19 CFR 148.27 – Receipt for payment
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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.
Terms Used In 19 CFR 148.27
- Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1