Supporting Regulations

§ 148.110

Title 19-Customs

Subpart K-Unaccompanied
Shipments
From American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United
States

Duties

[T.D. 78-394, 43 FR 49790, Oct. 25,1978, as amended by
T.D. 86-118, 51 FR 22516, June 20,1986; T.D. 89-1,53 FR
51267, Dec. 21,1988; T.D. 97-75, 62 FR 46443, Sept. 3,
1997]
§ 148.112

Evidence

of purchase.

Asales slip, invoice, or other evidence of purchase, shall be
presented with the declaration for all unaccompanied
ar-

§ 148.110 Applicability.

ticles.
The provisions of this subpart are applicable to articles not
[T.D. 78-394, 43 FR 49790, Oct. 25,1978]
accompanying a person, including a crewmember, which are
purchased in and shipped from American Samoa, Guam, the
§ 148.113
Declaration,
entry,
and
collection
of
Commonwealth of the Northern Mariana Islands, orthe Virgin
duty.
Islands of the United States. However, this subpart is not
(a) Declaration and entry for unaccompanied artic/es-(1)
applicable to the importation of unaccompanied articles in a
Declaration. A baggage declaration covering articles for
manner prohibited by law or regulation (e.g., mail shipments
which a claim of free entry, in whole or in part, is made under
of alcoholic beverages or alcoholic beverages shipped other
the $1,200 exemption provided by subheading 9804.00.70,
than by mail in excess of quantities authorized by State laws
Harmonized Tariff Schedule of the United States (HTSUS)
or regulations).
(19 U.S.C. 1202), or a baggage or crewmembers declaration
The following is a summary of the procedure to be followed
covering articles for which the flat rate of duty provision of
to obtain the benefits of this subpart: A person purchasing
subheading 9816.00.40, HTSUS appears to be applicable,
articles in American Samoa, Guam, the Commonwealth of
shall be accompanied by a Declaration of Unaccompanied
the Northern Mariana Islands, or the Virgin Islands of the
Articles, Customs Form 255. Customs Form 255 shall be preUnited States would receive a sales slip, invoice, or other
pared in triplicate by the vendor or declarant for each shipment
evidence of purchase which he would present to the Customs
of declared articles not accompanying the person. A shipofficer along with his baggage declaration, Customs Form6059-8,ment consists of one or more packages or containers sent as
and a Declaration of Unaccompanied Articles, Cusa unit.
toms Form 255. The latter form is prepared in triplicate for
(2) Verification. The Customs officer shall verify the inforeach shipment to follow. The Customs officer would verify the
mation from the declaration, sales slip, invoice, or other eviinformation, indicate on the form whether the article or articles
dence of purchase furnished by the person. The completed
were free of duty, dutiable at the flat rate, or a combination of
Customs Form 255 shall be validated by the Customs officer
and two copies given to the person.
the foregoing, and validate the form. Two copies would be
(b) Collection of dutr Duties shall be collected before rereturned to the traveler, who would send one form to the venlease of the articles, after their arrival in the United States, as
dor. Upon receipt of the form the vendor would place it in anenvelope,
provided in §145.12 or §148.115.
affix it to the outside of the package, clearly mark
the package "Unaccompanied Tourist Shipment," and send
[T.D. 78-394, 43 FR 49790, Oct. 25,1978, as amended by
the package to the traveler, generally via mail, although it
T.D. 86-118, 51 FR 22516, June 20,1986; T.D. 89-1, 53 FR
could be sent by other means. If sent through the mail, the
51267, Dec. 21,1988; T.D. 93-66, 58 FR 44131, Aug. 19,
package would be examined by Customs and forwarded to
1993; T.D. 97-75, 62 FR 46443, Sept. 3, 1997]
the Postal Service for delivery. Any duties due would be col§ 148.114
Shipment of unaccompanied
articles.
lected by the mailman. If the shipment arrives other than
through the mail, the traveler would be notified by the carrier
when the article arrives. Entry would be made by the carrier
or the traveler at the customhouse. Any duties due would be
collected at that time.
[T.O. 78-394, 43 FR 49790, Oct. 25, 1978; 43 FR 55758,Nov.
29,1978; T.O. 97-75, 62 FR 46443, Sept. 3,1997]

One copy of the validated Customs Form 255 shall be
returned to the vendor. The vendor shall place the form in an
envelope, affix it to the outside of the shipment, and clearly
mark the outside of the shipment "Unaccompanied Tourist
Shipment."
[T.D. 78-394, 43 FR 49790, Oct. 25,1978]

§ 148.111

§ 148.115

Written

declaration

for unaccompanied

articles.

