19 C.F.R. § 148.36 Frequency of allowance of exemption for articles acquired abroad.
Title 19 - Customs Duties
(a) 30-day period. The $400, $600, or $1,200 exemption for articles acquired 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]
Title 19: Customs Duties
PART 148—PERSONAL DECLARATIONS AND EXEMPTIONS
Subpart D—Exemptions for Returning Residents
§ 148.36 Frequency of allowance of exemption for articles acquired abroad.
