[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: 19CFR148.13]



[Page 138-139]

 

                        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.  148.13  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 139]]



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]