: "19"
number: "145.43"
heading: "Unaccompanied tourist shipments"
url: "https://uscodex.org/cfr/19/145.43"
---

# §145.43. Unaccompanied tourist shipments


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](/usc/19/1202.md)), may be passed free of duty and tax if the requirements of [§ 148.115(a)](/cfr/19/148.115.md?p=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.


## Notes

### Amendments

[T.D. 78-394, 43 FR 49788, Oct. 25, 1978, as amended by T.D. 89-1, 53 FR 51263, Dec. 21, 1988]

### 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. 78-394, 43 FR 49788, Oct. 25, 1978, as amended by T.D. 89-1, 53 FR 51263, Dec. 21, 1988]