§30143 — Title 49 Transportation | U.S. Code

Summary

People who were assigned to work outside the United States on October 31, 1988 can be exempt from section 30112(a) when they bring in a car for personal use if five things are true: their job stayed outside the U.S. until the car was imported; they hadn’t used this import benefit before; they acquired (or contracted to acquire) the car before October 31, 1988; they imported it by October 31, 1992; and they met section 108(b)(3) as of October 30, 1988. "Assigned place of employment" means the main work location, or for service members the permanent duty station. The exemption must be certified on a form provided by the Secretary of Transportation or the Secretary of the Treasury.

Title 49, §30143

Transportation — Source: USLM XML via OLRC

(a)In this section, “assigned place of employment” means—

(1)the principal location at which an individual is permanently or indefinitely assigned to work; and

(2)for a member of the uniformed services, the individual’s permanent duty station.

(b)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;

(2)who previously had not imported a motor vehicle into the United States under this section or section 108(g) of the National Traffic and Motor Vehicle Safety Act of 1966 or, before October 31, 1988, under section 108(b)(3) of that Act;

(3)who acquired, or made a binding contract to acquire, the vehicle before October 31, 1988;

(4)who imported the vehicle into the United States not later than October 31, 1992; and

(5)who satisfies section 108(b)(3) of that Act as in effect on October 30, 1988.

(c)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.

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 30143(a)15:1397(g) (3d, last sentences).Sept. 9, 1966, Pub. L. 89–563, 80 Stat. 718, § 108(g); added Oct. 31, 1988, Pub. L. 100–562, § 2(b), 102 Stat. 2823. 30143(b), (c)15:1397(g) (1st, 2d sentences). In subsection (b), before clause (1), the words “(including a member of the uniformed services)” are omitted as unnecessary because of the restatement. In clause (1), the words “from that date through the date the vehicle is imported into the United States” are substituted for “that date and the date of entry of such motor vehicle” for clarity and consistency in this chapter. In clause (2), the words “under this section or section 108(g) of the National Traffic and Motor Vehicle Safety Act of 1966” are substituted for “this subsection” to preserve the exemption for motor vehicles imported under the source provisions between October 30, 1988, and the

Effective Date

of this restatement. In clause (4), the word “imports” is substituted for “enters” for clarity and consistency in this chapter. In clause (5) the word “satisfies” is substituted for “meets the terms, conditions, and other requirements . . . under” to eliminate unnecessary words.

Editorial Notes

References in Text

Subsections (b)(3) and (g) of section 108 of the National Traffic and Motor Vehicle Safety Act of 1966, referred to in subsec. (b)(2), (5), are subsecs. (b)(3) and (g) of section 108 of Pub. L. 89–563, which were classified to subsecs. (b)(3) and (g), respectively, of section 1397 of Title 15, Commerce and Trade, were repealed and reenacted in section 30112(b)(1)–(3) and 30143, respectively, of this title by Pub. L. 103–272, §§ 1(e), 7(b), July 5, 1994, 108 Stat. 945, 963, 1379.

§30143 Motor vehicles imported by individuals employed outside the United States