19 CFR 148.27

§ 148.27 Receipt for payment.

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

Cite this

Citation: 19 CFR 148.27, § 148.27 Receipt for payment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/74805
Permanent ID: ys:prov:74805@1
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Full text

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.

Legislative history

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