§ 30143 — Motor Vehicles Imported By Individuals Employed Outside The United States

(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.