MAIL IMPORTATIONS

[Title 19 CFR 145]
[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 145 - MAIL IMPORTATIONS]
[From the U.S. Government Printing Office]

19CUSTOMS DUTIES22002-04-012002-04-01falseMAIL IMPORTATIONS145PART 145CUSTOMS DUTIESUNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
PART 145--MAIL IMPORTATIONS--Table of Contents

Sec.
145.0 Scope.

Subpart A--General Provisions

145.1 Definitions.
145.2 Mail subject to Customs examination.
145.3 Opening of letter class mail; reading of correspondence
prohibited.
145.4 Dutiable merchandise without declaration or invoice, prohibited
merchandise, and merchandise imported contrary to law.
145.5 Undeliverable packages.

Subpart B--Requirements and Procedures

145.11 Declarations of value and invoices.
145.12 Entry of merchandise.
145.13 Internal revenue tax on mail entries.
145.14 Marking requirements.

Subpart C--Administrative Review of Mail Entries

145.21 Administrative review.
145.22 Procedures for obtaining administrative review.
145.23 Time limits.
145.24 Amendment of entry.
145.25 Entry correct.
145.26 Rates of duty not binding.

Subpart D--Special Classes of Merchandise

145.31 Importations not over $200 in value.
145.32 Bona-fide gifts.
145.34 Personal and household effects and tools of trade.
145.35 United States products returned.
145.36 Articles for institutions.
145.37 Articles for the U.S. Government.
145.38 Diplomatic pouches.
145.39 Articles for diplomatic officers, representatives or
international organizations, and foreign military personnel.
145.40 Plant material imported for immediate exportation.
145.41 Other conditionally and unconditionally free merchandise.
145.42 Proof for conditionally free merchandise.
145.43 Unaccompanied tourist shipments.

Subpart E--Restricted and Prohibited Merchandise

145.51 Articles prohibited by section 305, Tariff Act of 1930.
145.52 Literature concerning devices for unlawful abortion.
145.53 Firearms and munitions of war.
145.54 Alcoholic beverages.
145.55 Trademarks, trade names, and copyrights.
145.56 Foreign Assets Control.
145.57 Regulations of other agencies.
145.58 Other restricted and prohibited merchandise.
145.59 Seizures.

Subpart F--Exportation by Mail

145.71 Exportation from continuous Government custody.
145.72 Delivery to Customs custody for exportation.

Policy Statement to Part 145--Examination of Sealed Letter Class Mail
Appendix to Part 145

Authority: 19 U.S.C. 66, 1202 (General Note 23, Harmonized Tariff
Schedule of the United States), 1624;
Section 145.4 also issued under 18 U.S.C. 545, 19 U.S.C. 1618;
Section 145.11 also issued under 19 U.S.C. 1481, 1485, 1498;
Section 145.12 also issued under 19 U.S.C. 1315, 1484, 1498;
Sections 145.22 through 145.23 also issued under 19 U.S.C. 1501,
1514;
Section 145.31 also issued under 19 U.S.C. 1321;
Section 145.32 also issued under 19 U.S.C. 1321, 1498;
Sections 145.35 through 145.38, 145.41, also issued under 19 U.S.C.
1498;
Section 145.51 also issued under 19 U.S.C. 1305;
Section 145.54 also issued under 19 U.S.C. 1618.

Source: T.D. 73-135, 38 FR 13369, May 21, 1973, unless otherwise
noted.

Sec. 145.0 Scope.

The provisions of this part apply only to mail subject to Customs
examination as set forth in Sec. 145.2. This part contains regulations
pertaining specifically to the importation of merchandise through the
mails but does not contain all the regulations applicable to mail
importations. Importations by mail are subject to the same requirements
and restrictions as importations by any other means, except where more
specific procedures for mail importations are set forth in this part.
The fee applicable to each item of dutiable mail for which Customs
prepares documentation is set forth in Sec. 24.22 of this chapter.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14454, Apr. 6, 1978; T.D. 93-85, 58 FR 54286, Oct. 21, 1993]

[[Page 79]]

Subpart A--General Provisions

Sec. 145.1 Definitions.

(a) Mail article. ``Mail article'' means any posted parcel, packet,
package, envelope, letter, aerogramme, box, card, or similar article or
container, or any contents thereof, which is transmitted in mail subject
to customs examination.
(b) Letter class mail. ``Letter class mail'' means any mail article,
including packages, post cards, and aerogrammes, mailed at the letter
rate or equivalent class or category of postage.
(c) Sealed letter class mail. ``Sealed letter class mail'' means
letter class mail sealed against postal inspection by the sender.

[T.D. 78-102, 43 FR 14454, Apr. 6, 1978]

Sec. 145.2 Mail subject to Customs examination.

(a) Restrictions. Customs examination of mail as provided in
paragraph (b) of this section is subject to the restrictions and
safeguards relating to the opening of letter class mail set forth in
Sec. 145.3.
(b) Generally. All mail arriving from outside the Customs territory
of the United States which is to be delivered within the Customs
territory of the United States and all mail arriving from outside the
U.S. Virgin Islands which is to be delivered within the U.S. Virgin
Islands, is subject to Customs examination, except:
(1) Mail known or believed to contain only official documents
addressed to officials of the U.S. Government;
(2) Mail addressed to Ambassadors and Ministers (Chiefs of
Diplomatic Missions) of foreign countries; and
(3) Letter class mail known or believed to contain only
correspondence or documents addressed to diplomatic missions, consular
posts, or the officers thereof, or to international organizations
designated by the President as public international organizations
pursuant to the International Organizations Act (see Sec. 148.87(b) of
this chapter). Mail, other than letter class mail, addressed to the
designated international organizations is subject to Customs examination
except where the organization certifies under its official seal that the
mail contains no dutiable or prohibited articles. Any Customs
examination made shall, upon request of the addressee international
organization, take place in the presence of an appropriate
representative of that organization.

