The following excerpt is from U.S. v. Gaviria, 805 F.2d 1108 (2nd Cir. 1986):
What is the border, for purposes of a customs search, is not always a simple question, because border searches do not necessarily have to take place at the physical boundaries of the nation, but may take place at the "functional equivalent" of the border. See Almeida-Sanchez v. United States, 413 U.S. 266, 272-73, 93 S.Ct. 2535, 2539, 37 L.Ed.2d 596 (1973). For example, an airport that serves as the final destination for a nonstop flight may be deemed to be the functional equivalent of the border because of:
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