T. Ds. 40471, 32799,33806, 34018, 37930, 37931, 38857, 39152.

(c) If any internal-revenue tax was remitted or refunded, or any drawback of duties was paid on exportation of such articles, a duty equal thereto must be collected. Articles manufactured in a bonded manufacturing warehouse will be subject to duty as foreign merchandise on reimportation.

AUTOMOBILES AND OTHER VEHICLES

Art. 465. Automobiles and other vehicles, boats, teams, and saddle horses taken abroad.-(a) Automobiles, aircraft, and other vehicles, boats, teams, and saddle horses, of domestic origin, or of foreign origin if duty-paid, together with their accessories, taken abroad by the owner or his agent for noncommercial use and returned for the account of such owner, may be admitted without the payment of duty, except as provided in paragraph (6), upon being satisfactorily identified.

(b) Repairs made abroad to such articles, if incidental to use abroad, are not subject to duty, but repairs not incidental to use abroad, and alterations and additions made abroad, are dutiable upon their value at the rate at which the article itself would be dutiable if imported. Accessories acquired abroad are dutiable separately.

(c) The collector of customs shall, upon the request of the owner or his agent, cause any of such articles to be examined before it is taken abroad and issue a certificate of registration therefor on customs Form 4455. On the return of the article, such certificate may be accepted as satisfactory identification for the purpose of admitting the article free of duty, whether the article is covered by a baggage declaration or by a regular entry, provided the article agrees with the description contained in the certificate. In the case of an automobile, the State registration card, or, in the case of an aircraft, the certificate of registration issued by the Department of Commerce, or, in the case of a pleasure boat, the yacht license or motor boat identification certificate, may be accepted under the same conditions as, and in lieu of, customs Form 4455, and be given the same force and effect.

(d) Unless previously entered, the article, together with a list of repairs, alterations, additions, and accessories, if any, and the cost of each, should be included in the baggage declaration of the owner or his agent on his return, whether or not the article accompanies him. If not so declared, a regular entry shall be required. Regular entry

shall also be required if the owner or his agent is unable to produce a proper registration card or certificate covering the article, whether or not the article is covered by a baggage declaration.

(e) Trucks, busses, and taxicabs, whether of foreign or domestic origin, owned by residents of the United States, taking out merchandise or passengers for hire, or leaving empty for the purpose of bringing back merchandise or passengers for hire, may be admitted free of duty without entry on their return to the United States, upon their identity being established by State registration cards. However, such vehicles taken abroad for commercial use between points in a foreign country, are considered exported and must be regularly entered on

return.

Art. 466. Vehicles and boats brought in for a temporary stay. (a) Automobiles, teams, and other vehicles, including aircraft, pleasure boats, and similar vehicles and craft, whether of foreign or domestic origin, owned by nonresidents and brought into the United States by the owners thereof for their personal use for touring purposes only, may be admitted free of duty, whether driven into the United States or arriving by vessel or rail, or other carrier, subject to the following conditions:

(b) If the collector is satisfied of the owner's identity T. D. 40471. and good faith, he may pass the article for a stay of not to exceed 90 days, without entry or bond, but in lieu thereof shall issue to the owner a certificate on customs Form 4447, which certificate shall be delivered to the customs officer at the port of exit at the time of departure, who shall forward it to the port where issued; provided that touring permits shall be issued to aircraft only when registered in a country with which the United States has a reciprocal agreement in regard to aircraft and piloting privileges, or when the person in charge produces proper evidence of permission from the Department of Commerce to operate in the United States. At present the United States has such reciprocal agreements with the Dominion of Canada, Italy, and the Republic of Colombia. Additions to the list of such countries will be published from time to time in the Treasury Decisions.

(c) An effort should be made at the time of arrival to determine the length of time the article will remain in the United States and, if such time is likely to exceed 90 days, entry and bond shall be taken as provided in article 428.

(d) When any such article is admitted without entry or bond for a stay of not to exceed 90 days and the owner thereof desires to prolong the stay beyond 90 days, entry and bond for exportation within six months, as provided in article 428, may be accepted at the port nearest to the place at which the article may then be, the six months' period to run from the date of original arrival in the United States and the article to be appraised according to its value at the time of such arrival.

(e) In the case of a foreign-owned automobile, the registration card therefor, if any, may, if the owner so desires, be taken up in lieu of the issuance of customs Form 4447, provided the collector is satisfied that the automobile will leave the United States via the same route within 90 days.

Collectors of customs may issue to reputable persons residing in foreign territory adjacent to the port of entry annual identification cards on customs Form 4447, for automobiles owned by such persons and used by them in making frequent trips across the border. An automobile covered by such identification card, when brought in by the owner, may be passed upon exhibition of the card without further formality.