[T.D. 78-102, 43 FR 14454, Apr. 6, 1978]

Sec. 145.3 Opening of letter class mail; reading of correspondence prohibited.

(a) Matter in addition to correspondence. Except as provided in
paragraph (e), Customs officers and employees may open and examine
sealed letter class mail subject to Customs examination which appears to
contain matter in addition to, or other than, correspondence, provided
they have reasonable cause to suspect the presence of merchandise or
contraband.
(b) Only correspondence. No Customs officer or employee shall open
sealed letter class mail which appears to contain only correspondence
unless prior to the opening:
(1) A search warrant authorizing that action has been obtained from
an appropriate judge of United States magistrate, or
(2) The sender or the addressee has given written authorization for
the opening.
(c) Reading of correspondence. No Customs officer or employee shall
read, or authorize or allow any other person to read, any correspondence
contained in any letter class mail, whether or not sealed, unless prior
to the reading:
(1) A search warrant authorizing that action has been obtained from
an appropriate judge or United States magistrate, or
(2) The sender or the addressee has given written authorization for
the reading.
(d) Other types of correspondence. The provisions of paragraph (c)
shall also apply to correspondence between school children and
correspondence of the blind which are authorized to be mailed at other
than the letter rate of postage in international mail.
(e) Certain Virgin Islands mail. First class mail originating in the
Customs territory of the United States and arriving in the U.S. Virgin
Islands, which

[[Page 80]]

is to be delivered within the U.S. Virgin Islands, shall not be opened
unless:
(1) A search warrant authorizing that action has been obtained from
an appropriate judge or United States magistrate, or
(2) The sender or the addressee has been given written authorization
for the opening.

[T.D. 78-102, 43 FR 14454, Apr. 6, 1978]

Sec. 145.4 Dutiable merchandise without declaration or invoice, prohibited merchandise, and merchandise imported contrary to law.

(a) Subject to seizure and forfeiture. When, upon Customs
examination, a mail article is found to contain merchandise subject to
duty or tax, and the mail article is not accompanied by an appropriate
Customs declaration and invoice or statement of value required by
Sec. 145.11, or is found to contain material prohibited importation or
imported contrary to law, the merchandise is subject to seizure and
forfeiture.
(b) Mitigation of forfeiture. Any claimant incurring a forfeiture of
merchandise for violation of this section may file a petition for relief
pursuant to part 171 of this chapter. Mitigation of that forfeiture may
occur consistent with mitigation guidelines.
(c) Collection of mitigated forfeiture. When the shipment does not
exceed $2,000 in value, Customs Form 3419 or 3419A or Customs Form 368
or 368A (serially numbered) or Customs Form 7501 shall be used for the
entry of the merchandise, and the duty, any tax, and the amount of the
mitigated forfeiture shall be entered as separate items thereon. If a
mail article for which a mail fine entry has been issued in accordance
with this paragraph is undeliverable, it will be returned to the
director of the port where the entry was issued, for disposition in
accordance with Sec. 145.59 relating to articles subject to seizure.
(d) Petition for relief. The addressee or sender may file a petition
with the Fines, Penalties, and Forfeitures Officer having jurisdiction
over the port where the mail fine entry was issued in accordance with
part 171 of this chapter for relief from the forfeiture incurred and for
release of the seized merchandise, or for additional relief from a
mitigated forfeiture.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14454, Apr. 6, 1978; T.D. 86-118, 51 FR 22516, June 20, 1986; T.D.
87-75, 52 FR 26142, July 13, 1987; T.D. 91-73, 56 FR 42527, Aug. 28,
1991; T.D. 92-56, 57 FR 24944, June 12, 1992; T.D. 98-28, 63 FR 16417,
Apr. 3, 1998; T.D. 99-27, 64 FR 13675, Mar. 22, 1999; T.D. 00-57, 65 FR
53575, Sept. 5, 2000]

Sec. 145.5 Undeliverable packages.

Mail articles which are refused or undeliverable, except mail
articles for which a mail fine entry has been issued in accordance with
Sec. 145.4(c), will be marked by the postmaster to show why delivery was
not made, and will be forwarded to the proper exchange post office for
return to the country of origin. Mail entries will be removed from the
mail articles and returned to Customs for cancellation. If, for any
reason, an undeliverable mail article known or supposed to be dutiable
is not returned to the country of origin or forwarded to another country
in accordance with the Postal regulations, it will be delivered to
Customs for disposition under the Customs laws and regulations governing
seized or unclaimed merchandise.

Subpart B--Requirements and Procedures

Sec. 145.11 Declarations of value and invoices.

(a) Customs declaration. A clear and complete Customs declaration on
the form provided by the foreign post office, giving a full and accurate
description of the contents and value of the merchandise, shall be
securely attached to at least one mail article of each shipment,
including shipments of special classes of merchandise treated in subpart
D of this part. Although a Customs declaration is required to be
attached to only one mail article of each shipment, examination and
release of the merchandise will be expedited if such a declaration is
attached to each individual mail article.
(b) Invoice or statement of commercial value. Each shipment of
merchandise shall have an invoice or bill of sale (or,

[[Page 81]]

in the case of merchandise not purchased or consigned for sale, a
statement of the fair retail value in the country of shipment), giving
an accurate description and the purchase price of the merchandise,
securely attached to the outside of the mail article or enclosed
therein. If the shipment consists of more than one mail article, a copy
of the invoice should accompany each mail article, or else the invoice
shall accompany the mail article bearing the declaration, and that mail
article shall be marked ``Invoice enclosed.''
(c) [Reserved]
(d) Shipments without declaration and invoice. Shipment of
merchandise which are not accompanied by a Customs declaration and
invoice in accordance with paragraphs (a) through (b) of this section
may be subject to seizure and forfeiture in accordance with Sec. 145.4.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 76-103, 41
FR 14731, Apr. 7, 1976; T.D. 78-102, 43 FR 14454, Apr. 6, 1978; T.D. 85-
39, 50 FR 9612, Mar. 11, 1985]

Sec. 145.12 Entry of merchandise.

