[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: 19CFR148.52]

[Page 147]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
                       Subpart F--Other Exemptions
 
Sec. 148.52  Exemption for household effects used abroad.

    (a) Exemption. Furniture, carpets, paintings, tableware, books, 
libraries, and other usual household furnishings and effects actually 
used abroad for not less than 1 year by resident or nonresidents, and 
not intended for any other person or for sale may be allowed entry free 
of duty and tax under subheading 9804.00.05, Harmonized Tariff Schedule 
of the United States (19 U.S.C. 1202). Household effects used abroad not 
less than 1 year by a family of which the importer was a resident member 
for not less than 1 year during the period of use may be allowed free 
entry whether or not the importer owned the effects at the time of such 
use. The year of use need not be continuous, nor need it immediately 
precede the time of importation.
    (b) Proof of use. In order to obtain free entry for household 
effects under this section, the use of the effects abroad for 1 year 
must be proven to the satisfaction of the port director. The port 
director, in his discretion, may require evidence of use other than the 
declaration provided for in paragraph (c) of this section.
    (c) Declaration. When household effects are claimed to be free of 
duty a declaration of the owner on Customs Form 3299 shall be required 
to support the claim for free entry. If it is impracticable to produce 
the declaration at the time of entry, the importer may give a bond on 
Customs Form 301, containing the bond conditions set forth in 
Sec. 113.62 of this chapter, for the production of the owner's 
declaration within 6 months.
    (d) Arrival of effects more than 10 years after arrival of importer. 
As a general rule, household effects arriving more than 10 years after 
the last arrival of the importer from the country in which the effects 
were used shall not be admitted free of duty under this exemption unless 
the port director is satisfied from the importer's explanation that the 
effects were unavoidably detained beyond the 10-year period. However, in 
no case shall free entry be allowed under this provision when a period 
of 25 years or more has elapsed since the last arrival of the importer 
in the United States from the country in which the effects were used.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 84-213, 49 FR 
41186, Oct. 19, 1984; T.D. 89-1, 53 FR 51265, Dec. 21, 1988]