§ 30143. Motor vehicles imported by individuals employed outside the United States
(a)
Definition.—
In this section, “assigned place of employment” means—
(b)
General.—
Section
30112
(a) of this title does not apply to a motor vehicle imported for personal use, and not for resale, by an individual—
(1)
whose assigned place of employment was outside the United States as of October 31, 1988, and who has not had an assigned place of employment in the United States from that date through the date the vehicle is imported into the United States;
(c)
Certification.—
Subsection (b) of this section is carried out by certification in the form the Secretary of Transportation or the Secretary of the Treasury may prescribe.