31 C.F.R. § 560.308 Importation of goods.
Title 31 - Money and Finance: Treasury
With respect to goods (including software), the term importation means the bringing of any goods into the United States, except that in the case of goods transported by vessel, importation means the bringing of any goods into the United States with the intent to unlade them. [64 FR 20171, Apr. 26, 1999]
Title 31: Money and Finance: Treasury
PART 560—IRANIAN TRANSACTIONS REGULATIONS
Subpart C—General Definitions
§ 560.308 Importation of goods.

