{"data":{"id":"us/19-cfr-122.28","jurisdiction":"us","citation":"19 CFR 122.28","heading":"Private aircraft taken abroad by U.S. residents.","body":"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 § 148.32 of this chapter. Repairs made abroad, and accessories purchased abroad shall be included in the baggage declaration as required by § 148.32(c), and may be subject to entry and payment of duty as provided in § 148.32.","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 C—Private Aircraft"],"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":"564547644867de270f13020add76dc9793086b621ccb8ff95b7ecef95a543a6a","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-122.27","next":"us/19-cfr-122.29"},"notice":"GroundRules: Original legal text. Not legal advice."}