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19 CFR 122.28

§ 122.28 Private aircraft taken abroad by U.S. residents.

United States · 19 CFR — Customs Duties · Status: effective

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19 CFR 122.28, § 122.28 Private aircraft taken abroad by U.S. residents, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/74059
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Full text

An aircraft belonging to a resident of the U.S. which is taken to a foreign area for non-commercial purposes and then returned to the U.S. by the resident shall be admitted under the conditions and procedures set forth in § 148.32 of this chapter. Repairs made abroad, and accessories purchased abroad shall be included in the baggage declaration as required by § 148.32(c), and may be subject to entry and payment of duty as provided in § 148.32.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.