[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: 19CFR123.17]



[Page 659]

 

                        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.  123.17  Foreign repairs to domestic trucks, busses, taxicabs and 

their equipment.



    (a) Domestic trucks, busses, and taxicabs and their equipment 

defined. For the purpose of this section, trucks, busses, and taxicabs 

and their equipment manufactured in, or regularly imported into the 

United States, shall be considered ``domestic'' if not subsequently 

formally entered and cleared through foreign customs into another 

country, nor used in foreign local traffic otherwise than as an incident 

of their return to the United States.

    (b) Report of arrival and payment of duty on repairs. A report of 

the first arrival in the United States of domestic trucks, busses, and 

taxicabs and their equipment after repairs have been made in a foreign 

country, other than those required to restore such vehicle or equipment 

to the condition in which it last left the United States (``running 

repairs''), shall be made by the driver or person in charge of the 

vehicle promptly, in writing, to the Customs officer at the port of 

reentry. The report shall state the time and place of arrival and the 

nature and value of the repairs. Each such vehicle or its 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withdrawn from international traffic shall be subject to duty upon the 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.