SUBCHAPTER IV
PERSONAL EXEMPTIONS EXTENDED TO RESIDENTS
AND NONRESIDENTS
XXII
98-IV-1
U.S. Notes
1. If:
(a) Any jewelry or similar articles of personal adornment having an aggregate value of $300 or more which have been exempted from duty under subheading 9804.00.20 is sold within 3 years after the date of importation; or
(b) Any article which has been exempted from duty under subheading 9804.00.35 is sold within 1 year after the date of importation; or
(c) Any automobile exempted from duty under subheading 9804.00.60 is used otherwise than for the purpose therein expressed or is not returned abroad within the time and manner prescribed by the Secretary of the Treasury,
without prior payment to the United States of the duty which would have been payable at the time of entry if the article had been entered without the benefit of any of these subheadings, such article, or its value (to be recovered from the importer), shall be subject to forfeiture. An article sold pursuant to a judicial order or in liquidation of the estate of a decedent shall not be subject to the provisions of this note.
2. In the case of persons arriving from a contiguous country which maintains a free zone or free port, if the Secretary of the Treasury deems it necessary in the public interest and to facilitate enforcement of the requirement that the exemption in subheading 9804.00.70 shall apply only to articles acquired as an incident of the foreign journey, he shall prescribe by regulation or instruction, the application of which may be restricted to one or more ports of entry, that such exemption shall be allowed only to residents who have remained beyond the territorial limits of the United States for not less than a specified period, not to exceed 24 hours, and, after the expiration of 90 days after the date of such regulation or instruction, allowance of the said exemption shall be subject to the limitations so prescribed.
3. A person arriving in the United States: 
(a) On duty as an employee of a vessel, vehicle or aircraft, engaged in international traffic, or
(b) From a trip during which he was so employed,
shall not be entitled to the exemptions provided for in this subchapter (other than those in heading 9804.00.80), unless he is permanently leaving such employment without the intention of resuming it on the same or another carrier. 
4.  As used in subheading 9804.00.72, the term "beneficiary country" means a country listed in general notes 7(a) or 11(a).

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