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19 CFR 145.43

§ 145.43 Unaccompanied tourist shipments

United States · 19 CFR — Customs Duties · Status: effective

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19 CFR 145.43, § 145.43 Unaccompanied tourist shipments, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/74660
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Unaccompanied tourist shipments for which entry is claimed under subheading 9804.00.70, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), may be passed free of duty and tax if the requirements of § 148.115(a) of this chapter are met. The Declaration of Unaccompanied Articles, Customs Form 255, shall be removed by the Customs officer from the shipment and retained for Customs purposes.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.