(a) Formal entries--(1) Discretionary. The port director may require
formal entry of any mail shipment regardless of value if in his opinion
it is necessary to protect the revenue.
(2) Required. Formal entry at the customhouse shall be required for
every importation in the mails which exceeds $2,000 in value, except for
special classes of merchandise which can be released without entry (see
subpart D of this part), and except as provided in subparts B and C of
part 143 and Sec. 10.1 of this chapter.
(3) Separate shipments. Separate shipments not exceeding $2,000 in
value, if mailed abroad at different times (as shown by the declaration
or other mailing indicia), shall not be combined for the purpose of
requiring formal entry, even though they reach Customs at the same time
and are covered by a single order or contract in excess of $2,000,
unless there was a splitting of shipments in order to avoid the payment
of Customs duty.
(4) Notice of formal entry requirement. When a formal entry is
required, the addressee shall be notified of the arrival of the shipment
and of the place at which entry is to be made. If the shipment is
addressed to a point which is not a Customs port or station, the port of
entry specified in the notice shall be the port nearest the destination
of the shipment. When a formal entry is filed, it shall contain all the
statistical information as provided in Sec. 141.61(e) of this chapter.
(b) Mail and informal entries--(1) Preparation of entry form. Except
as provided in paragraphs (c) and (e) of this section, Customs officers
shall prepare and attach a mail entry (Customs Form 3419 or 3419A) for
each shipment not exceeding $2,000 in value which is to be delivered by
the Postal Service, and return the shipment to the Postal Service for
delivery and collection of duty. If the addressee has arranged to pick
up such a shipment at the Customs office where it is being processed,
the Customs officer shall prepare an informal entry (Customs Form 368 or
368A (serially numbered), or an entry summary, Customs Form 7501, and
collect the duty in accordance with subpart C of part 143 of this
chapter.
(2) Rates of duty. Merchandise released under a mail or informal
entry shall be dutiable at the rates of duty in effect when the
preparation of the entry is completed by a Customs employee, ready for
transmittal with the merchandise to the addressee.
(c) Dutiable shipments not over $2,000 for Government agencies. When
a dutiable shipment not exceeding $2,000 in value is addressed to a U.S.
Government department or agency, the port director may release the
merchandise prior to the payment of duties under an entry on Customs
Form 368 or 368A (serially numbered) or Customs Form 7501, upon the
receipt of a stipulation in the form set forth in Sec. 141.102(d) of
this chapter. If the stipulation does not accompany the shipment, the
port director shall notify the Government department or agency of the
arrival of the shipment and request the stipulation. Upon receipt of the
completed stipulation and preparation of the entry form, the port
director shall stamp all mail articles in the shipment to show that they
have received Customs treatment and shall return the

[[Page 82]]

shipment to the Postal Service for delivery, unless the addressee has
arranged to pick up the shipment at the Customs office where it is being
processed. The proper Government department or agency shall be billed
later for any duties and taxes due.
(d) Release without entry. Certain types of merchandise may be
passed free of duty without issuing an entry (see subpart D of this
part).
(e) Unaccompanied shipments--(1) Mail entry to be attached. If the
requirements of Sec. 148.115(a) of this chapter are met, Customs
officers shall prepare and attach a mail entry, Customs Form 3419 or
3419A, for each shipment for which entry is claimed under subheading
9816.00.40, Harmonized Tariff Schedule of the United States (19 U.S.C.
1202), which is to be delivered by the Postal Service, and return the
shipment to the Postal Service for delivery and collection of duty. If
the addressee has arranged to pick up the shipment at the Customs office
where it is being processed, the Customs officer shall prepare an
informal entry, Customs Form 368 or 368A (serially numbered), or entry
summary, Customs Form 7501, and collect the duty in accordance with
subpart C of part 143 of this chapter if the requirements of
Sec. 148.115(a) of this chapter are met.
(2) Disposition of Customs Form 255. The Declaration of
Unaccompanied Articles, Customs Form 255, affixed to the shipment shall
be removed by the Customs officer and retained for Customs purposes. If
a mail entry, Customs Form 3419 or 3419A, has been prepared, the mail
entry number shall be noted on the Customs Form 255.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 73-175, 38
FR 17469, July 2, 1973; T.D. 73-312, 38 FR 30884, Nov. 8, 1973; T.D. 78-
102, 43 FR 14454, Apr. 6, 1978; T.D. 78-394, 43 FR 49788, Oct. 25, 1978;
T.D. 85-123, 50 FR 29955, July 23, 1985; T.D. 87-75, 52 FR 26142, July
13, 1987; T.D. 89-1, 53 FR 51263, Dec. 21, 1988; T.D. 89-82, 54 FR
36026, Aug. 31, 1989; T.D. 91-73, 56 FR 42527, Aug. 28, 1991; T.D. 92-
56, 57 FR 24944, June 12, 1992; T.D. 98-28, 63 FR 16417, Apr. 3, 1998]

Sec. 145.13 Internal revenue tax on mail entries.

(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 Sec. 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]

Sec. 145.14 Marking requirements.

