[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: 19CFR148.45]



[Page 148]

 

                        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 E_Exemptions for Nonresidents

 

Sec.  148.45  Vehicles and other conveyances.



    Nonresidents are entitled to entry free of duty and internal revenue 

tax under subheading 9804.00.35 and Chapter 98, U.S. Note 3, Harmonized 

Tariff Schedule of the United States (19 U.S.C. 1202), for automobiles, 

trailers, aircraft, motorcycles, bicycles, baby carriages, boats, horse-

drawn conveyances, horses, and similar means of transportation and the 

usual equipment accompanying them, if such articles are imported in 

connection with the arrival of the nonresident to be used in the United 

States only for the transportation of the nonresident, his family and 

guests, and such incidental carriage of articles as may be appropriate 

to his personal use of the conveyance.



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

51265, Dec. 21, 1988]