[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR122.52]



[Page 612-613]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; 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



[[Page 613]]



imported article shall continue for so long as the aircraft:

    (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    (i) Is withdrawn from commercial use between the U.S. and foreign 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.