Release

of shipment.

(a) Release after examination. Unaccompanied
tourist
The baggage declaration, Customs Form 6059-8, of a pershipments:
son (the crewmembers declaration, Customs Form 5129, in
(1) To which the personal exemption provided in subheadthe case of a returning crewmember) arriving directly or ining 9804.00.70, Harmonized Tariff Schedule of the United
directly from American Samoa, Guam, the Commonwealth of
States (HTSUS) (19 U.S.C. 1202), is applicable, or
the Northern Mariana Islands, or the Virgin Islands of the
(2) For which entry is made under the flat rate of duty proUnited States shall be in writing if it covers articles which do
visions of subheading 9816.00.40, HTSUS, or under those
not accompany him and:
provisions in conjunction with the regular rate of duty provi(a) The articles are entitled to free entry under the $1,200
sion of another subheading of the tariff schedule, shall be
exemption provided by subheading 9804.00.70, Harmonized
released if:
Tariff Schedule of the United States (HTSUS) (19 U.S.C.
(i) The shipment is properly marked and accompanied by a
1202), or
validated copy of Customs Form 255,
(b) The articles are noncommercial importations of limited
(ii) The examining Customs officer is satisfied that the convalue subject to a flat rate of duty under subheading9816.00.40,
tents of the shipment are as stated on the Customs Form 255
HTSUS.
and, if applicable, that they are properly classified,

(October 1, 2003)

CR 148-22

Chapter

I-Bureau
of Customs
Homeland Security;

and Border Protection, Department
Department of the Treasury

(iii) The declared value conforms to the fair retail value in
the country of acquisition, and
(iv) In respect to shipments for which entry is made under
subheading 9816.00.40, HTSUS, any duties found to be due

are paid.
(b) Removal of Customs Form 255. The copy of Customs
Form 255 attached to the shipment shall be removed by the
Customs officer and retained for Customs purposes.
(c) Missing Customs Form 255. If a validated copy of Customs Form 255 does not accompany the shipment, entry shall
be made under the provisions of part 141 or 145 of this chap-

ter:
(d) Restricted or prohibited shipments. No shipment containing prohibited or restricted merchandise for which exemption is claimed under subheading 9804.00.70, HTSUS, or for
which entry is claimed under subheading 9816.00.40,
HTSUS, shall be released except upon compliance with the provisions of part 12 and §§145.51 through 145.59 of this
chapter, and other applicable laws and regulations.
(e) Verification of claim. The port director may withhold
release of any shipment for which exemption is claimed under
subheading 9804.00.70,
HTSUS, or for which entry is

of

§ 148.116

claimed under subheading 9816.00.40, HTSUS, to verify the
validity of the claim. If he is unable to verify the claim, the
merchandise shall be released under the provisions of part
141 or 145 of this chapter:
[T.D. 78-394,43
FR 49790, Oct. 25, 1978; 43 FR 55758,
Nov. 29,1978, as amended byT.D.89-1,
53 FR51267, Dec.
21, 1988; T.D. 93-66, 58 FR 44131, Aug. 19, 1993; T.D.
95-78,60 FR 50035, Sept. 27,1995]
§ 148.116

Claim

for refund.

Any person who has filed a declaration of unaccompanied
articles under§§148.112 and 148.113 and who is dissatisfied
with the amount of duty assessed on the articles upon their
arrival in the United States may file a claim for administrative
review under subpart C, part 145, of this chapter if the articles
arrived by mail, or under parts 173 and 174 if the articles
arrived other than by mail. Any supporting documents, including a copy of Customs Form 255, should be submitted with
the claim.
[T.D. 78-394, 43 FR 49790, Oct. 25, 1978; 43 FR 55758,
Nov. 29, 1978]

CR 148-23

(October 1, 2003)