Subpart C

Examination of Baggage and Collection of Duties and Taxes

148.21Opening of baggage, compartments, or vehicles.148.22Examination of air travelers' baggage in foreign territory.148.23Examination and clearance of baggage.148.24Determination of dutiable value.148.25Reexamination and protest.148.26Collection of internal revenue taxes.148.27Receipt for payment.
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