# 19 CFR § 145.13: Internal revenue tax on mail entries

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-145.13

## Section

- **Citation:** 19 CFR § 145.13
- **Heading:** Internal revenue tax on mail entries
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 19—Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY > PART 145—MAIL IMPORTATIONS > Subpart B—Requirements and Procedures

## Text

(a) Method of collection. Any internal revenue tax assessed on a mail entry shall be shown as a separate item on the entry, and collected in the same manner as Customs duties.
(b) Release without payment of tax. A mail entry may not be used to release a shipment of cigars, cigarettes, or cigarette papers or tubes for a manufacturer without payment of tax as provided for in 27 CFR part 275 and § 11.2a of this chapter. If a claim for release without payment of tax is made by the addressee at the time of delivery, the shipment will be returned by the Postal Service to the port of entry or sent to the nearest Customs office at which appropriate release as claimed may be arranged by the addressee.
[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-329, 43 FR 43455, Sept. 26, 1978]

## Nearby sections

- [19 CFR § 145.1 § 145.1 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-145.1.md)
- [19 CFR § 145.2 § 145.2 Mail subject to Customs examination.](https://www.frixlaw.com/law-library/statutes/ecfr-19-145.2.md)
- [19 CFR § 145.3 § 145.3 Opening of letter class mail; reading of correspondence prohibited.](https://www.frixlaw.com/law-library/statutes/ecfr-19-145.3.md)
- [19 CFR § 145.4 § 145.4 Dutiable merchandise without declaration or invoice, prohibited merchandise, and merchandise imported contrary to law.](https://www.frixlaw.com/law-library/statutes/ecfr-19-145.4.md)
- [19 CFR § 145.5 § 145.5 Undeliverable packages.](https://www.frixlaw.com/law-library/statutes/ecfr-19-145.5.md)
- [19 CFR § 145.11 § 145.11 Declarations of value and invoices.](https://www.frixlaw.com/law-library/statutes/ecfr-19-145.11.md)
- [19 CFR § 145.12 § 145.12 Entry of merchandise.](https://www.frixlaw.com/law-library/statutes/ecfr-19-145.12.md)
- [19 CFR § 145.13 § 145.13 Internal revenue tax on mail entries.](https://www.frixlaw.com/law-library/statutes/ecfr-19-145.13.md)
- [19 CFR § 145.14 § 145.14 Marking requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-19-145.14.md)
- [19 CFR § 145.15 § 145.15 Bonding requirements for informal mail entries.](https://www.frixlaw.com/law-library/statutes/ecfr-19-145.15.md)
- [19 CFR § 145.21 § 145.21 Administrative review.](https://www.frixlaw.com/law-library/statutes/ecfr-19-145.21.md)
- [19 CFR § 145.22 § 145.22 Procedures for obtaining administrative review.](https://www.frixlaw.com/law-library/statutes/ecfr-19-145.22.md)
- [19 CFR § 145.23 § 145.23 Time limits.](https://www.frixlaw.com/law-library/statutes/ecfr-19-145.23.md)
- [19 CFR § 145.24 § 145.24 Amendment of entry.](https://www.frixlaw.com/law-library/statutes/ecfr-19-145.24.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-145.13. Check the current official text before relying on it. Not legal advice.