[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: 19CFR148.39]



[Page 146-147]

 

                        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.  148.39  Rented automobiles.



    (a) Importation for temporary period. An automobile rented by a 

resident of the United States while abroad may be brought into the 

United States by or on behalf of such resident for a temporary period 

not to exceed 30 days under subheading 9804.00.60, Harmonized Tariff 

Schedule of the United States (HTSUS) (19 U.S.C. 1202), without payment 

of duty. The automobile shall be used for the transportation of



[[Page 147]]



the resident and that of his family and guests, and for such incidental 

carriage of articles as may be appropriate to his personal use of the 

automobile. No entry or security for exportation shall be required.

    (b) Unauthorized use or failure to export. If any automobile 

exempted from duty under subheading 9804.00.60, HTSUS (19 U.S.C. 1202), 

is used otherwise than for the purpose expressed or is not returned 

abroad within 30 days, without prior payment to a port director of the 

duty which would have been payable at the time of entry if entered 

without benefit of the exemption, the automobile or its value (to be 

recovered from the importer) shall be subject to forfeiture.



[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 

51264, Dec. 21, 1988]