19 CFR §148.38
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
An article brought in under the $800 or $1,600 exemption for articles acquired abroad for personal or household use and subsequently sold is not dutiable or subject to forfeiture by reason of the sale if the returning resident actually acquired and imported the article for his bona fide personal or household use and not for sale.