148.32—Vehicles, aircraft, boats, teams and saddle horses taken abroad.
(a) Admission free of duty.
Automobiles and other vehicles, aircraft, boats, teams and saddle horses, together with their accessories, taken abroad for noncommercial use and returned by a returning resident will be admitted free of duty upon being satisfactorily identified.
(b) Identification of articles taken abroad.
Upon the request of the owner or his agent, the port director will cause any article described in paragraph (a) of this section to be examined before it is taken abroad, and will issue a certificate of registration therefor on CBP Form 4455. On the return of the article, the certificate may be accepted as satisfactory identification of the described article for the purpose of admitting the article free of duty. In lieu of CBP Form 4455, the following may be accepted as satisfactory identification of such articles taken abroad:
(2)
For an aircraft, the certificate of registration issued by the Federal Aviation Administration; and
(c) Repairs, alterations, and accessories.
Repairs made abroad to articles described in paragraph (a) of this section, if incidental to use abroad, are not subject to duty. Repairs not incidental to use abroad, and alterations and additions made abroad, will be assessed with duty upon their value at the rate at which the article itself would be dutiable if imported. Accessories for articles described in paragraph (a) of this section which are acquired abroad are dutiable as if separately imported. Any accessories, repairs, alterations, or additions, which accompany the returning resident at the time of his return to the United States must be included in his baggage declaration.
(1)
The owner or his agent is unable to produce a proper registration card or certificate to cover the article;
(2)
A claim for free entry of repairs, alterations, additions, or accessories is to be made under the $800 or $1,600 returning resident's exemption for articles acquired abroad; or