[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: 19CFR123.17]

[Page 584]
 
                        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. 123.17  Foreign repairs to domestic trucks, busses, taxicabs and their equipment.

    (a) Domestic trucks, busses, and taxicabs and their equipment 
defined. For the purpose of this section, trucks, busses, and taxicabs 
and their 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 their return to the United States.
    (b) Report of arrival and payment of duty on repairs. A report of 
the first arrival in the United States of domestic trucks, busses, and 
taxicabs and their equipment after repairs have been made in a foreign 
country, other than those required to restore such vehicle or equipment 
to the condition in which it last left the United States (``running 
repairs''), shall be made by the driver or person in charge of the 
vehicle promptly, in writing, to the Customs officer at the port of 
reentry. The report shall state the time and place of arrival and the 
nature and value of the repairs. Each such vehicle or its equipment when 
withdrawn from international traffic shall be subject to duty upon the 
value of the repairs (other than ``running repairs'') made abroad at the 
rate at which the repaired article would be dutiable if imported.