31 C.F.R. § 545.304 Importation into the United States.
Title 31 - Money and Finance: Treasury
(a) With respect to goods, software, or technology, the term importation into the United States means the bringing of any goods, software, or technology into the United States. However, with respect to goods, software or technology being transported by vessel, importation into the United States means the bringing of any goods or technology into the United States with the intent to unlade. See also §545.404. (b) With respect to services, the term importation into the United States means the receipt in the United States of services or receipt in the United States of the benefit of services wherever such services may be performed. The benefit of services is received in the United States if the services are: (1) Performed on behalf of or for the benefit of a person located in the United States; (2) Received by a person located in the United States; (3) Received by a person located outside the United States on behalf of or for the benefit of an entity organized in the United States; or (4) Received by an individual temporarily located outside the United States for the purpose of obtaining such services for use in the United States.
Title 31: Money and Finance: Treasury
PART 545—TALIBAN (AFGHANISTAN) SANCTIONS REGULATIONS
Subpart C—General Definitions
§ 545.304 Importation into the United States.
