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. § 148.46

Sale of exempted articles

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(a) Sale resulting in forfeiture. The following articles or their value (to be recovered from the importer) upon their sale, shall be subject to forfeiture in accordance with the provisions of Chapter 98, Subchapter IV, U.S. Note 1, HTSUS (19 U.S.C. 1202), unless the procedure set forth in paragraph (b) of this section is followed:

(1) Any jewelry or similar articles of personal adornment having an aggregate value of $300 or more which have been allowed an exemption under § 148.42, if sold within 3 years of the date of importation.

(2) Any conveyance or its equipment allowed an exemption under § 148.45, if sold within 1 year after the date of importation.

(b) Procedure permitting sale. Articles described in paragraph (a) of this section may be sold if, prior to the time of sale, payment is made to a port director of the duty which would have been payable at the time of entry if the article had been entered without the benefit of the applicable exemption.

(c) Permissible sales. A sale pursuant to a judicial order or in liquidation of the estate of a decedent is not a basis for any liability for duty or forfeiture.

[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, 1988–1988 · leading case: United States v. One 1984 Mercedes Benz Model No. 380se Vin Wdb1260321a011901, Mary Ann Schneider, Party-In-Interest, 836 F.2d 268 (6th Cir. 1988).
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United States v. One 1984 Mercedes Benz Model No. 380se Vin Wdb1260321a011901, Mary Ann Schneider, Party-In-Interest, 836 F.2d 268 (6th Cir. 1988). “Title 19 C.F.R. 148.46(a) says that automobiles imported under this exemption and sold in the United States are subject to forfeiture in accordance with 19 U.”
— 19 C.F.R. § 148.46(a) — 1 case
United States v. One 1984 Mercedes Benz Model No. 380se Vin Wdb1260321a011901, Mary Ann Schneider, Party-In-Interest, 836 F.2d 268 (6th Cir. 1988). “Title 19 C.F.R. 148.46(a) says that automobiles imported under this exemption and sold in the United States are subject to forfeiture in accordance with 19 U.”
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