19 CFR §122.42

1. (a)By whom. Entry shall be made by the aircraft commander or an agent.
2. (b)Place of entry—(1) First landing at international airport. Entry shall be made at the international airport at which first landing is made.
   1. (2)First landing at another airport. If the first landing is not at an international airport pursuant to § 122.14, § 122.15, or § 122.35, the aircraft commander or agent shall make entry at the nearest international airport or port of entry, unless some other place is allowed for the purpose.
3. (c)Delivery of forms. When the aircraft arrives, the aircraft commander or agent shall deliver any required forms to the Customs officer at the place of entry at once.
4. (d)Exception to entry requirement. An aircraft of a scheduled airline which stops only for refueling at the first place of arrival in the United States will not be required to enter provided:
   1. (1)That such aircraft departs within 24 hours after arrival;
   2. (2)No cargo, crew, or passengers are off-loaded; and
   3. (3)Landing rights at that airport as either a regular or alternate landing place shall have been previously secured.