19 U.S.C. § 1484a
The return of articles from space shall not be considered an importation, and an entry of such articles shall not be required, if:
(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—
without regard to whether such articles have been advanced in value or improved in condition by any process of manufacture or other means while in space.
(June 17, 1930, ch. 497, title IV, § 484a, as added Pub. L. 98–573, title II, § 209(a), , 98 Stat. 2976.)
Section applicable with respect to articles launched into space from the customs territory of the United States on or after , see section 214(c)(4) of Pub. L. 98–573, set out as an Effective Date of 1984 Amendment note under section 1304 of this title.