19 CFR § 122.28 - Private aircraft taken abroad by U.S. residents.

---
identifier: "/us/cfr/t19/s122.28"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 122.28 - Private aircraft taken abroad by U.S. residents."
title_number: 19
title_name: "Customs Duties"
section_number: "122.28"
section_name: "Private aircraft taken abroad by U.S. residents."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "122"
part_name: "AIR COMMERCE REGULATIONS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 19 U.S.C. 58b, 66, 1415, 1431, 1433, 1436, 1448, 1459, 1590, 1594, 1623, 1624, 1644, 1644a, 2071 note."
regulatory_source: "T.D. 88-12, 53 FR 9292, Mar. 22, 1988, unless otherwise noted."
cfr_part: "122"
---


# 122.28 Private aircraft taken abroad by U.S. residents.

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.