Supporting Laws

TITLE 19--CUSTOMS DUTIES

CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY

Part 4 – VESSELS IN FOREIGN AND DOMESTIC TRADES

Sec. 4.7 Inward foreign manifest; production on demand; contents and

form; advance filing of cargo declaration.

(a) The master of every vessel arriving in the United States and

required to make entry shall have on board his vessel a manifest, as

required by section 431, Tariff Act of 1930 (19 U.S.C. 1431), and by

this section. The manifest shall be legible and complete. If it is in a

foreign language, an English translation shall be furnished with the

original and with any required copies. The manifest shall consist of a

Vessel Entrance or Clearance Statement, Customs Form 1300, and the

following documents: (1) Cargo Declaration, Customs Form 1302, (2)

Ship's Stores Declaration, Customs Form 1303, (3) Crew's Effects

Declaration, Customs Form 1304, or, optionally, a copy of the Crew List,

Customs and Immigration Form I-418, to which are attached crewmember's

declarations on Customs Form 5129, (4) Crew List, Customs and

Immigration Form I-418, and (5) Passenger List, Customs and Immigration

Form I-418. Any document which is not required may be omitted from the

manifest provided the word ``None'' is inserted in items 16, 18, and/or

19 of the Vessel Entrance or Clearance Statement, as appropriate. If a

vessel arrives in ballast and therefore the Cargo Declaration is

omitted, the legend ``No merchandise on board'' shall be inserted in

item 16 of the Vessel Entrance or Clearance Statment.

Sec. 4.7a Inward manifest; information required

(a) The master of every vessel arriving in the United States and

required to make entry shall have on board his vessel a manifest, as

required by section 431, Tariff Act of 1930 (19 U.S.C. 1431), and by

this section. The manifest shall be legible and complete. If it is in a

foreign language, an English translation shall be furnished with the

original and with any required copies. The manifest shall consist of a

Vessel Entrance or Clearance Statement, Customs Form 1300, and the

following documents: (1) Cargo Declaration, Customs Form 1302, (2)

Ship's Stores Declaration, Customs Form 1303, (3) Crew's Effects

Declaration, Customs Form 1304, or, optionally, a copy of the Crew List,

Customs and Immigration Form I-418, to which are attached crewmember's

declarations on Customs Form 5129, (4) Crew List, Customs and

Immigration Form I-418, and (5) Passenger List, Customs and Immigration

Form I-418. Any document which is not required may be omitted from the

manifest provided the word ``None'' is inserted in items 16, 18, and/or

19 of the Vessel Entrance or Clearance Statement, as appropriate. If a

vessel arrives in ballast and therefore the Cargo Declaration is

omitted, the legend ``No merchandise on board'' shall be inserted in

item 16 of the Vessel Entrance or Clearance Statment.

§ 4.81 Reports of arrivals and departures in coastwise trade.

(a) No vessel which is documented with a coastwise license or registry endorsement or is owned by a citizen and exempt from documentation, and which is in ballast or laden only with domestic products or passengers being carried only between points in the United States shall be required to report arrival or to enter when coming into one port of the United States from any other such port, except as provided for in sections 4.83 and 4.84, nor to obtain a clearance, permit to proceed, or permission to depart when going from one port in the United States to any other such port except when transporting merchandise to a port in noncontinguous territory. ¹¹¹

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§ 122.83 Forms required.

(a) Traveling general declaration and manifest. When applying for examination and release from an airport or place of entry in the U.S., the aircraft commander or agent shall file a traveling general declaration and manifest. The traveling general declaration and manifest is one certified copy of the original inward general declaration, and each air cargo manifest required when the aircraft entered. This includes air waybills that were part of the manifest.

(b) Attachments to traveling general declaration and manifest—

(1) Crew purchase and stores list. The crew purchase and stores list, if required when the aircraft enters under §§ 122.46 and 122.47, shall be attached to the traveling general declaration and manifest.

(2) Crew purchases not listed on a crew purchase list. A crew member's declaration shall be attached to the traveling general declaration and manifest if:

(i) Crew purchases are listed on a crew declaration, Customs Form 5129, instead of on the crew purchase list, under § 122.46(c)(2); and

(ii) The crew member has not left the aircraft with his or her purchase at the first entry port.

§ 122.84 Intermediate airport.

(a) Application. The provisions of this section apply at any U.S. airport to which an aircraft proceeds with residue cargo, and passengers, or crewmembers and their purchases not cleared by Customs. They do not apply to aircraft arriving at the last domestic port of discharge.

