CFR > Title 19 - 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 D—Exemptions for Returning Residents (§148.31 to §148.39) > 148.34—Family grouping of exemptions for articles acquired abroad.

148.34—Family grouping of exemptions for articles acquired abroad.

(a) Grouping of exemptions. Each member of a family is entitled to the $800 or $1,600 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 $800 or $1,600 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 will not include an exemption for a family member not entitled to it in his own right, nor will 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 will not be applied under the group exemption to alcoholic beverages. No exemptions allowable to a resident servant accompanying the family will be included in the family grouping.
(b) Members of a family residing in one household. The term “members of a family in one household” includes 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.

Code of Federal Regulations

[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; CBP Dec. 09-37, 74 FR 48855, Sept. 25, 2009]