CFR > 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 (§122.131 to §122.137) > 122.131—Application.

122.131—Application.

(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(1) Duty-free and tax-free liquor and tobacco withdrawn from bond under section 309, Tariff Act of 1930, as amended (19 U.S.C. 1309 ); or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.

Code of Federal Regulations

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.