# 19 C.F.R. § 148.81 (2026): General provisions

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P148_S148_81

## Section

- **Citation:** 19 C.F.R. § 148.81 (2026)
- **Heading:** General provisions
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 19 CFR: Customs Duties / Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY / Part 148: PERSONAL DECLARATIONS AND EXEMPTIONS / Subpart I: Personnel of Foreign Governments and International Organizations and Special Treatment for Returning Individuals / § 148.81: § 148.81   General provisions.

## Text

(a)
Reciprocal privileges.
The privileges provided for in §§ 148.81 through 148.86 and § 148.90 of this chapter shall be accorded only if reciprocal privileges are granted by the foreign government involved to U.S. personnel of comparable status.
(b)
Baggage and effects.
The term “baggage and effects,” as used in this subpart includes all articles which were in the possession of a person abroad, and are being imported in connection with his arrival, and which are intended for his bona fide personal or household use. It does not include articles imported as an accommodation to others or for sale or other commercial use.
(c)
Aliens.
The privileges provided in this subpart shall be accorded only to alien representatives, officers, employees, and members of the armed forces of foreign governments and designated public international organizations.
(d)
Internal revenue tax.
Any article exempted from the payment of duty under this subpart shall be exempt also from the payment of any internal revenue tax imposed upon or by reason of importation.
[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 73-227, 38 FR 22548, Aug. 22, 1973]

## Nearby sections

- [19 C.F.R. § 148.81 (2026) § 148.81   General provisions.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P148_S148_81.md)
- [19 C.F.R. § 148.82 (2026) § 148.82   Diplomatic, consular, and other privileged personnel.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P148_S148_82.md)
- [19 C.F.R. § 148.83 (2026) § 148.83   Diplomatic and consular bags.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P148_S148_83.md)
- [19 C.F.R. § 148.84 (2026) § 148.84   Special treatment for returning individuals.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P148_S148_84.md)
- [19 C.F.R. § 148.85 (2026) § 148.85   Subsequent importations for the personal or family use of diplomatic, consular and other privileged personnel.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P148_S148_85.md)
- [19 C.F.R. § 148.86 (2026) § 148.86   Articles for official use of representatives of foreign governments and public international organizations.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P148_S148_86.md)
- [19 C.F.R. § 148.87 (2026) § 148.87   Officers and employees of, and representatives to public international organizations.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P148_S148_87.md)
- [19 C.F.R. § 148.88 (2026) § 148.88   Certain representatives to and officers of the United Nations and the Organization of American States.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P148_S148_88.md)
- [19 C.F.R. § 148.89 (2026) § 148.89   Property of public international organizations and foreign governments.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P148_S148_89.md)
- [19 C.F.R. § 148.90 (2026) § 148.90   Foreign military personnel.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P148_S148_90.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P148_S148_81. Check the current official text before relying on it. Not legal advice.