[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR148.12]



[Page 138]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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]