Supporting Law/Regulation

Section
[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR122.144]
[Page 623-624]
TITLE 19--CUSTOMS DUTIES
CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF
HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
PART 122_AIR COMMERCE REGULATIONS--Table of Contents
Subpart N_Flights to and From the U.S. Virgin Islands
Sec. 122.144

Flights from the U.S. Virgin Islands to the U.S.

(a) Aircraft not inspected. This paragraph applies to aircraft
departing from the U.S. Virgin Islands and arriving in the U.S., without
having been inspected prior to departure.
(1) On departure. Aircraft leaving the U.S. Virgin Islands for the
U.S. are governed by the provisions of this part that apply to aircraft
leaving the U.S. for a foreign area.
(2) On arrival. Aircraft departing from the U.S. Virgin Islands and
arriving in the U.S. are governed by the provisions of this part that
apply to aircraft arriving in the U.S. from a foreign area.
(b) Supervision. When aircraft are inspected by Customs in the U.S.
Virgin Islands, the port director may order any supervision found
necessary to protect the revenue and enforce the laws administered by
Customs. This includes the collection of duty and taxes on articles
bought in the U.S. Virgin Islands.
(c) Procedure. When an aircraft that was inspected in the U.S.
Virgin Islands arrives in the U.S. from the U.S. Virgin Islands, the
aircraft commander must be able to give evidence of the inspection to
Customs on request. Evidence of the inspection shall be given in the
following manner:
(1) A certificate on Customs Form 7507 shall be presented for
aircraft registered in the U.S.:
(i) Of domestic origin; or
[[Page 624]]
(ii) Of foreign origin, if duty has been paid and the aircraft is
proceeding carrying neither passengers nor cargo, or with cargo and/or
passengers solely from the U.S. Virgin Islands.
Two copies of the certificate shall be given to the inspecting Customs
officers in the U.S. Virgin Islands by the aircraft commander. The
certificate shall be marked with the port and date of inspection, and
must be signed by the inspecting officer. The original of the
certificate must be returned to the aircraft commander, who must keep
the certificate for a reasonable time after the end of the flight to the
U.S. If requested, the certificate shall be presented to Customs. The

certificate may be destroyed or disposed of after a reasonable time at
the discretion of the aircraft commander or agent.
(2) A permit to proceed on Customs Form 7507 shall be presented for
aircraft registered in the U.S. which are:
(i) Of foreign origin;
(ii) Not duty paid; and
(iii) Proceeding carrying neither passengers nor cargo.
The permit to proceed, as required by subpart F of this part, shall be
marked with the port and date of inspection, and shall be signed by the
inspecting officer in the U.S. Virgin Islands.
(3) A permit to proceed on Customs Form 7507 shall be presented for
aircraft registered in a foreign country and proceeding carrying neither
passengers nor cargo. The permit to proceed, as required under subpart F
of this part, shall be marked with the port and date of inspection, and
shall be signed by the inspecting officer in the U.S. Virgin Islands.
(4) A permit to proceed, or other document, shall be filed as
required under subpart I of this part for an aircraft carrying residue
cargo and/or passengers. The permit to proceed shall be marked with the
port and date of inspection, and it must be signed by the inspecting
officer in the U.S. Virgin Islands.