(b) Entry. When an aircraft arrives at the next airport, the aircraft commander or agent shall make entry by filing the:

(1) Abstract general declaration and manifest;

(2) Traveling general declaration and manifest; and

(3) Permit to proceed.

The Declaration on Entry of Aircraft at Following Airport, found on the permit to proceed, shall be properly signed before filing for entry.

(c) Crew declarations. The declarations and entries, Customs Form 5129, of any crewmembers who leave the aircraft with their purchases at the intermediate airport shall be detached from the traveling general manifest. The declaration and entries are to be detached by the Customs officer in charge and are kept at the airport.

TITLE 19--CUSTOMS DUTIES

CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF

HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

PART 148_PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents

Subpart G_Crewmember Declarations and Exemptions

Sec. 148.61 Status as crewmembers.

The following persons arriving in the United States shall not be

treated as crewmembers:

(a) Members of the uniformed services of the United States and

persons in the civil service of the United States engaged in the

operation of a vessel, vehicle, or aircraft owned by, or under the

complete control and management of, the United States or any of its

agencies.

(b) Persons engaged in the operation of a private or public

aircraft.

(c) Persons not connected with the operation, navigation, ownership,

or

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business of a vessel, vehicle or aircraft engaged in international

traffic.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 76-338, 41 FR

54167, Dec. 13, 1976]

Sec. 148.62 Declaration and entry of articles by crewmembers.

(a) Declaration required. Articles which are to be landed by a

crewmember, including any person traveling on board a vessel, vehicle,

or aircraft engaged in international traffic who is returning from a

trip on which he was employed as a crewmember, shall be declared upon

arrival of the vessel, vehicle, or aircraft in the United States. When

practicable, the clearance of articles through Customs shall be made and

permission to unlade obtained before the articles are taken from the

carrier. However, if no danger to the revenue will result, articles may

be submitted for examination and clearance to the Customs office on the

pier or at the landing place.

(b) Form of declaration--(1) Oral declaration. A crewmember may be

permitted to make an oral declaration and entry if all articles he has

to declare, in addition to articles for use in port on temporary leave

for which no entry is required in accordance with Sec. 148.63, may be

admitted free of duty and tax under section 321(a)(2)(B), Tariff Act of

1930, as amended (19 U.S.C. 1321(a)(2)(B)) (See Sec. 148.64).

(2) Written declaration. A written declaration on Customs Form 5129,

Crewmember's Declaration shall be required in any case in which an oral

declaration is not permitted. A written declaration may be required in

any case if necessary to effect prompt and orderly clearance of

crewmembers and their effects or if deemed necessary to protect the

revenue.

(c) Transfer without declaration. Articles belonging to a crewmember

may be transferred from one carrier to another in international traffic

without declaration, entry, or assessment of duty if the transfer is

carried out under the supervision of Customs officers, or by a bonded

cartman if necessary.

(d) Entry at port where articles to be landed. Articles in the

possession of or owned by a crewmember of a character for which entry

must be made when they are brought into the United States shall be

entered at the port where the articles are to be landed. However, if the

crewmember remains on a vessel, vehicle, or aircraft which is to proceed

to another port of the United States in a movement in which entry of the

vessel, vehicle, or aircraft will not be required, entry of the articles

shall be made at the port at which such movement begins.

(e) Collection of duty and taxes. Any duties and taxes found due

shall be collected as in the case of arriving passengers.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-99, 43 FR

13061, Mar. 29, 1978]

Sec. 148.63 Articles for use while on temporary leave.

(a) Exemption. Articles in the possession of and exclusively for use

by any crewmember during the trip or voyage, such as necessary clothing,

toiletries, and purely personal effects, may be landed by such

crewmember for use on temporary leave without a written declaration or

entry, and without payment of duty or internal revenue tax under

subheading 9804.00.80, Harmonized Tariff Schedule of the United States

(HTSUS) (19 U.S.C. 1202), if the port director is satisfied that:

(1) The articles are reasonable and appropriate for the crewmember's

accommodation while on temporary leave, and are to be taken out of the

United States, except for articles consumed in use;

(2) The articles are intended exclusively for the crewmember's bona

fide personal use;

(3) The quantities are reasonable, depending on the circumstances in

each particular case; and

(4) In the case of tobacco products and alcoholic beverages, the

containers have been opened and the total quantity landed shall not

exceed 50 cigars, 300 cigarettes, or 2 kilograms of smoking tobacco, or

a proportionate amount of each, and 1 liter of alcoholic beverages.

