[Title 19 CFR 148.34]
[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 D - Exemptions for Returning Residents]
[Sec. 148.34 - Family grouping of exemptions for articles acquired abroad.]
[From the U.S. Government Printing Office]


19CUSTOMS DUTIES22002-04-012002-04-01false148.34Sec. 148.34CUSTOMS DUTIESUNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURYPERSONAL DECLARATIONS AND EXEMPTIONSExemptions for Returning Residents
Sec. 148.34  Family grouping of exemptions for articles acquired abroad.

    (a) Grouping of exemptions. Each member of a family is entitled to 
the $400, $600, or $1,200 exemption for articles acquired abroad, 
subject to the conditions prescribed in this subpart. When members of a 
family residing in one household travel together on their return to the 
United States, the $400, $600, or $1,200 exemption to which the several 
members of the family may be entitled may be grouped and allowed without 
regard to which member of the family is the owner of the articles. 
However, a group exemption shall not include an exemption for a family 
member not entitled to it in his own right, nor shall a group exemption 
be applied to any property of such a member. The exemption of a family 
member who has not attained the age of 21 shall not be applied under the 
group exemption to alcoholic beverages. No exemptions allowable to a 
resident servant accompanying the family shall be included in the family 
grouping.
    (b) Members of a family residing in one household. The term 
``members of a family in one household'' shall include all persons, 
regardless of age, who:
    (1) Are related by blood, marriage, or adoption;
    (2) Lived together in one household at their last permanent 
residence; and
    (3) Intend to live together in one household after their arrival in 
the United States.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 86-118, 51 FR 
22516, June 20, 1986; T.D. 97-75, 62 FR 46442, Sept. 3, 1997]