§148.14. Family declarations.
19 C.F.R. § 148.14
A family group residing in one household, traveling together, and having the same residence status may be permitted to declare orally articles acquired abroad for the personal or household use of any member of the family if the value of such articles does not exceed the total amount of the exemption to which the family group is entitled. (See § 148.34.) Where a written declaration is required, one member of a family group may declare for all. “A family group residing in one household” means persons who are related by blood, marriage, domestic relationship (as defined in § 148.34(c)), or adoption. Individuals who are employed by the household but not related by blood, marriage, domestic relationship, or adoption will not be included in the family declaration.
Notes, amendments, and revision history
Amendments
[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by CBP Dec, 13-19, 78 FR 76532, Dec. 18, 2013]
Authority
Authority: 19 U.S.C. 66, 1496, 1498, 1624. The provisions of this part, except for subpart C, are also issued under 19 U.S.C. 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States). Section 148.21 also issued under 19 U.S.C. 1461, 1462. Section 148.22 also issued under 19 U.S.C. 1629; Sections 148.43, 148.51, 148.63, 148.64, 148.74 also issued under 19 U.S.C. 1321; Section 148.55 also issued under 17 U.S.C. 602 and 19 U.S.C. 1526; Section 148.87 also issued under 22 U.S.C. 288.
Source
Source: T.D. 73-27, 38 FR 2449, Jan. 26, 1973, unless otherwise noted.
Amendments
[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by CBP Dec, 13-19, 78 FR 76532, Dec. 18, 2013]