GroundRules
19 CFR 148.27: Receipt for payment.
Where this section sits in the code
- Title 19—Customs Duties
- CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
- PART 148—PERSONAL DECLARATIONS AND EXEMPTIONS
- Subpart C—Examination of Baggage and Collection of Duties and Taxes
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.
Collected 2026-08-27T02:24:40Z. Source file · JSON