(g) Foreign-owned trucks, busses, and taxicabs arriving with merchandise or passengers destined to points in the United States, or arriving empty or loaded for the purpose of taking out merchandise or passengers, are not subject to duty. Such vehicles may be admitted in the same manner and under the same conditions as automobiles arriving for touring purposes, except that in the case of trucks or busses operating on regular schedules which require them to leave the United States via the same route within 24 hours after arrival, the registration card need not be surrendered.

(h) The treatment of foreign-owned aircraft arriving in the United States carrying merchandise or passengers for hire shall be governed by the provisions of articles 242 to 254 of these regulations.

(i) Any foreign-owned vehicle, including aircraft, entering the United States for the purpose of carrying merchandise or passengers for hire between points in the United States, or other commercial use, is dutiable, and a regular entry therefor must be made. If any vehicle or boat which shall have entered the United States for a temporary stay under the foregoing regulations shall

engage in carrying passengers for hire, or merchandise, between points in the United States, the same shall be treated as having been unlawfully imported.

THEATRICAL EFFECTS, MOVING-PICTURE FILMS, AND T. Ds. 28471, COMMERCIAL TRAVELERS' SAMPLES

Art. 467. Procedure.-(a) Theatrical scenery, properties, and effects, moving-picture films, and commercial travelers' samples, of domestic or foreign origin, taken abroad may be returned without formal entry, provided that prior to exportation of such articles application, on customs Form 4455, together with the affidavit and descriptive list thereof, was filed with the collector at the port of exportation and the merchandise identified as set forth in article 403, governing the exportation of articles sent abroad for repairs.

(b) Such application, affidavit, and descriptive list may be presented to the customs officer stationed on a train running between a port in the United States and foreign contiguous territory.

(c) The duplicate copy of the application, affidavit, and descriptive list may be presented to the customs officer stationed in a foreign country when the articles are ready for shipment to the United States.

(d) Customs officers will make careful examination and comparison of the articles with the descriptive list upon return of such articles to this country.

29960, 30524, 31602.

(e) When such examination and comparison is made by T. D. 37002. customs officers stationed in foreign contiguous territory, the packages shall be corded and sealed and forwarded in cars sealed by customs officers, and manifested in the same manner as personal baggage.

In the case of commercial travelers' samples taken abroad for temporary use, collectors may, in their discretion, waive examination at the time of departure or exportation.

(g) When commercial travelers' samples consisting of raw cotton are taken to and returned from Canada, the application on customs Form 4455, together with the affidavit and descriptive list, may be executed in triplicate, two copies thereof to be returned to the traveler for surrender to the customs officer on the return of the samples from Canada. One of such copies shall be forwarded by the customs officer to whom surrendered to the representative of the Plant Quarantine and Control Administration

T. Ds. 28645, 31136, 31537, 34421.

of the Department of Agriculture at the port through which the samples are returned, or to the Department of Agriculture in Washington if there is no representative of the administration at the port of return. When this procedure is followed no permit or notice of arrival will be required for cotton samples taken to and returned from Canada. The provisions of this paragraph do not cover commercial travelers' samples of raw cotton taken to and returned from foreign countries other than Canada.

Art. 468. Samples to Great Britain and Ireland under reciprocal agreement.-Descriptive lists of samples taken to Great Britain and Ireland by commercial travelers of the United States under the reciprocal agreement of November 19, 1907, will be required in triplicate, verified by the affidavit of the commercial traveler before a customs officer, showing that the samples are for use as models or patterns for the purpose of obtaining orders, and not for sale, and that the lists contain a full description of the articles. One copy will be retained, and the others delivered to the commercial traveler-one for the identification of the samples on their return to the United States and one for the use of the foreign customs authorities, which latter must have been attested by a consular officer of the country concerned in the United States.

ANIMALS AND BIRDS

Art. 469. Purebred animals-Citizenship of importerUse. (a) Tariff act of 1930, paragraph 1606 (a) and (b) (free list):

(a) Any animal imported by a citizen of the United States specially for breeding purposes, shall be admitted free, whether intended to be used by the importer himself or for sale for such purposes, except black or silver foxes: Provided, That no such animal shall be admitted free unless pure bred of a recognized breed and duly registered in a book of record recognized by the Secretary of Agriculture for that breed: Provided further, That the certificate of such record and pedigree of such animal shall be produced and submitted to the Department of Agriculture, duly authenticated by the proper custodian of such book of record, together with an affidavit of the owner, agent, or importer that the animal imported is the identical animal described in said certificate of record and pedigree. The Secretary of Agriculture may prescribe such regulations as may be required for determining the purity of breeding and the identity of such animal: And provided further, That the collectors of customs shall require a certificate from the Department of Agriculture stating that such animal is pure bred of a recognized breed and duly registered in a book of record recognized by the Secretary of Agriculture for that breed.

(b) The Secretary of the Treasury may prescribe such additional regulations as may be required for the strict enforcement of this provision.