(a) Country of origin. Merchandise imported by mail shall be marked
with the country of origin in accordance with part 134 of this chapter.
If merchandise without the required marking is to be delivered from the
post office where it has been given Customs examination, the Customs
officer shall require compliance with the marking law and regulations.
If it is to be delivered from another post office, the Customs officer
shall place in the envelope containing the mail entry a copy of Customs
Form 3475, containing instructions to the postmaster concerning the
marking to be required before delivery.
(b) Other marking requirements. Certain types of merchandise are
subject to special marking requirements, such as those contained in the
Textile Fiber Products Identification Act, the Wool Products Labeling
Act, and the Trademark Act. Since there is no provision for post office
supervision of these types of marking, the port director shall require
compliance with the law and regulations (see parts 11 and 133 of this
chapter).
(c) Failure to mark. If the addressee fails to comply with the
marking requirements, the mail article will be treated as undeliverable
in accordance with Sec. 145.5.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14454, Apr. 6, 1978]

[[Page 83]]

Subpart C--Administrative Review of Mail Entries

Sec. 145.21 Administrative review.

Requests for adjustment of the amount of duty assessed under mail
entries shall be handled as requests for administrative review in
accordance with this subpart.

Sec. 145.22 Procedures for obtaining administrative review.

If an addressee is dissatisfied with the amount of duty assessed
under a mail entry, he may obtain administrative review in the following
ways:
(a) He may pay the assessed duty, take delivery of the merchandise,
and send a copy of the mail entry to the issuing Customs office
indicated on the mail entry, together with a statement of the reason it
is believed the duty assessed is incorrect. Any invoices, bills of sale,
or other evidence should be submitted with the statement. The addressee
may show the mail entry number and date on his statement instead of
sending a copy of the mail entry, but this may result in delay.
(b) He may postpone acceptance of the shipment, and within the time
allowed by the Postal regulations provide the postmaster with a written
statement of his objections. The postmaster will forward the mail entry
together with the addressee's statement and any invoices, bills of sale,
or other evidence submitted by the addressee to the port director who
issued the entry, and retain custody of the shipment until advice is
received from the port director as to the disposition to be made. If the
addressee is located near one of the ports at which Customs officers are
authorized to review mail entries (see 39 CFR 10.5), the postmaster may
send the mail entry to that port, together with the addressee's
statement and evidence, for reconsideration by the port director.
(c) He may pay the assessed duty and take delivery of the
merchandise, and file a protest under section 514, Tariff Act of 1930,
as amended (19 U.S.C. 1514), in the form and manner prescribed in part
174 of this chapter.

[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended by T.D. 78-99, 43 FR
13061, Mar. 29, 1978]

Sec. 145.23 Time limits.

A mail entry may be amended under section 520(c), Tariff Act of
1930, as amended (19 U.S.C. 1520(c)), only if the addressee requests
such amendment within the time limits prescribed therein (see
Secs. 173.4 and 173.5 of this chapter), and the claim is allowable under
section 520(c). Requests for adjustment in the amount of duty assessed
under mail entries made under Sec. 145.22(a) shall be made in such time
that the request can be acted upon by the port director within 90 days
after receipt of the mail article and payment of the duties by the
addressee. Protests under Sec. 145.22(c) must be filed not later than 90
days after payment of the duties by the addressee, but may be acted upon
after the expiration of that 90-day period.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14454, Apr. 6, 1978]

Sec. 145.24 Amendment of entry.

If the port director is satisfied that the objection is valid and
timely, he shall amend the mail entry. If the duty has already been
paid, Customs shall issue an appropriate refund of duty.

Sec. 145.25 Entry correct.

If the port director believes the duty originally assessed was
correct, he shall send the addressee a notice in writing that the
request for refund of duty has been denied. If the duty has not been
paid, the mail entry shall be returned to the postmaster concerned,
together with a copy of the notice sent to the addressee. The postmaster
will then collect the duty and deliver the shipment, or, if the
addressee refuses to pay the duty, will treat the shipment as
undeliverable.

Sec. 145.26 Rates of duty not binding.

Rates of duty assessed on a mail entry, whether assessed on the
original

[[Page 84]]

entry or as amendments under Sec. 145.24, are not binding for future
importations. A binding ruling on tariff classification may be obtained
in accordance with the procedures set forth in part 177 of this chapter.

[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended by T.D. 73-175, 38
FR 17469, July 2, 1973; T.D. 78-99, 43 FR 13061, Mar. 29, 1978]

Subpart D--Special Classes of Merchandise

Sec. 145.31 Importations not over $200 in value.

The port director shall pass free of duty and tax, without preparing
an entry as provided for in Sec. 145.12, packages containing merchandise
having an aggregate fair retail value in the country of shipment of not
over $200, subject to the requirements set forth in Secs. 10.151 and
10.153 of this chapter.

[T.D. 94-51, 59 FR 30296, June 13, 1994]

Sec. 145.32 Bona-fide gifts.

The port director shall pass free of duty and tax, without preparing
an entry as provided for in Sec. 145.12, articles sent as bona-fide
gifts from persons in foreign countries to persons in the United States
having an aggregate fair retail value in the country of shipment not
exceeding $100 ($200, in the case of articles sent from persons in the
Virgin Islands, Guam, and American Samoa), subject to the requirements
set forth in Secs. 10.152 and 10.153 of this chapter.

[T.D. 94-51, 59 FR 30296, June 13, 1994]

Sec. 145.34 Personal and household effects and tools of trade.

(a) U.S. military and civilian personnel returning from extended
duty abroad. Section 148.74 of this chapter sets forth specific
requirements for exemptions from duty under subheading 9805.00.50,
Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), for
personal and household effects of military and civilian personnel of the
United States returning upon the completion of extended duty abroad. A
copy of the official travel orders shall be attached to or enclosed in
each mail article and the outside of each mail article shall be clearly
marked to show that exemption from duty is being claimed.
(b) Other personal and household effects, and tools of trade.
Certain personal and household effects and tools of trade may be passed
free of duty without issuing an entry, in accordance with Sec. 148.53 of
this chapter.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14454, Apr. 6, 1978; T.D. 89-1, 53 FR 51263, Dec. 21, 1988]

Sec. 145.35 United States products returned.

