19 CFR § 123.15 - Vehicles of foreign origin used between communities of the United States and Canada or Mexico.

---
identifier: "/us/cfr/t19/s123.15"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 123.15 - Vehicles of foreign origin used between communities of the United States and Canada or Mexico."
title_number: 19
title_name: "Customs Duties"
section_number: "123.15"
section_name: "Vehicles of foreign origin used between communities of the United States and Canada or Mexico."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "123"
part_name: "CBP RELATIONS WITH CANADA AND MEXICO"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States (HTSUS)), 1415, 1431, 1433, 1436, 1448, 1624, 2071 note."
regulatory_source: "T.D. 70-121, 35 FR 8215, May 26, 1970, unless otherwise noted."
cfr_part: "123"
---


# 123.15 Vehicles of foreign origin used between communities of the United States and Canada or Mexico.

Vehicles of foreign origin which are used for commercial purposes between adjoining or neighboring communities of the United States and Canada or Mexico, such as delivery, peddlers', and service trucks, or wagons, are subject to duty on first arrival, but may thereafter be admitted without formal entry or the payment of duty so long as they are continuously employed in such service.