§ 122.131. Application.
129 words·~1 min read·
/us/cfr/t19/s§ 122.131·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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(1)Duty-free and tax-free liquor and tobacco withdrawn from bond under section 309, Tariff Act of 1930, as amended (19 U.S.C. 1309); or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.
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