[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR141.2]

[Page 7-8]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 141--ENTRY OF MERCHANDISE--Table of Contents
 
  Subpart A--Liability for Duties and Requirement To Enter Merchandise
 
Sec. 141.2  Liability for duties on reimportation.

    Dutiable merchandise imported and afterwards exported, even though 
duty thereon may have been paid on the

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first importation, is liable to duty on every subsequent importation 
into the Customs territory of the United States, but this does not apply 
to the following:
    (a) Personal and household effects taken abroad by a resident of the 
United States and brought back on his return to this country (see 
Sec. 148.31 of this chapter);
    (b) Professional books, implements, instruments, and tools of trade, 
occupation, or employment taken abroad by an individual and brought back 
on his return to this country (see Sec. 148.53 of this chapter);
    (c) Automobiles and other vehicles taken abroad for noncommercial 
use (see Sec. 148.32 of this chapter);
    (d) Metal boxes, casks, barrels, carboys, bags, quicksilver flasks 
or bottles, metal drums, or other substantial outer containers exported 
from the United States empty and returned as usual containers or 
coverings of merchandise, or exported filled with products of the United 
States and returned empty or as the usual containers or coverings of 
merchandise (see Sec. 10.7(b), (c), (d), and (e) of this chapter);
    (e) Articles exported from the United States for repairs or 
alterations, which may be returned upon the payment of duty on the value 
of repairs or alterations at the rate or rates which would otherwise 
apply to the articles in their repaired or altered conditions (see 
Sec. 10.8 of this chapter);
    (f) Articles exported for exhibition under certain conditions (see 
Secs. 10.66 and 10.67 of this chapter);
    (g) Domestic animals taken abroad for temporary pasturage purposes 
and returned within 8 months (see Sec. 10.74 of this chapter);
    (h) Articles exported under lease to a foreign manufacturer (see 
Sec. 10.108 of this chapter); or
    (i) Any other reimported articles for which free entry is 
specifically provided.