§122.28. Private aircraft taken abroad by U.S. residents.
19 C.F.R. § 122.28
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.
Notes, amendments, and revision history
Authority
Authority: 5 U.S.C. 301; 19 U.S.C. 58b, 66, 1415, 1431, 1433, 1436, 1448, 1459, 1590, 1594, 1623, 1624, 1644, 1644a, 2071 note. Section 122.22 is also issued under 46 U.S.C. 60105. Section 122.48b also issued under 49 U.S.C. 44901 note. Section 122.49a also issued under 8 U.S.C. 1101, 1221, 19 U.S.C. 1431, 49 U.S.C. 44909. Section 122.49b also issued under 8 U.S.C. 1221, 19 U.S.C. 1431, 49 U.S.C. 114, 44909. Section 122.49c also issued under 8 U.S.C. 1221, 19 U.S.C. 1431, 49 U.S.C. 114, 44909. Section 122.49d also issued under 49 U.S.C. 44909(c)(3). Section 122.75a also issued under 8 U.S.C. 1221, 19 U.S.C. 1431. Section 122.75b also issued under 8 U.S.C. 1221, 19 U.S.C. 1431, 49 U.S.C. 114.
Source
Source: T.D. 88-12, 53 FR 9292, Mar. 22, 1988, unless otherwise noted.