[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: 19CFR148.52]



[Page 149]

 

                        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 F_Other Exemptions

 

Sec.  148.52  Exemption for household effects used abroad.



    (a) Exemption. Furniture, carpets, paintings, tableware, books, 

libraries, and other usual household furnishings and effects actually 

used abroad for not less than 1 year by resident or nonresidents, and 

not intended for any other person or for sale may be allowed entry free 

of duty and tax under subheading 9804.00.05, Harmonized Tariff Schedule 

of the United States (19 U.S.C. 1202). Household effects used abroad not 

less than 1 year by a family of which the importer was a resident member 

for not less than 1 year during the period of use may be allowed free 

entry whether or not the importer owned the effects at the time of such 

use. The year of use need not be continuous, nor need it immediately 

precede the time of importation.

    (b) Proof of use. In order to obtain free entry for household 

effects under this section, the use of the effects abroad for 1 year 

must be proven to the satisfaction of the port director. The port 

director, in his discretion, may require evidence of use other than the 

declaration provided for in paragraph (c) of this section.

    (c) Declaration. When household effects are claimed to be free of 

duty a declaration of the owner on Customs Form 3299 shall be required 

to support the claim for free entry. If it is impracticable to produce 

the declaration at the time of entry, the importer may give a bond on 

Customs Form 301, containing the bond conditions set forth in Sec.  

113.62 of this chapter, for the production of the owner's declaration 

within 6 months.

    (d) Arrival of effects more than 10 years after arrival of importer. 

As a general rule, household effects arriving more than 10 years after 

the last arrival of the importer from the country in which the effects 

were used shall not be admitted free of duty under this exemption unless 

the port director is satisfied from the importer's explanation that the 

effects were unavoidably detained beyond the 10-year period. However, in 

no case shall free entry be allowed under this provision when a period 

of 25 years or more has elapsed since the last arrival of the importer 

in the United States from the country in which the effects were used.



[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 84-213, 49 FR 

41186, Oct. 19, 1984; T.D. 89-1, 53 FR 51265, Dec. 21, 1988]