19 CFR 122.131
§ 122.131 Application.
United States · 19 CFR — Customs Duties · Status: effective
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- Citation
- 19 CFR 122.131, § 122.131 Application, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/74142
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Full text
(a) Liquor and tobacco. Subpart M applies to:
(1) Duty-free and tax-free liquor and tobacco; and
(2) Duty-paid and tax-paid liquor and tobacco which has been placed in the same liquor kit as duty-free and tax-free liquor and tobacco.
(b) Aircraft. Subpart M applies to all commercial aircraft on domestic or foreign flights operating into, from and between U.S. airports, which are carrying:
(1) Duty-free and tax-free liquor and tobacco withdrawn from bond under section 309, Tariff Act of 1930, as amended (19 U.S.C. 1309); or
(2) Other liquor or tobacco on which duty or taxes have not been paid.
This includes any aircraft carrying duty-free and tax-free liquor under 19 U.S.C. 1309, or other Federal law, although the aircraft is not required to enter, clear or report arrival.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.