US Code
Part III— Ascertainment, Collection, and Recovery of Duties
§ 1484a. Articles returned from space not to be construed as importation

(1) such articles were previously launched into space from the customs territory of the United States aboard a spacecraft operated by, or under the control of, United States persons and owned—(A) wholly by United States persons, or
(B) in substantial part by United States persons, or
(C) by the United States;
(2) such articles were maintained or utilized while in space solely on board such spacecraft or aboard another spacecraft which meets the requirements of paragraph (1)(A) through (C) of this section; and
(3) such articles were returned to the customs territory directly from space aboard such spacecraft or aboard another spacecraft which meets the requirements of paragraph (1)(A) through (C) of this section;

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