(4) A written declaration on customs Form 6059 shall be required for articles subject to duties or duties and taxes, such as alcoholic beverages in excess of the quantity allowed under the exemption or articles not brought in for the personal or household use of the resident.

(d) Miscellaneous. Individual items not exceeding $5 in value per item may be grouped as "Miscellaneous" up to but not exceeding a total value of $50 where a written declaration is required, unless such articles are not accompanying the resident, in which case, they shall be itemized on the written declaration.

(e) Virgin Islands of the United States. Residents of the United States who have visited the Virgin Islands of the United States, whether returning directly or indirectly from those Islands, shall present a written declaration on customs Form 6063-C for all articles acquired in the Virgin Islands or elsewhere. A resident returning directly or indirectly from the Virgin Islands of the United States shall be allowed an exemption up to $200 for articles acquired for personal or household use, but not more than $100 of the exemption shall be applied to articles not acquired in the Virgin Islands. The exemption for articles acquired in the Virgin Islands of the United States is not conditioned upon any length of absence from the United States. Not more than one wine gallon of alcoholic beverages and not more than 100 cigars may be included in the $200 exemption. (Sec. 201 (par. 1798), 46 Stat. 683, as amended; 19 U.S.C. 1201 (par. 1798); Public Law 87-132).

CODIFICATION: § 10.17a was added by T.D. 55456, 26 F.R. 8070, Aug. 29, 1961; 26 F.R. 8283, Sept. 2, 1961. Subsequently, paragraph (b) was amended, T.D. 55579, 27 F.R. 2285, Mar. 9, 1962.

NOTE: T.D. 55456, 26 F.R. 8070, Aug. 29, 1961; 26 F.R. 8283, Sept. 2, 1961, added § 10.17a of this chapter, to be in force during the effective period of Public Law 87-132, and suspended so much of §§ 10.17, 10.19, 10.20, and other provisions inconsistent or in conflict therewith.

§ 10.18 Exemptions for nonresidents.

*

(b) Gifts. A nonresident who intends to remain in the United States for not less than 72 hours is entitled, under paragraph 1798(b)(2), Tariff Act of

1930, as amended,28 to claim as free of duty and internal revenue tax not over $100 in value of articles (for limitations on alcoholic beverages and cigars, see paragraph (f) of this section) which accompany him and are to be disposed of by him as bona fide gifts. This exemption for gifts may be allowed only if such person has not claimed the exemption within the immediately preceding six months.

28a to

(c) Vehicles. Nonresidents are entitled under paragraph 1798 (b) (3), Tariff Act of 1930, as amended,28 entry free of duty and internal revenue tax for automobiles, trailers, aircraft, motorcycles, bicycles, baby carriages, boats, horsedrawn conveyances, horses, and similar means of transportation, and the usual equipment accompanying the foregoing, if imported in connection with the arrival of the nonresident and to be used in the United States only for the transportation of such nonresident, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the conveyance.

(d) Articles carried through the United States. An arriving nonresident

"(2) Not exceeding $100 in value of articles (including not more than one wine gallon of alcoholic beverages and not more than one hundred cigars) accompanying such person to be disposed of by him as bona fide gifts, if such person has not claimed an exemption under this subdivision (2) within the six months immediately preceding his arrival and he intends to remain in the United States for not less than seventy-two hours;" (Tariff Act of 1930, par. 1798(b) (2), as amended (free list); 19 U.S.C. 1201 (par. 1798(b) (2)).)

28a "(b) In the case of any person arriving in the United States who is not a returning resident thereof

"(3) automobiles, trailers, aircraft, motorcycles, bicycles, baby carriages, boats, horsedrawn conveyances, horses, and similar means of transportation, and the usual equipment accompanying the foregoing; any of the foregoing imported in connection with the arrival of such person and to be used in the United States only for the transportation of such person, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the conveyance; and" (Tariff Act of 1930, par. 1798 (b) (3), as amended (free list); 19 U.S.C. 1201 (par. 1798(b) (3)).)

who is in transit to a place outside United States customs territory may take with him through the United States customs territory for carriage to such place, without the payment of duty or internal revenue tax, as provided in paragraph 1798 (b) (4), Tariff Act of 1930, as amended," articles not exceeding $200 in aggregate value.

