19 C.F.R. § 148.32 Vehicles, aircraft, boats, teams and saddle horses taken abroad.
Title 19 - Customs Duties
(a) Admission free of duty. Automobiles and other vehicles, aircraft, boats, teams and saddle horses, together with their accessories, taken abroad for noncommercial use and returned by a returning resident shall be admitted free of duty upon being satisfactorily identified. (b) Identification of articles taken abroad. Upon the request of the owner or his agent, the port director shall cause any article described in paragraph (a) of this section to be examined before it is taken abroad, and shall issue a certificate of registration therefor on Customs Form 4455. On the return of the article, the certificate may be accepted as satisfactory identification of the described article for the purpose of admitting the article free of duty. In lieu of Customs Form 4455, the following may be accepted as satisfactory identification of such articles taken abroad: (1) For an automobile, the State registration card; (2) For an aircraft, the certificate of registration issued by the Federal Aviation Administration; and (3) For a pleasure boat, the yacht license or motorboat identification certificate. (c) Repairs, alterations, and accessories. Repairs made abroad to articles described in paragraph (a) of this section, if incidental to use abroad, are not subject to duty. Repairs not incidental to use abroad, and alterations and additions made abroad, shall be assessed with duty upon their value at the rate at which the article itself would be dutiable if imported. Accessories for articles described in paragraph (a) of this section which are acquired abroad are dutiable as if separately imported. Any accessories, repairs, alterations, or additions, which accompany the returning resident at the time of his return to the United States shall be included in his baggage declaration. (d) Entry. Entry on a baggage declaration or regular entry (see §148.5) shall be required if: (1) The owner or his agent is unable to produce a proper registration card or certificate to cover the article; (2) A claim for free entry of repairs, alterations, additions, or accessories is to be made under the $400, $600, or $1,200 returning resident's exemption for articles acquired abroad; or (3) Duty is to be collected. [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 46441, Sept. 3, 1997]
Title 19: Customs Duties
PART 148—PERSONAL DECLARATIONS AND EXEMPTIONS
Subpart D—Exemptions for Returning Residents
§ 148.32 Vehicles, aircraft, boats, teams and saddle horses taken abroad.
