49 U.S.C. § 30143

(a) Definition .— In this section, “assigned place of employment” means— (1) the principal location at which an individual is permanently or indefinitely assigned to work; and (2) for a member of the uniformed services, the individual’s permanent duty station. (b) General .— Section 30112(a) of this title does not apply to a motor vehicle imported for personal use, and not for resale, by an individual— (1) whose assigned place of employment was outside the United States as of October 31, 1988 , and who has not had an assigned place of employment in the United States from that date through the date the vehicle is imported into the United States; (2) who previously had not imported a motor vehicle into the United States under this section or 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) who acquired, or made a binding contract to acquire, the vehicle before October 31, 1988 ; (4) who imported the vehicle into the United States not later than October 31, 1992 ; and (5) who satisfies section 108(b)(3) of that Act as in effect on October 30, 1988 . (c) Certification .— Subsection (b) of this section is carried out by certification in the form the Secretary of Transportation or the Secretary of the Treasury may prescribe.