[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: 19CFR148.35]

[Page 143]
 
                        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. 148.35  Length of stay for exemption of articles acquired abroad.

    (a) Required for allowance of $400, $600, or $1,200 exemption. 
Except as otherwise provided in this paragraph or in paragraph (b) of 
this section, the $400, $600, or $1,200 exemption for articles acquired 
abroad shall not be allowed unless the returning resident has remained 
beyond the territorial limits of the United States for a period of not 
less than 48 hours. The $400 exemption may be allowed on articles 
acquired abroad by a returning resident arriving directly from Mexico 
without regard to the length of time the person has remained outside the 
territorial limits of the United States.
    (b) Not required for allowance of $1,200 exemption on return from 
Virgin Islands. The $1,200 exemption applicable in the case of the 
arrival of a returning resident directly or indirectly from the Virgin 
Islands of the United States may be allowed without regard to the length 
of time such person has remained outside the territorial limits of the 
United States.
    (c) Computation of time. The 48-hour period a returning resident 
must have completed abroad to be entitled to an exemption shall be 
computed exactly. For example, a resident leaving United States 
territory at 1:30 p.m. on June 1 would complete the 48-hour period at 
1:30 p.m. on June 3.

[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 46442, Sept. 3, 1997]