[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR122.28]

[Page 548]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 122--AIR COMMERCE REGULATIONS--Table of Contents
 
                       Subpart C--Private Aircraft
 
Sec. 122.28  Private aircraft taken abroad by U.S. residents.

    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 Sec. 148.32 of this chapter. Repairs made abroad, and 
accessories purchased abroad shall be included in the baggage 
declaration as required by Sec. 148.32(c), and may be subject to entry 
and payment of duty as provided in Sec. 148.32.