[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR148.31]

[Page 141]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
              Subpart D--Exemptions for Returning Residents
 
Sec. 148.31  Effects taken abroad.


    (a) Exemption. Each returning resident (including American citizens 
who are residents of American Samoa, Guam, the Commonwealth of the 
Northern Mariana Islands, or the Virgin Islands of the United States) is 
entitled to bring in free of duty and internal revenue tax under 
subheading 9804.00.45, and Chapter 98, U.S Note 3, Harmonized Tariff 
Schedule of the United States, (19 U.S.C. 1202), all personal and 
household effects taken abroad. To ensure allowance of the exemption, 
articles of foreign origin should be registered in accordance with 
Sec. 148.1. Automobiles and other vehicles, aircraft, boats, teams and 
saddle horses, together with their accessories, may be brought in free 
of duty if taken abroad for noncommercial use (see Sec. 148.32).
    (b) Repair or alteration while abroad. If any such personal or 
household effect taken abroad has been advanced in value or improved in 
condition while abroad by repairs (including cleaning) not merely 
incidental to wear or use while abroad, or by alterations (including 
additions) which did not change the identity of the article, the cost or 
value of such repairs or alterations is subject to duty unless all or 
part of such cost or value is covered by an allowance of the $400, $600, 
or $1,200 exemption for articles acquired abroad (see Sec. 148.33). An 
effect taken abroad and there changed into a different article is 
dutiable at its full value when returned to the United States, unless 
covered in whole or in part by some provision for free entry.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-394, 43 FR 
49788, Oct. 25, 1978; T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 89-
1, 53 FR 51264, Dec. 21, 1988; T.D. 97-75, 62 FR 46441, Sept. 3, 1997]