Aircraft Import Duty and Customs: Bringing a Jet Into the US

Is there a federal import duty on aircraft entering the US?

No. Civil aircraft classified under Harmonized Tariff Schedule heading 8802 enter the United States duty-free, regardless of country of manufacture. This covers helicopters (8802.11, 8802.12), airplanes between 2,000 kg and 15,000 kg unladen weight (8802.30), and airplanes over 15,000 kg (8802.40) — which captures essentially every business jet from a Phenom 100 through a BBJ. The duty rate is "Free" in column 1, meaning even aircraft from non-MFN countries pay zero.

The duty-free treatment traces to the 1979 Agreement on Trade in Civil Aircraft, a WTO plurilateral agreement that eliminated tariffs on aircraft, engines, and most parts among signatories. The exemption is not contingent on the importer being a US citizen or on the aircraft being placed on the FAA registry. A foreign-registered Global 7500 landing at Teterboro for a CBP-cleared entry pays no federal duty.

The 2025 tariff actions complicate this only at the margins. Section 232 and Section 301 duties have generally not been applied to complete civil aircraft under 8802, though specific parts and components have been swept in. Owners importing through subassemblies or kit form should verify the entered classification — a fuselage shipped separately may not enjoy the 8802 exemption.

What customs filings does CBP require on entry?

CBP requires a formal entry filing — typically CBP Form 7501 (Entry Summary) accompanied by Form 3461 (Entry/Immediate Delivery) — submitted by a licensed customs broker acting for the importer of record. The aircraft must clear at a designated CBP airport of entry, and the pilot in command must file an advance arrival notification through eAPIS at least one hour before US airspace entry.

The importer of record is the party with financial interest in the aircraft at the time of entry — usually the US LLC or trust taking title. CBP will require the bill of sale, the foreign deregistration certificate (export certificate of airworthiness from the prior country of registry), the aircraft logbooks for valuation support, and an invoice or appraisal establishing transaction value. Even though duty is zero, CBP uses the declared value for statistical reporting and as the basis for any merchandise processing fee — which is capped at $634.62 per entry for 2024 and is not waived simply because duty is free.

Failure to file a proper entry when one is required is a 19 USC §1592 violation and can trigger penalties up to the domestic value of the aircraft. This is not theoretical: CBP has seized aircraft for unfiled entries where the operator assumed Part 91 international operations covered the customs obligation. They do not.

When does a Temporary Import Bond make sense?

A Temporary Import Bond under HTSUS subheading 9813.00.35 makes sense when a foreign-registered aircraft will operate in US airspace for less than one year and the owner does not intend to place it on the FAA registry. The TIB allows entry without formal consumption entry, on the condition that the aircraft is exported within the bond period — initially one year, extendable to a maximum of three years.

The mechanics: the importer posts a customs bond (typically 110% of the value that would otherwise be duty-liable, though since aircraft duty is zero the bond functions primarily as a compliance instrument), the aircraft is logged in under TIB at first arrival, and CBP tracks the export deadline. Violation — failing to export on time, or using the aircraft for prohibited domestic commercial purposes — triggers liquidated damages.

Critically, an aircraft on a TIB cannot be used for domestic carriage between two US points for hire. It can reposition empty, carry passengers on international segments, and conduct owner-flown Part 91 operations. The cabotage restriction under 49 USC §41703 is independent of the customs status and is enforced by DOT, not CBP — but the two regimes overlap, and a foreign-registered aircraft flying a US domestic charter leg is exposed on both fronts.

For aircraft expected to remain US-based long-term, formal entry plus N-registration is cleaner than serial TIB extensions. The TIB route is appropriate for, say, a European-based owner who summers in the Hamptons and wants the aircraft available June through September.

What state sales and use tax applies on import?

State use tax applies in the state of first US landing or the state where the aircraft is hangared, at rates ranging from zero in Montana, New Hampshire, Oregon, and Delaware to 8.25% in parts of California and roughly 6–7% in Texas, Florida, and New York. Federal duty-free treatment does not preempt state taxation.

The default trigger is "use" of the aircraft within the state — typically the first landing post-import, the establishment of a hangar contract, or the registration of the aircraft to a state-resident owner. New York will assert use tax on an aircraft hangared at Republic or White Plains regardless of where title transferred. California's "12-month test" looks at whether the aircraft was used more than half its first-year flights outside California; failing the test triggers full use tax at the local rate.

Fly-away exemptions, isolated sale exemptions, and interstate commerce exemptions vary by state and frequently turn on documentation collected within days of import. Closing the transaction in international airspace, taking delivery at a non-tax state airport (Portland-Hillsboro in Oregon is a common choice), and structuring the ownership in a Delaware or Montana LLC are common patterns — but each state has anti-abuse rules. Massachusetts and California in particular have prevailed in audits unwinding Montana-LLC structures where the aircraft's actual operational base was in-state.

What documentation should the importer retain?

The importer should retain the CBP Form 7501 with liquidation date, the customs broker's entry packet, the bill of sale, the export certificate of airworthiness from the prior registry, the FAA bill of sale (AC Form 8050-2) and registration application (AC Form 8050-1), the pre-purchase inspection records, and any state-level exemption certificates filed at delivery.

This package is the audit defense file. State revenue departments routinely request it three to four years after import — within the typical state statute of limitations — and the absence of contemporaneous documentation collapses most exemption positions. Maintaining a contemporaneous flight log showing the first 12 months of operations, with origin/destination and purpose codes, is the single most valuable record for defending a fly-away or interstate commerce exemption.