[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: 19CFR148.39]

[Page 146-147]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
              Subpart D--Exemptions for Returning Residents
 
Sec. 148.39  Rented automobiles.

    (a) Importation for temporary period. An automobile rented by a 
resident of the United States while abroad may be brought into the 
United States by or on behalf of such resident for a temporary period 
not to exceed 30 days under subheading 9804.00.60, Harmonized Tariff 
Schedule of the United States (HTSUS) (19 U.S.C. 1202), without payment 
of duty. The automobile shall be used for the transportation of

[[Page 147]]

the resident and that of his family and guests, and for such incidental 
carriage of articles as may be appropriate to his personal use of the 
automobile. No entry or security for exportation shall be required.
    (b) Unauthorized use or failure to export. If any automobile 
exempted from duty under subheading 9804.00.60, HTSUS (19 U.S.C. 1202), 
is used otherwise than for the purpose expressed or is not returned 
abroad within 30 days, without prior payment to a port director of the 
duty which would have been payable at the time of entry if entered 
without benefit of the exemption, the automobile or its value (to be 
recovered from the importer) shall be subject to forfeiture.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 
51264, Dec. 21, 1988]