[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: 19CFR148.32]

[Page 141-142]
 
                        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. 148.32  Vehicles, aircraft, boats, teams and saddle horses taken abroad.

    (a) Admission free of duty. Automobiles and other vehicles, 
aircraft, boats, teams and saddle horses, together with their 
accessories, taken abroad for noncommercial use and returned by a 
returning resident shall be admitted free of duty upon being 
satisfactorily identified.
    (b) Identification of articles taken abroad. Upon the request of the 
owner or his agent, the port director shall cause any article described 
in paragraph (a) of this section to be examined before it is taken 
abroad, and shall issue a certificate of registration therefor on 
Customs Form 4455. On the return of the article, the certificate may be 
accepted as satisfactory identification of the described article for the 
purpose of admitting the article free of duty. In lieu of Customs Form 
4455, the following may be accepted as satisfactory identification of 
such articles taken abroad:
    (1) For an automobile, the State registration card;
    (2) For an aircraft, the certificate of registration issued by the 
Federal Aviation Administration; and
    (3) For a pleasure boat, the yacht license or motorboat 
identification certificate.
    (c) Repairs, alterations, and accessories. Repairs made abroad to 
articles described in paragraph (a) of this section, if incidental to 
use abroad, are not subject to duty. Repairs not incidental to use 
abroad, and alterations and additions made abroad, shall be assessed 
with duty upon their value at the rate at which the article itself would 
be dutiable if imported. Accessories for articles described in paragraph 
(a) of this section which are acquired abroad are

[[Page 142]]

dutiable as if separately imported. Any accessories, repairs, 
alterations, or additions, which accompany the returning resident at the 
time of his return to the United States shall be included in his baggage 
declaration.
    (d) Entry. Entry on a baggage declaration or regular entry (see 
Sec. 148.5) shall be required if:
    (1) The owner or his agent is unable to produce a proper 
registration card or certificate to cover the article;
    (2) A claim for free entry of repairs, alterations, additions, or 
accessories is to be made under the $400, $600, or $1,200 returning 
resident's exemption for articles acquired abroad; or
    (3) Duty is to be collected.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 86-118, 51 FR 
22516, June 20, 1986; T.D. 97-75, 62 FR 46441, Sept. 3, 1997]