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Notes

§148.27. Receipt for payment.

19 C.F.R. § 148.27

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.
Notes, amendments, and revision history

Amendments

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 92-56, 57 FR 24944, June 12, 1992]

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 T.D. 92-56, 57 FR 24944, June 12, 1992]