19 C.F.R. § 148.38 Sale of articles acquired abroad.
Title 19 - Customs Duties
An article brought in under the $400, $600, or $1,200 exemption for articles acquired abroad for personal or household use and subsequently sold is not dutiable or subject to forfeiture by reason of the sale if the returning resident actually acquired and imported the article for his bona fide personal or household use and not for sale. [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
§ 148.38 Sale of articles acquired abroad.