(b) Temporary leave. A crewmember is not considered to be on

temporary leave from a vessel, vehicle, or aircraft

[[Page 152]]

engaged in international traffic or entitled to the exemption under this

section upon disembarkation when he is to remain in the confines of a

pier, terminal, airport, or area immediately adjacent thereto, in order

to timely embark on the carrier in the course of a continuous journey or

on a concurrently scheduled arrival and departure.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 80-179, 45 FR

45580, July 7, 1980; T.D. 89-1, 53 FR 51265, Dec. 21, 1988]

Sec. 148.64 Administrative exemption.

(a) Application of exemption. The exemption from duty and internal

revenue tax contemplated by section 321(a)(2)(B), Tariff Act of 1930, as

amended (19 U.S.C. 1321(a)(2)(B)), may be applied to articles for the

personal and household use, including gifts, of a crewmember arriving in

the United States who is not entitled to an exemption under subheading

9804.00.30, 9804.00.65, 9804.00.70, or 9804.00.72, Harmonized Tariff

Schedule of the United States (HTSUS) (see Sec. Sec. 148.66(c) and

148.65). The exemption may be applied when the crewmember is entitled to

an exemption under subheading 9804.00.80, HTSUS (19 U.S.C. 1202), for

articles for use while on temporary leave (Sec. 148.63).

(b) Limitations. No article accompanying a crewmember arriving in

the United States shall be exempted from duty or internal revenue tax

under section 321(a)(2)(B), Tariff Act of 1930, as amended, if any

article accompanying such crewmember is subject to duty or internal

revenue tax by reason of the following limitations.

(1) Value of articles. The exemption shall be allowed only when the

aggregate fair retail value of all articles not otherwise entitled to an

exemption does not exceed $200.

(2) Articles subject to internal revenue tax. The exemption shall

not be applied to any article subject to internal revenue tax in

addition to any articles allowed an exemption under subheading

9804.00.80, HTSUS (19 U.S.C. 1202), other than:

(i) Cigarettes not in excess of 50;

(ii) Cigars not in excess of 10;

(iii) Alcoholic beverages not in excess of 150 milliliters; or

(iv) Alcoholic perfumery not in excess of 150 milliliters

(Subheading 9805.00.50, HTSUS (19 U.S.C. 1202, 1321)). [T.D. 80-179.].

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 80-179, 45 FR

45580, July 7, 1980; T.D. 84-149, 49 FR 28699, July 16, 1984; T.D. 89-1,

53 FR 51265, Dec. 21, 1988; T.D. 94-51, 59 FR 30296, June 13, 1994; T.D.

97-75, 62 FR 46442, Sept. 3, 1997]

Sec. 148.65 Exemption for resident crewmembers.

(a) Status as returning resident. A crewmember arriving in a vessel,

vehicle, or aircraft from a foreign port who is a resident of the United

States shall be considered a returning resident qualifying for the

exemptions allowed under Chapter 98, Subchapter IV, Harmonized Tariff

Schedule of the United States (19 U.S.C. 1202), and subpart D of this

part if he permanently leaves the carrier without the intention of

resuming his employment on the same or any other carrier that is engaged

in international traffic.

(b) Statement of declaration. A resident crewmember who claims that

articles declared by him are entitled to be passed free of duty and tax

under the returning resident's exemption, shall include a legible

statement on the declaration, Customs Form 5129, of the basis for his

claim for entitlement to the resident's exemption.

[T.D. 81-218, 46 FR 42657, Aug. 24, 1981, as amended by T.D. 89-1, 53 FR

51265, Dec. 21, 1988]

Sec. 148.66 Exemptions for nonresident crewmembers.

(a) Status as arriving nonresident. A nonresident crewmember will be

treated as an arriving nonresident for purposes of claiming the

exemptions allowable under Chapter 98, Subchapter IV, Harmonized Tariff

Schedule of the United States (HTSUS) (19 U.S.C. 1202), and subpart E of

this part when he permanently leaves his employment with a vessel,

vehicle, or aircraft at a port in the United States without intention of

resuming employment on the same or another carrier in international

traffic. However, a nonresident crewmember shall not be treated as an

arriving nonresident for this purpose when he departs a carrier for

temporary leave but retains his employment with the carrier so that he

will be

[[Page 153]]

going foreign again in the course of his continuing employment (see

Sec. 148.63).

