Section 122.131 - Application(a)Liquor and tobacco. Subpart M applies to:(1) Duty-free and tax-free liquor and tobacco; and(2) Duty-paid and tax-paid liquor and tobacco which has been placed in the same liquor kit as duty-free and tax-free liquor and tobacco.(b)Aircraft. Subpart M applies to all commercial aircraft on domestic or foreign flights operating into, from and between U.S. airports, which are carrying:(1) Duty-free and tax-free liquor and tobacco withdrawn from bond under section 309, Tariff Act of 1930, as amended (19 U.S.C. 1309 ) ; or(2) Other liquor or tobacco on which duty or taxes have not been paid. This includes any aircraft carrying duty-free and tax-free liquor under 19 U.S.C. 1309 , or other Federal law, although the aircraft is not required to enter, clear or report arrival.