# Disclosure of Return Information to the U.S. Customs Service
> **IRS** · Final regulations. · Published 1996-12-17 · Effective 1996-12-17 · 61 FR 66218
## Document
- **Document number:** 96-31771
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 66218
- **CFR reference:** 26 CFR 301
- **Publication date:** 1996-12-17
- **Effective date:** 1996-12-17
- **Treasury docket:** TD 8694
## Abstract

These amendments to the regulations under 26 CFR part 301 implement section 6103(l)(14) of the Internal Revenue Code, which authorizes the disclosure of certain return information to the U.S. Customs Service. The regulations specify the procedure by which return information may be disclosed and describe the conditions and restrictions on the use of the information by the U.S. Customs Service.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/12/17/96-31771/disclosure-of-return-information-to-the-us-customs-service)
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