Products of the United States returned after having been exported,
which have not been advanced in value or improved in condition while
abroad, may be passed free of duty without issuing an entry and without
the declarations provided for in Sec. 10.1(a) of this chapter, provided
the shipment is valued at not over $2,000 and the port director is
satisfied that the merchandise is free of duty under subheading
9801.00.10, Harmonized Tariff Schedule of the United States (19 U.S.C.
1202).

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 85-123, 50
FR 29955, July 23, 1985; T.D. 89-1, 53 FR 51263, Dec. 21, 1988; T.D. 89-
82, 54 FR 36026, Aug. 31, 1989; T.D. 94-47, 59 FR 25570, May 17, 1994;
T.D. 98-28, 63 FR 16417, Apr. 3, 1998]

Sec. 145.36 Articles for institutions.

Books and other articles classifiable under subheading 4903.00.00,
4904.00.00, 4905.91.00, 4905.99.00, 9701.10.00, 9701.90.00, 9810.00.05,
Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C.
1202), imported by and addressed directly to a library or other
institution described in subheading 9810.00.05 or 9101.30, HTSUS may be
passed free of duty without issuing an entry, if the port director is
satisfied that the merchandise is entitled to free entry. A declaration
may be required in accordance with Sec. 10.43 of this chapter under the
procedure specified in Sec. 145.42.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 85-123, 50
FR 29955, July 23, 1985; T.D. 89-1, 53 FR 51263, Dec. 21, 1988]

Sec. 145.37 Articles for the U.S. Government.

(a) Mail articles for copyright. Mail articles marked for copyright
which are addressed to the Library of Congress, to the U.S. Copyright
Office, or to the office of the Register of Copyrights,

[[Page 85]]

Washington, DC, shall be passed free of duty without issuing an entry.
(b) Books, engravings, and other articles. Books, classifiable under
subheading 4903.00.00, Harmonized Tariff Schedule of the United States
(HTSUS) (19 U.S.C. 1202), and engravings, etchings, and other articles
enumerated in subheading 9808.00.10, HTSUS, shall be passed free of duty
without issuing an entry when they are addressed to the Library of
Congress or any department or agency of the U.S. Government.
(c) Official Government documents. Other mail articles addressed to
offices or officials of the U.S. Government, believed to contain only
official documents, shall be passed free of duty without issuing an
entry. Such mail articles, when believed to contain merchandise, shall
be treated in the same manner as other mail articles of merchandise so
addressed.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14454, Apr. 6, 1978; T.D. 89-1, 53 FR 51263, Dec. 21, 1988; T.D. 91-
77, 56 FR 46115, Sept. 10, 1991]

Sec. 145.38 Diplomatic pouches.

Mail articles bearing the official seal of a foreign government with
which the United States has diplomatic relations, accompanied by
certificates bearing such seal to the effect that they contain only
official communications or documents, shall be admitted free of duty
without Customs examination.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14454, Apr. 6, 1978]

Sec. 145.39 Articles for diplomatic officers, representatives of international organizations, and foreign military personnel.

Free entry of articles in mail articles addressed to diplomatic
officers, representatives of certain international organizations, and
similar persons is governed by subpart I of part 148 of this chapter.

[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended by T.D. 73-227, 38
FR 22548, Aug. 22, 1973; T.D. 78-102, 43 FR 14454, Apr. 6, 1978]

Sec. 145.40 Plant material imported for immediate exportation.

Plant material may be imported by mail free of duty for immediate
exportation by mail subject to the following regulations, which have
been approved by the Department of Agriculture and the Postal Service.
This procedure shall not affect the movement of plant material in the
internal mails through the United States:
(a) Permit for entry. Each shipment shall be dispatched in the mails
from abroad, accompanied by a yellow and green special mail tag bearing
the serial number of the permit for entry for immediate exportation or
immediate transportation and exportation, issued by the U.S. Department
of Agriculture, and also by the postal form of Customs declaration.
(b) Place of inspection. Upon arrival, the shipment shall be
detained by or redispatched to the postmaster at Washington, DC,
Brownsville, Tex., Hoboken, NJ, Honolulu, Hawaii, Laredo, Tex., Miami,
Fla., San Francisco, Calif., San Juan, P.R., San Pedro, Calif., or
Seattle, Wash., as may be appropriate, according to the address on the
green and yellow tag, and there submitted to the Customs officer and the
Federal quarantine inspector. The merchandise shall be accorded special
handling only at these cities, and under no circumstances shall it be
permitted to enter the commerce of the United States.
(c) Special handling. After inspection by the Customs and quarantine
officers, and with their approval, the addressee or his authorized agent
shall repack and readdress the mail package under Customs supervision;
endorse and sign on the package a waiver of the addressee's right to
withdraw the mail article from the mails; affix to the mail article the
necessary postage; and comply with any other mailing and export
requirements, after which the package shall be delivered under Customs
supervision to the postmaster for exportation by mail in accordance with
Sec. 145.71.
(d) Entry not required. It will not be necessary to issue a Customs
mail entry nor to require a formal entry of the shipment.

[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended by T.D. 78-102, 43
FR 14455, Apr. 6, 1978]

[[Page 86]]

Sec. 145.41 Other conditionally and unconditionally free merchandise.

Shipments of conditionally or unconditionally free merchandise not
specifically treated elsewhere in this part may be passed free of duty
and tax without issuing an entry, if the value is not over $2,000 and
the port director is satisfied that the merchandise is entitled to free
entry.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 85-123, 50
FR 29955, July 23, 1985; T.D. 89-82, 54 FR 36026, Aug. 31, 1989; T.D.
98-28, 63 FR 16417, Apr. 3, 1998]

Sec. 145.42 Proof for conditionally free merchandise.

