supporting CFR

U.S. Customs and Border Protection, DHS; Treasury
§ 145.41 Other conditionally and unconditionally free merchandise.
Shipments of conditionally or unconditionally free merchandise not specifically treated elsewhere in this part
may be passed free of duty and tax
without issuing an entry, if the value
is not over $2,000 and the port director
is satisfied that the merchandise is entitled to free entry.

§ 148.115(a) of this chapter are met. The
Declaration of Unaccompanied Articles, Customs Form 255, shall be removed by the Customs officer from the
shipment and retained for Customs
purposes.

[T.D. 73–135, 38 FR 13369, May 21, 1973, as
amended by T.D. 85–123, 50 FR 29955, July 23,
1985; T.D. 89–82, 54 FR 36026, Aug. 31, 1989;
T.D. 98–28, 63 FR 16417, Apr. 3, 1998]

Subpart E—Restricted and
Prohibited Merchandise

[T.D. 78–394, 43 FR 49788, Oct. 25, 1978, as
amended by T.D. 89–1, 53 FR 51263, Dec. 21,
1988]

§ 145.51 Articles prohibited by section
305, Tariff Act of 1930.

§ 145.42 Proof for conditionally free
merchandise.
The port director may, at his discretion, require appropriate proof of dutyfree status before releasing conditionally free merchandise. This proof
may be obtained by either of the following methods:
(a) Retain shipment and request proof.
The shipment may be retained by the
port director while the necessary proof
is requested from the addressee. If the
requested proof is not received within
30 days, a mail entry shall be issued at
the ordinary rate of duty which would
apply if the merchandise were not conditionally free, and the mail entry
shall be forwarded with the shipment
for collection of duties.
(b) Send shipment with form and entry.
If the only proof required for free entry
is a declaration signed by the addressee, the port director may issue a
mail entry at the ordinary duty which
would apply if the merchandise were
not conditionally free. The shipment
shall then be forwarded together with
the mail entry, a copy of the appropriate declaration form, and instructions to the postmaster to deliver the
shipment free of duty if the importer
executes the declaration, and to collect
the full duty shown on the mail entry
if the importer does not execute the
declaration.

Emcdonald on DSK29S0YB1PROD with CFR

§ 145.51

(a) Types of articles. Various articles,
as described in section 305, Tariff Act
of 1930, as amended (19 U.S.C. 1305), and
in part 12 of this chapter, are prohibited from importation. This prohibition
includes the following types of articles:
(1) Obscene matter;
(2) Articles for causing unlawful
abortion (see § 145.52 for the treatment
of literature pertaining to such articles);
(3) Matter advocating treason or insurrection against the United States or
forcible resistance to any law of the
United States;
(4) Matter containing any threat to
take the life of or inflict bodily harm
upon any person in the United States;
and
(5) Lottery matter, except any lottery ticket, printed paper that may be
used as a lottery ticket, or advertisement of any lottery, that is printed in
Canada for use in connection with a
lottery conducted in the United States.
(b) Disposition of articles. Mail found
to contain lottery matter shall be disposed of by the Postal Service under
the postal laws and regulations. Mail
found to contain any of the other prohibited articles described in paragraphs
(a)(1) through (a)(4) of this section
shall be given appropriate treatment
by Customs under the Customs laws
and regulations (see § 12.40 of this chapter).

§ 145.43 Unaccompanied tourist shipments
Unaccompanied tourist shipments for
which entry is claimed under subheading 9804.00.70, Harmonized Tariff
Schedule of the United States (19
U.S.C. 1202), may be passed free of duty
and tax if the requirements of

[T.D. 73–135, 38 FR 13369, May 21, 1973, as
amended by T.D. 92–80, 57 FR 37702, Aug. 20,
1992]

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