[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: 19CFR148.36]



[Page 145-146]

 

                        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.  148.36  Frequency of allowance of exemption for articles acquired 

abroad.



    (a) 30-day period. The $400, $600, or $1,200 exemption for articles 

acquired



[[Page 146]]



abroad shall not be granted to a returning resident who has taken 

advantage of such exemption within the 30-day period immediately 

preceding his return to the United States. The date of the returning 

resident's latest prior arrival on which he declared articles acquired 

abroad for allowance of the $400, $600, or $1,200 exemption shall be 

deemed the date he took advantage of the applicable exemption.

    (b) Computation of time. The 30-day period immediately preceding the 

resident's return shall be computed by excluding the day of arrival and 

counting backward 30 days. For example, in the case of an arrival on May 

28, the resident would not be entitled to the $400, $600, or $1,200 

exemption if he had taken advantage of such exemption on or after the 

preceding April 28.



[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]