[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: 19CFR148.13]

[Page 136-137]
 
                        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. 148.13  Written declarations.

    (a) When required. Unless an oral declaration is accepted under 
Sec. 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 items not 
exceeding $5 per item in fair

[[Page 137]]

retail value in the country of acquisition may be grouped on the written 
declaration as ``Miscellaneous'' up to but not exceeding a total value 
of $50. Articles not requiring itemization as set forth in paragraph (c) 
of this section shall be declared orally to the Customs officer. The 
form shall be presented to the Customs officer who will inspect the 
passenger's baggage.
    (c) Itemization of certain articles not required. Except as required 
by Sec. 148.62 or Sec. 148.66 for crewmembers' articles, the following 
need not be itemized in written declarations:
    (1) Effects of a returning resident entitled to free entry under 
subheading 9804.00.10, Harmonized Tariff Schedule of the United States 
(HTSUS) (19 U.S.C. 1202), for tools of trade taken abroad, or under 
subheading, 9804.00.45, HTSUS, for personal or household effects taken 
abroad. However, automobiles and other vehicles of residents returning 
from countries other than Canada or Mexico and the cost of all repairs 
or alterations to articles taken abroad must be itemized.
    (2) Effects of a nonresident entitled to free entry under subheading 
9804.00.20, HTSUS (19 U.S.C. 1202), for wearing apparel and other 
similar personal effects; subheading 9804.00.25, HTSUS, for tobacco 
products and alcoholic beverages; subheading 9804.00.30, HTSUS, for 
articles to be disposed of as bona fide gifts; or subheading 9804.00.40, 
HTSUS, for articles accompanying a person in transit to a place outside 
U.S. customs territory.
    (3) Books, libraries, furniture, and similar household effects 
entitled to free entry under subheading 9804.00.05, HTSUS.
    (d) Value. Opposite the description of each article required to be 
declared specifically in a written declaration, the passenger shall 
state either:
    (1) The price actually paid for the article in the currency of 
purchase, or its equivalent in U.S. currency; or
    (2) The fair retail value in the country of acquisition if the 
article was not acquired by purchase, in the currency of the country in 
which the article was acquired, or its equivalent in U.S. currency.
    (e) Acknowledgment before Customs officer. Each written declaration 
shall be acknowledged by the declarant before the Customs officer who 
examines the baggage covered by the declaration.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 87-89, 52 FR 
24445, July 1, 1987; T.D. 89-1, 53 FR 51264, Dec. 21, 1988]