The port director may, at his discretion, require appropriate proof
of duty-free status before releasing conditionally free merchandise.
This proof may be obtained by either of the following methods:
(a) Retain shipment and request proof. The shipment may be retained
by the port director while the necessary proof is requested from the
addressee. If the requested proof is not received within 30 days, a mail
entry shall be issued at the ordinary rate of duty which would apply if
the merchandise were not conditionally free, and the mail entry shall be
forwarded with the shipment for collection of duties.
(b) Send shipment with form and entry. If the only proof required
for free entry is a declaration signed by the addressee, the port
director may issue a mail entry at the ordinary duty which would apply
if the merchandise were not conditionally free. The shipment shall then
be forwarded together with the mail entry, a copy of the appropriate
declaration form, and instructions to the postmaster to deliver the
shipment free of duty if the importer executes the declaration, and to
collect the full duty shown on the mail entry if the importer does not
execute the declaration.

Sec. 145.43 Unaccompanied tourist shipments

Unaccompanied tourist shipments for which entry is claimed under
subheading 9804.00.70, Harmonized Tariff Schedule of the United States
(19 U.S.C. 1202), may be passed free of duty and tax if the requirements
of Sec. 148.115(a) of this chapter are met. The Declaration of
Unaccompanied Articles, Customs Form 255, shall be removed by the
Customs officer from the shipment and retained for Customs purposes.

[T.D. 78-394, 43 FR 49788, Oct. 25, 1978, as amended by T.D. 89-1, 53 FR
51263, Dec. 21, 1988]

Subpart E--Restricted and Prohibited Merchandise

Sec. 145.51 Articles prohibited by section 305, Tariff Act of 1930.

(a) Types of articles. Various articles, as described in section
305, Tariff Act of 1930, as amended (19 U.S.C. 1305), and in part 12 of
this chapter, are prohibited from importation. This prohibition includes
the following types of articles:
(1) Obscene matter;
(2) Articles for causing unlawful abortion (see Sec. 145.52 for the
treatment of literature pertaining to such articles);
(3) Matter advocating treason or insurrection against the United
States or forcible resistance to any law of the United States;
(4) Matter containing any threat to take the life of or inflict
bodily harm upon any person in the United States; and
(5) Lottery matter, except any lottery ticket, printed paper that
may be used as a lottery ticket, or advertisement of any lottery, that
is printed in Canada for use in connection with a lottery conducted in
the United States.
(b) Disposition of articles. Mail found to contain lottery matter
shall be disposed of by the Postal Service under the postal laws and
regulations. Mail found to contain any of the other prohibited articles
described in paragraphs (a)(1) through (a)(4) of this section shall be
given appropriate treatment by Customs under the Customs laws and
regulations (see Sec. 12.40 of this chapter).

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 92-80, 57 FR
37702, Aug. 20, 1992]

[[Page 87]]

Sec. 145.52 Literature concerning devices for unlawful abortion.

Mail articles containing literature or advertisements concerning
devices to produce unlawful abortions, are prohibited from the mails by
18 U.S.C. 1461, and shall be retained by, or delivered to, the Postal
Service for disposition under the postal laws and regulations. If the
Postal Service determines in any case that it is proper to release the
material to the addressee, it shall be submitted for Customs treatment
before delivery.

[T.D. 78-99, 43 FR 13061, Mar. 29, 1978, as amended by T.D. 78-102, 43
FR 14455, Apr. 6, 1978]

Sec. 145.53 Firearms and munitions of war.

Importations of firearms, munitions of war, and related articles are
subject to the import permit requirements and other restrictions set
forth in 27 CFR parts 47, 178, 179.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-329, 43
FR 43455, Sept. 26, 1978]

Sec. 145.54 Alcoholic beverages.

(a) Nonmailable. Alcoholic beverages are nonmailable, with certain
exceptions (see 18 U.S.C. 1716 and the postal regulations), and when
imported in the mails are subject to seizure and forfeiture under 18
U.S.C. 545.
(b) Seizure. When alcoholic beverages are received in the mails,
they shall be seized, and the addressee shall be advised that they are
subject to forfeiture and that he has a right to file a petition for
their release (see part 171 of this chapter).
(c) Conditions for release. If the port director is satisfied that
there was no fraudulent intent involved, he may release the alcoholic
beverages to the addressee upon the following conditions:
(1) Applicable duty and internal revenue tax shall be paid.
(2) The addressee shall comply with the alcoholic beverage laws of
the State to which the shipment is destined.
(3) Any other conditions the port director may impose under his
authority to remit or mitigate fines, penalties, and forfeitures shall
be complied with.
(4) The addressee, his representative, or a common carrier shall
pick up the merchandise at the Customs office where it is being held.
Since the merchandise is nonmailable, it cannot be delivered by the
Postal Service.

Sec. 145.55 Trademarks, trade names, and copyrights.

Merchandise bearing a trademark or trade name entitled to protection
against imports, merchandise bearing a mark or name that copies or
simulates such a trademark or trade name, and merchandise which is in
violation of copyright law is subject to the restrictions and
prohibitions set forth in part 133 of this chapter.

Sec. 145.56 Foreign Assets Control.

Merchandise subject to regulations of the Office of Foreign Assets
Control of the Treasury Department prohibiting or restricting entry of
unlicensed importations of articles directly or indirectly from certain
designated countries shall be detained until licensed or the question of
its release, seizure, or other disposition has been determined under the
Foreign Assets Control or Cuban Assets Control regulations (31 CFR parts
500 and 515) (See also 19 CFR 12.150).

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 96-42, 61 FR
24889, May 17, 1996]

Sec. 145.57 Regulations of other agencies.

