§ 148.27. Receipt for payment.
78 words·~1 min read·
/us/cfr/t19/s§ 148.27·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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. \[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 92-56, 57 FR 24944, June 12, 1992\]