[Code of Federal Regulations] [Title 19, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR123.15] [Page 658] TITLE 19--CUSTOMS DUTIES CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY PART 123_CUSTOMS RELATIONS WITH CANADA AND MEXICO--Table of Contents Subpart B_International Traffic Sec. 123.15 Vehicles of foreign origin used between communities of the United States and Canada or Mexico. Vehicles of foreign origin which are used for commercial purposes between adjoining or neighboring communities of the United States and Canada or Mexico, such as delivery, peddlers', and service trucks, or wagons, are subject to duty on first arrival, but may thereafter be admitted without formal entry or the payment of duty so long as they are continuously employed in such service.