Section 30112(a) of this title does not apply to a motor vehicle or motor vehicle equipment if the vehicle or equipment—
requires further manufacturing to perform its intended function as decided under regulations prescribed by the Secretary of Transportation; and
is accompanied at the time of importation by a written statement issued by the manufacturer indicating the applicable motor vehicle safety standard prescribed under this chapter with which it does not comply.
(Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 964.)