539.307—Importation into the United States.
The term importation into the United States means:
(a)
With respect to goods or technology, the bringing of any goods or technology into the United States, except that in the case of goods or technology being transported by vessel, importation into the United States means the bringing of any goods or technology into the United States with the intent to unlade. See also § 539.404.
(b)
With respect to services, the receipt in the United States of services or of the benefit of services wherever such services may be performed. The benefit of services is received in the United States if the services are:
(3)
Received by a person located outside the United States on behalf of or for the benefit of an entity organized in the United States; or
(4)
Received by an individual temporarily located outside the United States for the purpose of obtaining such services for use in the United States.