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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Oct 07, 2025
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Title 19
Chapter I
Part 148
Subpart C - Subpart C—Examination of Baggage and Collection of Duties and Taxes
§ 148.21 - Opening of baggage, compartments, or vehicles.
§ 148.22 - Examination of air travelers' baggage in foreign territory.
§ 148.23 - Examination and clearance of baggage.
§ 148.24 - Determination of dutiable value.
§ 148.25 - Reexamination and protest.
§ 148.26 - Collection of internal revenue taxes.
§ 148.27 - Receipt for payment.
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