[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: 19CFR148.35]



[Page 145]

 

                        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.  148.35  Length of stay for exemption of articles acquired abroad.



    (a) Required for allowance of $400, $600, or $1,200 exemption. 

Except as otherwise provided in this paragraph or in paragraph (b) of 

this section, the $400, $600, or $1,200 exemption for articles acquired 

abroad shall not be allowed unless the returning resident has remained 

beyond the territorial limits of the United States for a period of not 

less than 48 hours. The $400 exemption may be allowed on articles 

acquired abroad by a returning resident arriving directly from Mexico 

without regard to the length of time the person has remained outside the 

territorial limits of the United States.

    (b) Not required for allowance of $1,200 exemption on return from 

Virgin Islands. The $1,200 exemption applicable in the case of the 

arrival of a returning resident directly or indirectly from the Virgin 

Islands of the United States may be allowed without regard to the length 

of time such person has remained outside the territorial limits of the 

United States.

    (c) Computation of time. The 48-hour period a returning resident 

must have completed abroad to be entitled to an exemption shall be 

computed exactly. For example, a resident leaving United States 

territory at 1:30 p.m. on June 1 would complete the 48-hour period at 

1:30 p.m. on June 3.



[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 46442, Sept. 3, 1997]