19 C.F.R. § 122.26 Entry and clearance.
Title 19 - Customs Duties
Private aircraft, as defined in §122.1(h), are not required to formally enter or to obtain formal clearance upon departure. However, entry and clearance requirements do apply to air charter and air taxi operators.
Title 19: Customs Duties
PART 122—AIR COMMERCE REGULATIONS
Subpart C—Private Aircraft
§ 122.26 Entry and clearance.