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To claim the returning resident exemption for articles acquired abroad, the resident must generally have remained abroad at least:

  1. 72 hours
  2. 7 days
  3. 48 hours
  4. 24 hours
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C. 48 hours

The exemption generally requires at least 48 hours abroad, with exceptions for direct arrivals from Mexico and the U.S. Virgin Islands.

Source: 19 CFR 148.35

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