28b

as

(e) Sale. If any jewelry or similar articles of personal adornment having a value of $300 or more which have been exempted from duty under paragraph 1798 (b) (1), Tariff Act of 1930, amended, are sold within 3 years after the date of importation, or if any article which has been exempted from duty under paragraph 1798(b) (3) of such act is sold within 1 year after the date of importation, without prior payment to a collector of customs of the duty which would have been payable at the time of entry if the article had been entered without the benefit of said paragraph 1798 (b) (1) or (3), such article, or its value (to be recovered from the importer), shall be subject to forfeiture in accordance with the provisions of paragraph 1798 (g) of such act.29 A sale

"(4) Not exceeding $200 in value of articles accompanying such a person who is in transit to a place outside United States customs territory and who will take the articles with him to such place." (Tariff Act of 1930, par. 1798(b) (4), as amended (free list); 19 U.S.C. 1201 (par. 1798 (b) (4)).)

20"(g) If any jewelry or similar articles of personal adornment having a value of $300 or more which have been exempted from duty under subdivision (1) of subparagraph (b) of this paragraph or any article which has been exempted from duty under subdivision (2) (B) of subparagraph (c) of this paragraph is sold within three years after the date of importation, or if any article which has been exempted from duty under subdivision (3) of subparagraph (b) of this paragraph is sold within one year after the date of importation, without prior payment to the United States of the duty which would have been payable at the time of entry if the article had been entered without the benefit of this paragraph, such article, or its value (to be recovered from the importer), shall be subject to forfeiture.

A sale pur

suant to a judicial order or in liquidation of the estate of a decedent shall not be subject to the provisions of this subparagraph." (Tariff Act of 1930, par. 1798, as amended (free list); 19 U.S.C. 1201 (par. 1798).)

pursuant to a judicial order or in liquidation of the estate of a decedent is not a basis for any liability for duty or forfeiture under such provisions.

(f) Tobacco products and alcoholic beverages. (1) Fifty cigars, or 300 cigarettes, or 3 pounds of manufactured tobacco, and not exceeding 1 quart of alcoholic beverages, when brought in by an adult nonresident and not to be given to another person nor for sale or other commercial use, may be passed free of duty and internal revenue tax. This exemption for tobacco products may be applied proportionately; for example, to 25 cigars and 150 cigarettes, or to 25 cigars, 50 cigarettes and 1 pound of manufactured tobacco. This exemption for alcoholic beverages may be applied to more than one kind but not to an aggregate volume of more than 1 quart for one adult nonresident.

(2) A nonresident who is allowed the $100 gift exemption (see paragraph (b) of this section) may include not more than 1 wine gallon of alcoholic beverages and not more than 100 cigars under such exemption from duty and internal revenue tax, provided such articles are accompanying him and are to be disposed of by him only as bona fide gifts. (Sec. 201 (par. 1798), 46 Stat. 683, as amended; 19 U.S.C. 1201 (par. 1798).)

CODIFICATION: In § 10.18, paragraphs (b), (c), (d), (e), and footnotes 28, 28a, 28b were amended and paragraph (f) and footnote 29 were added, T.D. 55579, 27 F.R. 2285, Mar. 9, 1962.

§ 10.19 Declaration and entry.

31

*

(i) The exemption from duty and internal revenue tax contemplated by section 321(a)(2)(B), Tariff Act of 1930, as amended, may be applied to articles accompanying, and for the personal or household use (not including any business or commercial use of any kind) of, a person arriving in the United States who is not entitled to any exemption under paragraph 1798(b) (2) or (c)(2), of such act. However, any exemption allowed under section 321(a) (2) (B) shall not be applied to articles subject to internal revenue tax other than cigarettes not in excess of 50, cigars not in excess of 10, manufactured tobacco not in excess of 2 pound, alcoholic beverages not in excess of 4 ounces, or alcoholic perfumery not in excess of 4 ounces, and shall not be applied to any article subject to internal revenue tax when an exemption is allowed such articles under § 23.4 of the regulations of this chapter. Family grouping of this $10 exemption is not allowed.

If any article accompanying a person is subject to duty or tax by reason of these limitations, no articles accompanying such person shall be exempted from duty or tax under this paragraph.

§ 10.22 Crews' effects.

* *

(b) * Articles not passed free belonging to an officer or seaman may be transferred from one vessel to another in the foreign trade under the supervision of customs officers, by a bonded cartman if necessary, without entry, declaration, or assessment of duty.

