((a)) ** .—** 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)) ** .—** 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 , 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 , under section 108(b)(3) of that Act;

((3)) who acquired, or made a binding contract to acquire, the vehicle before ;

((4)) who imported the vehicle into the United States not later than ; and

((5)) who satisfies section 108(b)(3) of that Act as in effect on .

((c)) ** .—** 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.