49 U.S.C. § 30143 — Motor vehicles imported by individuals employed outside the United States

(a) Definition. In this section, “assigned place of employment” means (1) the main location where an individual is permanently or indefinitely assigned to work, or (2), for a member of the uniformed services, the individual’s permanent duty station. This section does not define the term “uniformed services.”

(b) General. Section 30112(a) does not apply to a motor vehicle imported for personal use and not for resale by an individual who meets all of these conditions:

(1) As of October 31, 1988, the individual’s assigned place of employment was outside the United States, and from that date through the date the vehicle is imported into the United States, the individual has not had an assigned place of employment in the United States.

(2) The individual has not previously imported a motor vehicle into the United States under this section, under 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) The individual acquired the vehicle, or made a binding contract to acquire it, before October 31, 1988.

(4) The individual imported the vehicle into the United States not later than October 31, 1992.

(5) The individual satisfies section 108(b)(3) of the National Traffic and Motor Vehicle Safety Act of 1966 as that provision was in effect on October 30, 1988.

(c) Certification. Subsection (b) is carried out through a certification in the form that the Secretary of Transportation or the Secretary of the Treasury may prescribe.