[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: 19CFR148.36]

[Page 143-144]
 
                        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. 148.36  Frequency of allowance of exemption for articles acquired abroad.

    (a) 30-day period. The $400, $600, or $1,200 exemption for articles 
acquired

[[Page 144]]

abroad shall not be granted to a returning resident who has taken 
advantage of such exemption within the 30-day period immediately 
preceding his return to the United States. The date of the returning 
resident's latest prior arrival on which he declared articles acquired 
abroad for allowance of the $400, $600, or $1,200 exemption shall be 
deemed the date he took advantage of the applicable exemption.
    (b) Computation of time. The 30-day period immediately preceding the 
resident's return shall be computed by excluding the day of arrival and 
counting backward 30 days. For example, in the case of an arrival on May 
28, the resident would not be entitled to the $400, $600, or $1,200 
exemption if he had taken advantage of such exemption on or after the 
preceding April 28.

[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]