In addition, you must declare any articles acquired in

the U.S. Virgin Islands, American Samoa, or Guam and not

accompanying you at the time of your return.

The price actually paid for each article must be stated on

your declaration in U.S. currency or its equivalent in country

of acquisition. If the article was not purchased, obtain an

estimate of its fair retail value in the country in which it

was acquired.

Note:

The wearing or use of any article acquired abroad

does not exempt it from duty. It must be declared at the price

you paid for it. The Customs officer will make an appropriate

reduction in its value for significant wear and use.

Oral Declaration

Customs declaration forms are distributed on vessels and

planes and should be prepared in advance of arrival for

presentation to the Immigration and Customs inspectors. Fill

out the identification portion of the declaration form. You may

declare orally to the Customs inspector the articles you

acquired abroad if the articles are accompanying you and you

have not exceeded the duty-free exemption allowed (see pages

5-7). A Customs officer may, however, ask you to prepare a

written list if it is necessary.

Written Declaration