---
kind: "unit"
title: "19"
title_heading: "Customs Duties"
key: "chI/part148"
level: "part"
label: "Part 148"
heading: "Personal Declarations and Exemptions"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/19/chI-part148"
sections_count: 82
---

# Part 148 — Personal Declarations and Exemptions

Title 19 C.F.R. — Customs Duties › Chapter I — U.s. Customs and Border Protection, Department of Homeland Security; Department of the Treasury

## Sections

- [§148.0. Scope.](/cfr/19/148.0.md)

## Contents

- [Subpart A — General Provisions](/cfr/19/chI-part148-subpartA.md)
- [Subpart B — Declarations](/cfr/19/chI-part148-subpartB.md)
- [Subpart C — Examination of Baggage and Collection of Duties and Taxes](/cfr/19/chI-part148-subpartC.md)
- [Subpart D — Exemptions for Returning Residents](/cfr/19/chI-part148-subpartD.md)
- [Subpart E — Exemptions for Nonresidents](/cfr/19/chI-part148-subpartE.md)
- [Subpart F — Other Exemptions](/cfr/19/chI-part148-subpartF.md)
- [Subpart G — Crewmember Declarations and Exemptions](/cfr/19/chI-part148-subpartG.md)
- [Subpart H — Military and Civilian Employees of the United States, and Evacuees](/cfr/19/chI-part148-subpartH.md)
- [Subpart I — Personnel of Foreign Governments and International Organizations and Special Treatment for Returning Individuals](/cfr/19/chI-part148-subpartI.md)
- [Subpart J — Noncommercial Importations of Limited Value](/cfr/19/chI-part148-subpartJ.md)
- [Subpart K — Unaccompanied Shipments From American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United States](/cfr/19/chI-part148-subpartK.md)