Code of Federal Regulations · Section
§ 122.131 — Application
19 C.F.R. § 122.131
(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(1) Duty-free and tax-free liquor and tobacco withdrawn from bond under section 309, Tariff Act of 1930, as amended (19 U.S.C. 1309); or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.
Authorizing Statute
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Supplies for certain vessels and aircraft19 U.S.C. § 1309
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Clearance of vessels46 U.S.C. § 60105
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Lists of alien and citizen passengers arriving and departing8 U.S.C. § 1221
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Transportation Security Administration49 U.S.C. § 114
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Manifests19 U.S.C. § 1431
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Departmental regulations5 U.S.C. § 301
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Screening passengers and property49 U.S.C. § 44901
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Passenger manifests49 U.S.C. § 44909
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Definitions8 U.S.C. § 1101