An article brought in under the $800 or $1,600 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; CBP Dec. 09-37, 74 FR 48855, Sept. 25, 2009]
authority: 19 U.S.C. 66,
1496,
1498,
1624. The provisions of this part, except for subpart C, are also issued under
19 U.S.C. 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States)
source: T.D. 73-27, 38 FR 2449, Jan. 26, 1973, unless otherwise noted.
cite as: 19 CFR 148.38