[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR123.12]

[Page 582]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 123--CUSTOMS RELATIONS WITH CANADA AND MEXICO--Table of Contents
 
                    Subpart B--International Traffic
 
Sec. 123.12  Entry of foreign locomotives and equipment in international traffic.

    (a) Use on a continuous route. Foreign locomotives or other foreign 
railroad equipment in use on a continuous route crossing the boundary 
into the United States shall be admitted without formal entry or the 
payment of duty to proceed to the end of the run and depart for a 
foreign country, in accordance with the following:
    (1) On inward trip. Unless formally entered and cleared through 
Customs into the United States, or unless exempt from entry as provided 
in Sec. 141.4(b)(4) of this chapter, a foreign locomotive shall be used 
on the inward trip only in connection with taking the inbound train to 
the last place in a continuous haul, including the switching of cars 
which it has hauled into the United States. Other foreign railroad 
equipment may proceed to the place of complete unloading for any 
merchandise imported therein.
    (2) On outward trip. Unless formally entered and cleared through 
Customs into the United States, or unless exempt from entry as provided 
in Sec. 141.4(b)(4) of this chapter, foreign locomotives may be used on 
the outward trip only in connection with through trains crossing the 
boundary, including switching to make up such trains. Other foreign 
railroad equipment may be used in such trains or for such local traffic 
as is reasonably incidental to its economical and prompt departure for a 
foreign country.
    (b) Admission of empty equipment. Empty foreign railroad equipment 
shall be admitted to the United States without formal entry and payment 
of duty only if:
    (1) The passengers or goods to be loaded are to be transported 
directly to or through a foreign country; or
    (2) The equipment is exempt from entry as provided in 
Sec. 141.4(b)(4) of this chapter.
    (c) Penalty for improper use. The use of any foreign locomotive and 
other foreign railroad equipment in violation of this section may result 
in liabilities being incurred under section 592, Tariff Act of 1930, as 
amended (19 U.S.C. 1592).
    (d) Domestic and foreign locomotives and other railroad equipment 
defined. For the purpose of this section and Sec. 123.13, locomotives or 
other railroad equipment manufactured in, or regularly imported into, 
the United States, shall be considered ``domestic'' if not subsequently 
formally entered and cleared through foreign customs into another 
country, nor used in foreign local traffic otherwise than as an incident 
of the return of the equipment to the United States. Other locomotives 
and railroad equipment shall be considered ``foreign''.

[T.D. 70-121, 35 FR 8215, May 26, 1970, as amended by T.D. 73-73, 38 FR 
6991, Mar. 15, 1973; T.D. 79-160, 44 FR 31956, June 4, 1979; T.D. 83-
118, 48 FR 23385, May 25, 1983; T.D. 94-51, 59 FR 30294, June 13, 1994]

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