19 CFR 148.43 - Tobacco products and alcoholic beverages.

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There is 1 rule appearing in the Federal Register for 19 CFR 148. View below or at eCFR (GPOAccess)
§ 148.43 Tobacco products and alcoholic beverages.
(a) For personal use. Fifty cigars, or 200 cigarettes, or 2 kilograms of smoking tobacco, and not exceeding 1 liter of alcoholic beverages may be passed free of duty and internal revenue tax under subheading 9804.00.25 and Chapter 98, U.S. Note 3, Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202), when brought in by an adult nonresident for his personal use, and not for commercial use or to be given to another person. This exemption for tobacco products may be applied proportionately. The exemption may be applied to more than one kind of alcoholic beverages but not to an aggregate volume of more than 1 liter for one adult nonresident.
(b) For gifts. A nonresident who is allowed the $100 gift exemption (see § 148.44) may include not more than 100 cigars under such exemption from duty and internal revenue tax, provided the cigars accompany him and are to be disposed of only as bona fide gifts.
[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-394, 43 FR 49789, Oct. 25, 1978; T.D. 80-19, 45 FR 45580, July 7, 1980; T.D. 89-1, 53 FR 51264, Dec. 21, 1988]

Title 19 published on 2013-04-01

The following are only the Rules published in the Federal Register after the published date of Title 19.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2013-12-18; vol. 78 # 243 - Wednesday, December 18, 2013
    1. 78 FR 76529 - Members of a Family for Purpose of Filing CBP Family Declaration
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, DEPARTMENT OF HOMELAND SECURITY, U.S. Customs and Border Protection
      Final rule.
      Effective January 17, 2014.
      19 CFR Part 148

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United States Code

Title 19 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 19 CFR 148 after this date.

  • 2013-12-18; vol. 78 # 243 - Wednesday, December 18, 2013
    1. 78 FR 76529 - Members of a Family for Purpose of Filing CBP Family Declaration
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, DEPARTMENT OF HOMELAND SECURITY, U.S. Customs and Border Protection
      Final rule.
      Effective January 17, 2014.
      19 CFR Part 148