19 Cfr 148.11

U.S. Customs and Border Protection, DHS; Treasury
taxes due by reason of his failure to return abroad.
[T.D. 73–27, 38 FR 2449, Jan. 26, 1973, as
amended by T.D. 89–1, 53 FR 51264, Dec. 21,
1988]

Subpart B—Declarations
§ 148.11

Declaration required.

All articles brought into the United
States by any individual must be declared to a CBP officer at the port of
first arrival in the United States, on a
conveyance en route to the United
States on which a CBP officer is assigned for that purpose, or at a
preclearance office in a foreign country
where a United States CBP officer is
stationed for that purpose.
[T.D. 73–27, 38 FR 2449, Jan. 26, 1973, as
amended by CBP Dec. 09–37, 74 FR 48854,
Sept. 25, 2009]

wwoods2 on DSK1DXX6B1PROD with CFR

§ 148.12

Oral declarations.

(a) Generally. Returning residents and
nonresidents arriving in the United
States may make an oral declaration
under the conditions set forth in paragraph (b) of this section. However,
written declarations may be required
generally or in respect to particular
types of traffic at any port if necessary
to effect prompt and orderly clearance
of passengers and their effects, and
may be required in particular cases at
any port if deemed necessary to protect
the revenue. If an oral declaration is
permitted, completion of the identifying information on CBP Form 6059–B
may be required.
(b) When permitted. Oral declarations
may be permitted under the following
conditions:
(1) Residents. A returning resident
may make an oral declaration if:
(i) The aggregate fair retail value in
the country of acquisition of all accompanying articles acquired abroad
by him and of alterations and dutiable
repairs made abroad to personal and
household effects taken out and
brought back by him does not exceed:
(A) $800; or
(B) $800 in the case of a direct arrival
from a beneficiary country as defined
in U.S. Note 4 to Chapter 98, Harmonized Tariff Schedule of the United
States (19 U.S.C. 1202); or

§ 148.13

(C) $1,600 in the case of a direct or indirect arrival from American Samoa,
Guam, the Commonwealth of the
Northern Mariana Islands, or the Virgin Islands of the United States, not
more than $800 of which must have
been acquired elsewhere than in such
locations.
(ii) None of his accompanying articles are forwarded in bond; and
(iii) None of his accompanying articles are imported for the account of
any other person or for sale.
(2) Nonresidents. An arriving nonresident may make an oral declaration
if all the articles he has to declare are:
(i) Entitled to free entry under his
personal exemptions (see Subpart E of
this part); or
(ii) Eligible for the administrative
exemption for articles not exceeding
$200 in aggregate value, provided in
section 321(a)(2)(B), Tariff Act of 1930,
as amended (19 U.S.C. 1321(a)(2)(B)) (see
§ 148.51).
(c) Memorandum baggage declaration
for dutiable articles. When an arriving
person is carrying a few dutiable or
taxable articles which can be readily
identified and segregated from articles
entitled to free entry under his personal exemptions, the CBP officer may
prepare a memorandum baggage declaration using a cash receipt, CBP
Form 368 or 368A, for dutiable or taxable articles if he determines that a
written declaration by the arriving
person is not essential.
[T.D. 73–27, 38 FR 2449, Jan. 26, 1973, as
amended by T.D. 78–394, 43 FR 49788, Oct. 25,
1978; T.D. 86–118, 51 FR 22516, June 20, 1986;
T.D. 92–56, 57 FR 24944, June 12, 1992; T.D. 94–
51, 59 FR 30296, June 13, 1994; T.D. 97–75, 62
FR 46441, Sept. 3, 1997; CBP Dec. 09–37, 74 FR
48854, Sept. 25, 2009]

§ 148.13

Written declarations.

(a) When required. Unless an oral declaration is accepted under § 148.12, the
declaration required of a person arriving in the United States shall be in
writing on Customs Form 6059–B.
(b) Completion and presentation of written declarations. The person arriving in
the United States shall complete the
information required by Customs Form
6059–B and shall list all articles acquired abroad which are in his possession at the time of arrival. Individual

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