[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR141.2]



[Page 7-8]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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



[[Page 8]]



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 

Sec. Sec.  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.