19 C.F.R. § 122.47 – Stores list.

(a) When required. A stores list shall be filed for all aircraft required to enter under § 122.41.
(b) Form. The aircraft stores shall be listed on the cargo manifest or on a separate list. If the stores are listed on a separate list, the list must be attached to the cargo manifest. The statement “Stores List Attached” must appear on the cargo manifest.
(c) Contents—(1) Required listing. The stores list shall include all of the following:
1. (i) Alcoholic beverages, cigars, cigarettes and narcotic drugs, whether domestic or foreign;
2. (ii) Bonded merchandise arriving as stores;
3. (iii) Foreign merchandise arriving as stores; and
4. (iv) Equipment which must be licensed by the Secretary of State (see § 122.48(b)).
5. (2) Other articles. In the case of aircraft of scheduled airlines, other domestic supplies and equipment (if not subject to license) and fuel may be dropped from the stores list if the statement “Domestic supplies and equipment and fuel for immediate flight only, except as noted” appears on the cargo manifest or on the separate stores list. The stores list shall be attached to the cargo manifest.
(d) Other statutes. Section 446, Tariff Act of 1930, as amended (19 U.S.C. 1446), which covers supplies and stores kept on board vessels, applies to aircraft arriving in the U.S. from any foreign area.