[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR123.13]

[Page 600]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 123--CUSTOMS RELATIONS WITH CANADA AND MEXICO--Table of Contents
 
                    Subpart B--International Traffic
 
Sec. 123.13  Foreign repairs to domestic locomotives and other domestic railroad equipment.

    A report of the first arrival in the United States of a domestic 
locomotive or other railroad equipment after repairs have been made in a 
foreign country other than those required to restore it to the condition 
in which it last left the United States (``running repairs''), shall be 
made promptly, in writing, to the Customs officer at the port of re-
entry. The report shall state the time and place of arrival, and the 
nature and value of the repairs. Each such locomotive or other piece of 
railroad equipment when withdrawn from international traffic shall be 
subject to duty upon the value of the repairs (other than ``running 
repairs''), made abroad at the rate at which the repaired article would 
be dutiable if imported. For the appropriate determination as to whether 
the locomotive or other railroad equipment should be considered 
``domestic'' or ``foreign'', see Sec. 123.12(d).

[T.D. 73-73, 38 FR 6991, Mar. 15, 1973]