[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR148.12]

[Page 136]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
                         Subpart B--Declarations
 
Sec. 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 
Customs 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) $400; or
    (B) $600 in the case of a direct arrival from a beneficiary country 
as defined in Sec. 10.191(b)(1) of this chapter, not more than $400 of 
which shall have been acquired elsewhere than in beneficiary countries; 
or
    (C) $1,200 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 $400 of which shall 
have been acquired elsewhere than in such locations except that up to 
$600 of which may have been acquired in one or more beneficiary 
countries as defined in Sec. 10.191(b)(1) of this chapter;
    (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 
Sec. 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 Customs officer may prepare a 
memorandum baggage declaration using a cash receipt, Customs 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]