(d) A nonresident crewmember leaving a vessel to travel as a passenger or crewmember on another carrier which will take him to a place outside the United States and who desires to take with him to such place articles not exceeding $200 in value accompanying him for which he seeks free entry under paragraph 1798(b) (4) of the Tariff Act of 1930, as amended, shall itemize the articles on a declaration and entry form described in paragraph (b) of this section. In support of his declaration, the crewmember shall state in writing that (1) he has been finally discharged from the vessel, with date of discharge, (2) he intends to depart soon from the same or another United States port on another carrier for a place outside United States Customs territory either as a passenger or as a crewmember, and (3) the articles will be taken with him on such carrier to such place outside this country and will not remain in the United States. The collector may require the vessel agent, port captain, master, or other officer of the vessel on which the crewmember arrives to verify the crewmember's discharge and to state whether the second and third statements are believed to be correct. If the collector is satisfied that the crewmember's statements are correct, the articles may be passed free under paragraph 1798(b) (4) of the Tariff Act of 1930, as amended. See section 10.18(c).

(e) A nonresident crewmember shall itemize on his baggage declaration and entry all articles in his possession for which he seeks free entry under paragraph 1798(b) (2), Tariff Act of 1930, as amended, as bona fide gifts. Free entry of bona fide gifts under such provision of law is allowable only when the nonresident officer or crewmember is arriving for the purpose of such law; that is, when he is leaving his employment with one international carrier for a stay in the United States of at least 72 hours

before traveling as a passenger or becoming an officer or crewmember again of an international carrier and departing in such status to a place outside the United States. An officer or crewmember who is a nonresident and departs a vessel or other conveyance at a port in this country but who retains his employment with the carrier so that he will be going foreign again in due course of his continuing employment is not treated as arriving when he departs a vessel or other conveyance for shore leave in the United States. (Secs. 201 (par. 1798), 498, 584, 46 Stat. 683, as amended, 728, as amended, 748, amended; 19 U.S.C. 1201 (par. 1798), 1498, 1584.)

as

as

as

as

(Secs. 201 (par. 1798), 498, 584, 46 Stat. 683, amended, 728, amended, 748, amended; 19 U.S.C. 1201 (par. 1798), 1498, 1584)

CODIFICATION: § 10.22 was amended in the following respects:

1. In paragraph (a), the last sentence was deleted, T.D. 55348, 26 F.R. 2779, Apr. 4, 1961.

2. In paragraph (b), the last sentence was amended as set for above, T.D. 55348, 26 F.R. 2779, Apr. 4, 1961.

3. Paragraph (d) was added by T.D. 55348, 26 F.R. 2779, Apr. 4, 1961, and subsequently, the reference "paragraph 1798(b) (3)" was changed to "paragraph 1798 (b) (4)", T.D. 55579, 27 F.R. 2286, Mar. 9, 1962.

4. Paragraph (e) was added, T.D. 55579, 27 F.R. 2286, Mar. 9, 1962.

5. The authority citation at the end of the section was amended, T.D. 55348, 26 F.R. 2779, Apr. 4, 1961.

§ 10.26 Household and personal effects of Army, Navy, and Marine Corps personnel and of civilian employees of the Panama Canal.

CODIFICATION: In paragraph (b) of § 10.26, the next to last sentence was amended to read "Citizens of the United States who are employed in a civilian capacity by the Panama Canal and who are not returning residents may include in the corded and sealed packages articles classifiable under paragraph 1798 (a), (b)(1), (b)(2), or (b) (3), as amended." T.D. 55579, 27 F.R. 2286, Mar. 9, 1962.

DIPLOMATIC AND CONSULAR OFFICERS § 10.29

Baggage.

NOTE: The reference, "paragraph (e)" appearing in paragraph (f) of this section on page 244 of this volume, should have read "paragraph (c).

