Subpart C. Subpart C—Examination of Baggage and Collection of Duties and Taxes

• § 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.