19 CFR 148.104 – Frequency of use
(a) 30-day period. The flat rate of duty shall not apply to a person who has used the provision within the 30-day period immediately prior to his arrival in the United States. The date of the person’s last arrival on which he declared articles for which the flat rate of duty was applicable shall be considered the date that rate was last used.
Terms Used In 19 CFR 148.104
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- United States: includes all territories and possessions of the United States, except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 CFR 134.1
(b) Computation of time. The 30-day period immediately prior to the person’s arrival in the United States shall be computed by excluding the day of arrival and counting backward 30 days.
(c) Remainder not applicable to subsequent journey. A person who has received a flat rate of duty allowance of less than $1,000 in connection with his return from one journey is not entitled to apply the remainder to articles acquired abroad on a subsequent journey.