Certain types of plants and plant products, food, drugs, cosmetics,
hazardous or caustic and corrosive substances, viruses, serums, and
various harmful articles are subject to examination and clearance by
appropriate agencies before release to the addressee (see part 12 of
this chapter).

Sec. 145.58 Other restricted and prohibited merchandise.

Other restrictions and prohibitions pertaining to certain types of
imported merchandise are set forth in part 12 of this chapter and are
applicable to importations by mail.

[[Page 88]]

Sec. 145.59 Seizures.

(a) Articles prohibited and contrary to law. All mail shipments
containing articles the importation of which is prohibited, or articles
imported into the United States in any manner contrary to law, shall be
seized or detained as appropriate and held by Customs officers for
appropriate treatment, except for certain articles which will be handled
by the Postal Service as specified in Secs. 145.51 and 145.52.
(b) Notification of seizure or detention. In all cases where
articles are seized or detained by Customs officers, the addressee shall
be notified of the seizure or detention, of the reason for such action,
and, if appropriate, of his right to petition for relief (see part 171
of this chapter).

Subpart F--Exportation by Mail

Sec. 145.71 Exportation from continuous Government custody.

(a) Relief from duties. Merchandise imported into the United States,
unless nonmailable, may be exported by any class of mail without the
payment of duties, if:
(1) The merchandise has remained continuously in the custody of the
Government (Customs or postal authorities); and
(2) The mail articles containing such merchandise are inspected and
mailed under Customs supervision.
(b) Waiver of right to withdraw. Waiver of the right to withdraw the
mail article from the mails shall be endorsed on each mail article to be
so exported and signed by the exporter.
(c) Export entry or withdrawal required. An export entry in
accordance with Sec. 18.25 of this chapter or a warehouse withdrawal for
exportation in accordance with Sec. 144.37 of this chapter, whichever is
appropriate, shall be filed for merchandise being exported under this
section, except for merchandise imported by mail which is either:
(1) Unclaimed or refused and being returned by the Postal Service to
the country of origin as undeliverable mail; or
(2) For which a formal entry has not been filed and which is being
remailed from continuous Customs or postal custody to Canada.

[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended by T.D. 73-175, 38
FR 17470, July 2, 1973; T.D. 78-102, 43 FR 14455, Apr. 6, 1978]

Sec. 145.72 Delivery to Customs custody for exportation.

In certain cases where merchandise has not been in continuous
Government custody, delivery to Customs custody is appropriate before
exportation by mail, as set forth in the following sections of this
chapter:
(a) Section 10.8 (articles exported for repairs or alterations).
(b) Section 10.9 (articles exported for processing).
(c) Section 148.33 (merchandise which was imported free of duty
under a personal exemption, found to be unsatisfactory, and is being
exported for replacement).
(d) Section 10.38 (exportation of imported merchandise which was
entered temporarily under bond).
(e) Section 191.42 (exportation of rejected imported merchandise,
with drawback of duties).

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 98-16, 63 FR
11005, Mar. 5, 1998]

Policy Statement to Part 145--Examination of Sealed Letter Class Mail

A. Customs officers and employees shall not open first class mail
arriving in the U.S. Virgin Islands for delivery there, if it originated
in the Customs territory of the United States, unless a search warrant
or written authorization of the sender or addressee is obtained. Customs
officers or employees may open and examine all other sealed letter class
mail which is subject to the Customs mail regulations (see 19 CFR part
145) and which appears to contain matter in addition to, or other than,
correspondence, provided they have ``reasonable cause to suspect'' the
presence of merchandise or contraband.
B. Customs officers and employees shall not open any sealed letter
class mail which appears to contain only correspondence unless a search
warrant or written authorization of the sender or addressee is obtained
in advance of the opening.
C. Customs officers and employees are prohibited from reading, or
authorizing or allowing others to read, any correspondence contained in
any letter class mail unless there has been obtained in advance either a

[[Page 89]]

search warrant or written authorization of the sender or addressee. This
prohibition, which will continue to be strictly enforced, also applies
to correspondence between school children and correspondence of the
blind which are authorized to be mailed at other than the letter rate of
postage in international mail.
D. If a violation of law is discovered upon opening any mail article
referred to in paragraph C, and it is believed that the correspondence
may provide additional information concerning the violation and is
therefore needed for further investigation or use in court, a search
warrant shall be obtained before any correspondence is seized, read, or
referred to another agency. Search warrants shall be promptly sought.
Correspondence may be detained while a search warrant is being sought.
E. If no controlled delivery is arranged and correspondence is not
to be otherwise seized pursuant to a search warrant (see ``F'' below),
the item which constitutes the violation shall be removed and any
correspondence shall be replaced in the wrapper, or in a new wrapper if
the original wrapper has been seized pursuant to 19 U.S.C. 1595a. The
wrapper shall then be resealed, marked to indicate it was opened by
Customs, and returned to postal channels. Appropriate seizure notices
shall be sent in accordance with 19 CFR 145.59(b).
F. No mail article may be referred to another agency without a
search warrant unless--
(1) Any correspondence has been removed and the mail article is
being referred for examination and clearance under 19 CFR 145.57,
(2) Any correspondence has been removed and the mail article has
been lawfully seized by Customs,
(3) The mail article is being referred to Postal Service channels to
effect a controlled delivery in cooperation with other law enforcement
agencies, or
(4) The mail article is being returned to Postal Service channels
for normal processing.
G. Whenever sealed letter class mail is opened, the factors giving
the Customs officer or employee ``reasonable cause to suspect'' the
presence of merchandise or contraband shall be recorded on the
appropriate form and on the opened envelope or other container by means
of appropriate coded symbols. Should a seizure result, these factors
shall also be recorded on the seizure report.
H. Sealed letter class mail with the green Customs label on a
Customs declaration may be opened without additional cause.
Correspondence in such mail is subject to the restrictions regarding the
detention, reading, and referral of mail to other agencies found in
paragraphs C through F.
I. Whenever any sealed letter class mail is opened for any of the
reasons set forth in the above paragraphs, a Postal Service employee
shall be present and shall observe the opening.
J. Any violation of the Customs mail regulations or any of these
policies will lead to appropriate administrative sanctions, as well as
possible criminal prosecution pursuant to 18 U.S.C. 1702.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 84-213, 49
FR 41185, Oct. 19, 1984]