(b) Articles carried through the United States. A nonresident

crewmember, permanently leaving a carrier in a U.S. port to travel as a

passenger on another carrier which will take him to a place outside the

United States, who desires to take with him articles not exceeding $200

in aggregate value (including not more than 4 liters of alcoholic

beverages) without the payment of duty or internal revenue tax as

provided in item 812.40 (see Sec. 148.41), may be accorded free entry

of the articles under the following procedure:

(1) Declaration and supporting statement. The nonresident crewmember

shall itemize the articles on his declaration and entry, Customs Form

5129, required by Sec. 148.62(b)(2), and shall state in writing in

support of his declaration that:

(i) He has been finally discharged from the carrier, with the date

of discharge;

(ii) He intends to depart from the same or another U.S. port as a

passenger on another carrier for a place outside U.S. Customs territory;

and

(iii) The articles will be taken with him on such carrier and will

not remain in the United States.

(2) Allowance by port director. The port director may require

verification of the crewmember's discharge and a statement as to the

accuracy of the second and third supporting statements of the crewmember

from the person in charge of the carrier, the vessel agent, or the port

captain. If the port director is satisfied that the crewmember's

statements are correct, the articles may be passed free of duty and

internal revenue tax under subheading 9808.00.40, HTSUS (19 U.S.C.

1202).

(c) Articles to be disposed of as gifts. A nonresident crewmember

shall itemize on his baggage declaration and entry, Customs Form 5123 or

5129, required by Sec. 148.62, all articles in his possession for which

he seeks entry under subheading 9804.00.30, HTSUS (19 U.S.C. 1202), as

bona fide gifts. The crewmember must be permanently leaving his

employment on the international carrier for a stay in the United States

of at least 72 hours before departing for a place outside the United

States as a passenger.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-99, 43 FR

13061, Mar. 29, 1978; T.D. 78-394, 43 FR 49789, Oct. 25, 1978; T.D. 89-

1, 53 FR 51265, Dec. 21, 1988]

Sec. 148.67 Penalties for failure to declare articles.

(a) Avoidance of inspection. When articles may be presented to the

Customs office on the pier or at the landing place for inspection and

clearance, if the circumstances under which the articles are landed

indicate an attempt to avoid inspection, the penalties prescribed in

section 453, Tariff Act of 1930, as amended (19 U.S.C. 1453), shall be

assessed.

(b) Articles landed without declaration. Any article landed without

having been properly declared as provided in Sec. 148.62 shall be

considered as having been unladen without a permit and the penalties

provided in 19 U.S.C. 1453 or 19 U.S.C. 1644 and 1644a shall be assessed

as applicable.

(c) Articles omitted from declaration. If the declaration does not

include all the articles landed, the crewmember shall be subject to the

penalties prescribed in section 497, Tariff Act of 1930 (19 U.S.C.

1497), with respect to the articles omitted. The penalties prescribed in

section 453, Tariff Act of 1930, as amended (19 U.S.C. 1453), shall not

be assessed if any, though not all, of the articles are declared, except

as provided in paragraph (a) of this section.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 98-74, 63 FR

51290, Sept. 25, 1998]

(b) Form of declaration--(1) Oral declaration. A crewmember may be

permitted to make an oral declaration and entry if all articles he has

to declare, in addition to articles for use in port on temporary leave

for which no entry is required in accordance with Sec. 148.63, may be

admitted free of duty and tax under section 321(a)(2)(B), Tariff Act of

1930, as amended (19 U.S.C. 1321(a)(2)(B)) (See Sec. 148.64).

(2) Written declaration. A written declaration on Customs Form 5129,

Crewmember's Declaration shall be required in any case in which an oral

declaration is not permitted. A written declaration may be required in

any case if necessary to effect prompt and orderly clearance of

crewmembers and their effects or if deemed necessary to protect the

revenue.

(c) Transfer without declaration. Articles belonging to a crewmember

may be transferred from one carrier to another in international traffic

without declaration, entry, or assessment of duty if the transfer is

carried out under the supervision of Customs officers, or by a bonded

cartman if necessary.

(d) Entry at port where articles to be landed. Articles in the

possession of or owned by a crewmember of a character for which entry

must be made when they are brought into the United States shall be

entered at the port where the articles are to be landed. However, if the

crewmember remains on a vessel, vehicle, or aircraft which is to proceed

to another port of the United States in a movement in which entry of the

vessel, vehicle, or aircraft will not be required, entry of the articles

shall be made at the port at which such movement begins.

(e) Collection of duty and taxes. Any duties and taxes found due

shall be collected as in the case of arriving passengers.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-99, 43 FR

13061, Mar. 29, 1978]