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Code · CFR · Title 19 — Customs Duties · Part 122 — Air Commerce Regulations · § 122.28

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

78 words·~1 min read·/us/cfr/t19/s§ 122.28·

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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.
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