33e "* * *

(a) Articles entered, or withdrawn from warehouse, for consumption in the United States, its Territories, or possessions for the official use of persons who are on duty in the United States, its Territories, or possessions as members of the armed forces of any foreign country, or for the personal use of any such person or of any member of his immediate family, shall be admitted free of all duties and internal revenue taxes imposed upon or by reason of importation (including taxes imposed by sections 3350 and 3360 of the Internal Revenue Code) and of all customs charges and exactions: Provided, That if the Secretary of the Treasury shall find that any such foreign country does not accord similar treatment with respect to members of the armed forces of the United States or members of their immediate families, the privileges herein granted shall, after collectors of customs have been officially advised of such finding, be accorded with respect to members of the armed forces of such foreign country, or members of their immediate families, only to the extent that similar treatment is accorded by that country with

shall accord entry free of all duties and internal-revenue taxes imposed upon or by reason of importation, and of all customs charges and exactions to articles entered, or withdrawn from warehouse, for consumption on or after August 28, 1949, for the official use of any person who is on duty in the United States, its Territories, or possessions as a member of the armed forces of any foreign country, or for the personal use of any such person or of any member of his immediate family. When collectors of customs have been advised officially of a finding by the Secretary of the Treasury that a foreign country does not reciprocate to members of the armed forces of the United States on duty in its country and members of their immediate families the privileges accorded its members and their families in the United States, the collectors shall accord to the personnel of such foreign government privileges under the law only to the extent to which the foreign government or governments accord similar treatment to members of the armed forces of the United States and Members of their immediate families.

(b) If any question arises as to the status of the importer under the said section 196a or whether articles entered thereunder are for official use or personal use, the collector shall report the available facts to the Bureau of Customs and await instructions. In the case of the entry for consumption or withdrawal from warehouse for consumption for personal use of alcoholic beverages in amounts in excess of one case per month per person entitled to the free entry privilege, an application in writing signed by the person entitled to the privilege shall be made to the collector of customs stating explicitly the reasons for the quantity requested. The application shall be approved by the officer or person in charge of the armed forces involved or a person designated specifically by such officer or person in charge as authorized to approve such requests. Questionable cases respect to members of the armed forces of the United States or members of their immediate families.

"(b) The exemption from duties, taxes, charges, and exactions provided for by this section shall be subject to compliance with such regulations as the Secretary of the Treasury shall prescribe.

"(c) This section shall be effective as to articles entered for consumption or withdrawn from warehouse for consumption on or after the day following the date of enactment of this act." (19 U.S.C. 196a)

87133-63- -7

CODIFICATION: § 10.30c was amended in the following respects, T.D. 55733, 27 F.R. 10157, Oct. 17, 1962:

1. In paragraph (a), the text beginning with the words "When collectors of customs have" and ending with the words "United States and members of their immediate families" was added.

2. In paragraph (b), the text beginning with the words "In case of the entry" and ending with "Bureau for instructions" was added.

As so amended, paragraphs (a) and (b) are set forth in their entirety.

ARTICLES FOR INSTITUTIONS

§ 10.43 Requirements on entry.

CODIFICATION: In footnote 39 appended to § 10.43, the words "sound recordings, slides and transparencies," were inserted after the word "music", and footnotes 40 and 40b were amended as follows, T.D. 55758, 27 F.R. 11459, Nov. 21, 1962:

40 ** * * regalia and gems, where specially imported in good faith for the use of, either by order of or for presentation (without charge) to, any society incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use of, either by order of or for presentation (without charge) to, any college, academy, school, seminary of learning, orphan asylum, or public hospital in the United States, or any State or public library, and not for sale, subject to such regulations as the Secretary of the Treasury shall prescribe; but the term 'regalia' as herein used shall be held to embrace only such insignia of rank or office or emblems as may be worn upon the person or borne in the hand during public exercises of the society or institution, and shall not include articles of furniture or fixtures, or of regular wearing apparel, nor personal property of individuals." (Tariff Act of 1930, par. 1773, as amended (free list); 19 U.S.C. 1201, par. 1773)

40b "Altars, pulpits, communion tables, baptismal fonts, shrines, mosaics, iconostases, or parts, appurtenances, or adjuncts of any of the foregoing, whether to be physically joined thereto or not, and statuary (except granite or marble cemetery headstones, granite or marble grave markers, and granite or marble feature memorials, and excepting casts of plaster of Paris, or of compositions of paper or paper mache), imported in good faith for the use of, either by order of, or for presentation (without charge) to, any corporation or association organized and operated for religious purposes, including cemeteries, schools, hospitals, orphanages, and similar nonprofit activities staffed and controlled by such corporation or association." (Tariff Act of 1930, par. 1774, as amended (free list); 19 U.S.C. 1201, par. 1774)

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