[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: 19CFR148.32]



[Page 143-144]

 

                        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.  148.32  Vehicles, aircraft, boats, teams and saddle horses taken 

abroad.



    (a) Admission free of duty. Automobiles and other vehicles, 

aircraft, boats, teams and saddle horses, together with their 

accessories, taken abroad for noncommercial use and returned by a 

returning resident shall be admitted free of duty upon being 

satisfactorily identified.

    (b) Identification of articles taken abroad. Upon the request of the 

owner or his agent, the port director shall cause any article described 

in paragraph (a) of this section to be examined before it is taken 

abroad, and shall issue a certificate of registration therefor on 

Customs Form 4455. On the return of the article, the certificate may be 

accepted as satisfactory identification of the described article for the 

purpose of admitting the article free of duty. In lieu of Customs Form 

4455, the following may be accepted as satisfactory identification of 

such articles taken abroad:

    (1) For an automobile, the State registration card;

    (2) For an aircraft, the certificate of registration issued by the 

Federal Aviation Administration; and

    (3) For a pleasure boat, the yacht license or motorboat 

identification certificate.

    (c) Repairs, alterations, and accessories. Repairs made abroad to 

articles described in paragraph (a) of this section, if incidental to 

use abroad, are not subject to duty. Repairs not incidental to use 

abroad, and alterations and additions made abroad, shall be assessed 

with duty upon their value at the rate at which the article itself would 

be dutiable if imported. Accessories for articles described in paragraph 

(a) of this section which are acquired abroad are



[[Page 144]]



dutiable as if separately imported. Any accessories, repairs, 

alterations, or additions, which accompany the returning resident at the 

time of his return to the United States shall be included in his baggage 

declaration.

    (d) Entry. Entry on a baggage declaration or regular entry (see 

Sec.  148.5) shall be required if:

    (1) The owner or his agent is unable to produce a proper 

registration card or certificate to cover the article;

    (2) A claim for free entry of repairs, alterations, additions, or 

accessories is to be made under the $400, $600, or $1,200 returning 

resident's exemption for articles acquired abroad; or

    (3) Duty is to be collected.



[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 86-118, 51 FR 

22516, June 20, 1986; T.D. 97-75, 62 FR 46441, Sept. 3, 1997]