[Title 19 CFR G]
[Code of Federal Regulations (annual edition) - April 1, 2002 Edition]
[Title 19 - CUSTOMS DUTIES]
[Chapter I - UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY]
[Part 148 - PERSONAL DECLARATIONS AND EXEMPTIONS]
[Subpart G - Crewmember Declarations and Exemptions]
[From the U.S. Government Printing Office]


19CUSTOMS DUTIES22002-04-012002-04-01falseGSubpart GCUSTOMS DUTIESUNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURYPERSONAL DECLARATIONS AND EXEMPTIONS
            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

[[Page 149]]

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 150]]

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 Secs. 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 151]]

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]