[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: 19CFR148.31]



[Page 143]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 148_PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents

 

              Subpart D_Exemptions for Returning Residents

 

Sec.  148.31  Effects taken abroad.





    (a) Exemption. Each returning resident (including American citizens 

who are residents of American Samoa, Guam, the Commonwealth of the 

Northern Mariana Islands, or the Virgin Islands of the United States) is 

entitled to bring in free of duty and internal revenue tax under 

subheading 9804.00.45, and Chapter 98, U.S Note 3, Harmonized Tariff 

Schedule of the United States, (19 U.S.C. 1202), all personal and 

household effects taken abroad. To ensure allowance of the exemption, 

articles of foreign origin should be registered in accordance with Sec.  

148.1. Automobiles and other vehicles, aircraft, boats, teams and saddle 

horses, together with their accessories, may be brought in free of duty 

if taken abroad for noncommercial use (see Sec.  148.32).

    (b) Repair or alteration while abroad. If any such personal or 

household effect taken abroad has been advanced in value or improved in 

condition while abroad by repairs (including cleaning) not merely 

incidental to wear or use while abroad, or by alterations (including 

additions) which did not change the identity of the article, the cost or 

value of such repairs or alterations is subject to duty unless all or 

part of such cost or value is covered by an allowance of the $400, $600, 

or $1,200 exemption for articles acquired abroad (see Sec.  148.33). An 

effect taken abroad and there changed into a different article is 

dutiable at its full value when returned to the United States, unless 

covered in whole or in part by some provision for free entry.



[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-394, 43 FR 

49788, Oct. 25, 1978; T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 89-

1, 53 FR 51264, Dec. 21, 1988; T.D. 97-75, 62 FR 46441, Sept. 3, 1997]