[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: 19CFR122.52]

[Page 558-559]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 122--AIR COMMERCE REGULATIONS--Table of Contents
 
                 Subpart F--International Traffic Permit
 
Sec. 122.52  Aircraft of foreign origin registered in the U.S.

    (a) Application. This section applies to commercial aircraft (as 
defined in Sec. 122.1(d)) of foreign origin registered in the U.S. and 
arriving in the U.S. from a foreign area.
    (b) Aircraft entered as an imported article. If an aircraft covered 
by this section is entered as an imported article, and any applicable 
duty for the aircraft has been paid on a prior arrival, it may be 
allowed to proceed as other than an imported article. In this instance, 
the aircraft commander must file a declaration that states the:
    (1) Port where entry was made;
    (2) Date duty, if any, was paid; and
    (3) Number of the entry.
    (c) Aircraft not entered as imported article--(1) Treatment as other 
than an imported article. A commercial aircraft covered by this section 
which has not been entered as an imported article may travel from 
airport to airport in the U.S. without payment of duty. Each commercial 
aircraft shall proceed under a permit on Customs Form 7507 or 7509, as 
provided in Sec. 122.54. Treatment of the aircraft as other than an 
imported article shall continue for so long as the aircraft:

[[Page 559]]

    (i) Is used only for commercial purposes between the U.S. and 
foreign areas; and
    (ii) Will leave the U.S. for a foreign destination in commercial use 
or carrying neither passengers nor cargo.
    (2) Treatment as an imported article. Any aircraft covered by this 
section which was not entered as an imported article shall make entry if 
it:
    (i) Is withdrawn from commercial use between the U.S. and foreign 
areas; or
    (ii) Is used in the U.S. in a way not reasonably related to 
efficient commercial use of the aircraft between the U.S. and foreign 
areas.
    (3) Aircraft damage and duty payment--(i) Substantial damage to 
commercial aircraft. If an accident causes substantial damage to a 
commercial aircraft, no entry or duty payment is required for any part 
of the wreckage.
    (ii) Less than substantial damage and export. If an accident does 
not cause substantial damage to a commercial aircraft, salvageable parts 
of the wrecked aircraft may be exported. In this circumstance, the 
aircraft, as a whole or in part, is not considered to be withdrawn from 
commerical use and is not subject to entry or to duty as imported 
merchandise.
    (iii) Less than substantial damage and no export. If an accident 
does not cause substantial damage to a commercial aircraft and the 
wrecked aircraft or any salvageable part of it is not exported, then:
    (A) Entry is required to be made for the damaged aircraft or any 
salvageable part of it; and
    (B) A duty payment, if applicable, based on the condition of the 
aircraft following the accident, is required.