C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 148—PERSONAL DECLARATIONS AND EXEMPTIONS › Subpart E—Exemptions for Nonresidents

19 C.F.R. § 148.45

Vehicles and other conveyances

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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]
Notes of Decisions
Cited in 1 case, 1985–1985 · leading case: United States v. Knut Steinfels, 753 F.2d 373 (5th Cir. 1985).
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United States v. Knut Steinfels, 753 F.2d 373 (5th Cir. 1985). “See 19 C.F.R. § 148.45 (1984). 8 . Due to Steinfels’ difficulty with writing in English, Fagerstrom actually wrote out the affidavit in longhand.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.