CBP distinguishes new from used or rebuilt aircraft based on prior operational history. Supporting documentation typically includes the aircraft's logbooks showing flight hours and maintenance history, the bill of sale or lease termination records, and the manufacturer's delivery records. A helicopter with any recorded flight hours prior to import is generally classified as used; one that has been substantially remanufactured to original specifications may qualify as rebuilt, which requires additional documentation of the scope of work performed.

As of the most recent available information, heavy helicopters from Canada and France are not broadly subject to Section 232 or Section 301 tariffs, though trade-remedy measures can change. Importers should verify current status with CBP or a licensed customs broker at the time of entry, particularly for any aircraft with components sourced from countries that may be subject to additional duties.