{"data":{"id":"us/19-cfr-122.131","jurisdiction":"us","citation":"19 CFR 122.131","heading":"Application.","body":"(a) Liquor and tobacco. Subpart M applies to:\n(1) Duty-free and tax-free liquor and tobacco; and\n(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.\n(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operating into, from and between U.S. airports, which are carrying:\n(1) Duty-free and tax-free liquor and tobacco withdrawn from bond under section 309, Tariff Act of 1930, as amended (19 U.S.C. 1309); or\n(2) Other liquor or tobacco on which duty or taxes have not been paid.\nThis 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.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 122—AIR COMMERCE REGULATIONS","Subpart M—Aircraft Liquor Kits"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"b984080daeb535be3c32ea3efe4b8d457783c74e442bdbcb43f07eda1b839dfe","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-122.120","next":"us/19-cfr-122.132"},"notice":"GroundRules: Original legal text. Not legal advice."}