19 C.F.R. § 122.79 Shipments to U.S. possessions.
Title 19 - Customs Duties
(a) Other than Puerto Rico. An air cargo manifest shall be filed for aircraft transporting cargo between the U.S. and U.S. possessions. Shipper's Export Declarations are not required for shipments from the U.S. or Puerto Rico to the U.S. possessions, except to the U.S. Virgin Islands or from a U.S. possession and destined to the U.S., Puerto Rico, or another U.S. possession. (b) Puerto Rico. When an aircraft carries merchandise on a direct flight from the U.S. to Puerto Rico, any required air cargo manifest or Shipper's Export Declarations shall be filed with the appropriate port director at Puerto Rico. [T.D. 88–12, 53 FR 9292, Mar. 22, 1988, as amended by T.D. 93–61, 58 FR 41426, Aug. 4, 1993]
Title 19: Customs Duties
PART 122—AIR COMMERCE REGULATIONS
Subpart H—Documents Required for Clearance and Permission To Depart; Electronic Manifest Requirements for Passengers, Crew Members, and Non-Crew Members Onboard Commercial Aircraft Departing From the United States
§ 122.79 Shipments to U.S. possessions.

