Dutiable merchandise imported and afterwards exported is subject to duty on every subsequent importation into the Customs territory of the United States, even though duty may have been paid on the first importation. Which one of the following is NOT an exception to this statement?
A) Personal and household effects taken abroad by a resident of the United States and brought back on his return to this country.
B) Domestic animals taken abroad for temporary pasturage purposes and returned after 1 year.
C) Automobiles and other vehicles taken abroad for noncommercial use and returned.
D) Articles exported under lease to a foreign manufacturer and returned.
E) Professional books, implements, instruments, and tools of trade, occupation, or employment taken abroad by an individual and brought back on his return to the country.
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The Answer is: B
Citation: 19 CFR 141.2
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