Appendix to Part 145

A. Scope. The Customs Service is authorized to examine, with certain
exceptions for diplomatic and governmental mail, all mail arriving from
outside the Customs territory of the United States (CTUS) which is to be
delivered within the CTUS, and all mail arriving from outside the U.S.
Virgin Islands which is to be delivered within the U.S. Virgin Islands.
The term ``Customs territory of the United States'' is limited to the
States, the District of Columbia, and Puerto Rico. Consequently, mail
arriving from other U.S. territories and possessions is subject to
Customs examination even though it is designated ``domestic'' mail for
Postal Service purposes. Likewise, mail in the APO/FPO military postal
system is subject to Customs examination, even though it also is
designated ``domestic'' mail for Postal Service purposes. The Customs
Service therefor is responsible for examining all international mail to
be delivered in the CTUS and certain limited categories of so-called
``domestic mail''.
B. Definitions. Under various international conventions and
bilateral agreements, international mail falls within two main classes,
Parcel Post and Postal Union mail.
Parcel Post is not permitted to contain correspondence but is to be
used for the transmission of merchandise and is fully subject to Customs
examination in the same manner as other merchandise shipments (e.g.,
luggage, cargo, containers, etc.). Postal Union mail is divided into
``LC'' mail (Lettres et Cartes) and ``AO'' mail (Aures Objets).
``LC mail consists of letters, packages paid at the letter rate of
postage, post cards, and aerogrammes. The term ``letter class mail'' as
used in the Customs Regulations and in this policy statement means
``LC'' mail as well as equivalent articles in ``domestic'' mail subject
to Customs examination. Equivalent articles in ``domestic'' mail would
include articles mailed at the letter rate, or equivalent class or
category, in the APO/FPO military system or from a U.S. territory or
possession outside the CTUS. Since the term ``letter class mail'' thus
includes packages and bulky envelopes as long as

[[Page 90]]

they are mailed at the letter rate, or equivalent class or category, the
restrictions relating to opening and reading of correspondence apply
equally to such packages or bulky envelopes.
``AO'' mail is to be treated in the same manner as Parcel Post mail
since the Universal Postal Union Convention requires that they ``be made
up in such a manner that they may be easily examined'' and generally are
not permitted to ``contain any document having the character of current
and personal correspondence.'' Exceptions to the latter requirement
exist for matter for the blind and certain correspondence between school
children. Because of these exceptions, the prohibition against reading
correspondence without a search warrant or authorization of the sender
or addressee applies to correspondence of the blind and correspondence
between school children contained in ``AO'' mail. ``AO'' mail can
usually be identified by the following words: ``Imprime'' or ``Printed
Matter'', ``Cecogramme'' or ``Literature for the Blind'', ``Petit
Paquet'' or ``Small Packet'' or similar terms or their equivalents.
C. Reasonable Cause to Suspect. Determining whether there is
``reasonable cause to suspect'' that merchandise or contraband is
contained in sealed letter class mail is ultimately a matter of judgment
for each Customs official, based on all relevant facts and
circumstances. This judgment should be exercised within the framework of
the Customs regulation that sealed letter class mail which appears to
contain only correspondence is not to be opened unless a search warrant
or written authorization from either the sender or the addressee has
been obtained in advance of the opening.
Past practice indicates that the following circumstances (which are
illustrative and not exhaustive) provide ``reasonable cause to suspect''
and permit the opening of sealed letter class mail without a search
warrant or authorization of the sender or addressee.
1. A detector dog has alerted to the presence of narcotics or
explosives in a specific mail article.
2. X-ray of fluoroscope examination indicates the presence of
merchandise or contraband.
3. The weight, shape, feel, or sound of the mail article or its
contents may indicate that merchandise or contraband (e.g., a hard
object which may be jewelry, a stack of paper which may be counterfeit
money, or coins) could be in the mail article. Contents of a mail
article which feel lumpy, powdery, or spongy may, for example, indicate
the presence of narcotics.
4. Information from a source previously shown to be reliable
indicates that an identifiable mail article contains merchandise or
contraband.
5. The mail article is insured.
6. The mail article is a box, carton, or wrapper other than a thin
envelope.
7. The sender or addressee of the mail article is known to be
fictitious.
On the other hand, certain facts standing alone generally will not
provide ``reasonable cause to suspect'' the presence of merchandise or
contraband and therefore do not permit the opening of sealed letter
class mail. For example, sealed letter class mail may not be opened
merely because:
1. The mail article is registered.
2. The feel of a letter-size envelope suggests that it contains one
or a limited number of photographs.
3. The mail article appears to be part of a mass mailing.
4. The mail article is from a particular country, whether or not a
known source country of contraband.
5. A detector dog has alerted to the presence of narcotics or
explosives somewhere within a tray of mail ( the individual articles of
mail must then be examined individually).
6. The sender of addressee of the mail article is known to have
mailed or received contraband or merchandise in violation of law in the
past.
7. The wrapper contains writing or typing similar to that previously
found on articles of mail which contained contraband or merchandise in
violation of law.
In case where any one of the above facts is present, additional
evidence must exist which in conjunction with that fact provides
reasonable cause to suspect the presence of merchandise or contraband.

[T.D. 78-102, 43 FR 14454, Apr. 6, 1978, as amended by T.D. 83-212, 48
FR 46771, Oct. 14, 1983]