SUBPART C—Examination of Baggage and Collection of Duties and Taxes (§148.21 to §148.27)
- 148.21—Opening of baggage, compartments, or vehicles.
- 148.22—Examination of air travelers' baggage in foreign territory.
- 148.23—Examination and clearance of baggage.
- 148.24—Determination of dutiable value.
- 148.25—Reexamination and protest.
- 148.26—Collection of internal revenue taxes.
- 148.27—Receipt for payment.