Official 2026 Customs Guide 19 CFR 148 Standards

How to Fill Out CBP Form 3299: Line-by-Line Instructions, Examples & 2026 Guide

By Customs Documentation Editorial Team · Reviewed by CBP Compliance Specialists · Updated October 2026

Shipping personal belongings, furniture, or household goods into the United States separate from your passenger flight requires formal border clearance. Under federal trade regulations (19 CFR § 148.6, 148.52, and 148.53), international ocean freight, air cargo, or express courier shipments cannot pass through a U.S. port of entry without CBP Form 3299: Declaration for Free Entry of Unaccompanied Articles.

Whether you are an American expat returning home, an immigrant moving on a permanent resident card, or a professional arriving on an H-1B, L-1, or O-1 work visa, Form 3299 informs customs officers whether your items enter duty-free or face import tariffs, merchandise processing fees, and mandatory inspections.

1. What Information Do You Need to Add? (The Big Picture)

Before diving into individual line numbers, understand the core categories of information U.S. Customs requires. Completing Form 3299 requires assembling four distinct data sets:

                      THE 4 CORE INFORMATION PILLARS OF FORM 3299
 ┌─────────────────────────────────────────────────────────────────────────────┐
 │ 1. IDENTITY & TRAVEL VERIFICATION                                           │
 │ • Legal name exactly as printed in your passport                            │
 │ • Date of birth, Social Security Number (or foreign passport number)       │
 │ • Exact U.S. arrival date and international port of entry (airport/seaport) │
 │ • Arriving flight number or vessel name                                     │
 ├─────────────────────────────────────────────────────────────────────────────┤
 │ 2. ADDRESSES & CARRIER SHIPMENT DATA                                        │
 │ • Foreign street address where you lived abroad                             │
 │ • U.S. residential delivery address where items will arrive                 │
 │ • Shipping carrier details: Ocean Bill of Lading (OBL), Air Waybill (AWB),  │
 │   or courier tracking number (e.g., FedEx AWB #)                            │
 ├─────────────────────────────────────────────────────────────────────────────┤
 │ 3. RESIDENCY STATUS & VISA CLASSIFICATION                                   │
 │ • Status designation: Returning U.S. Resident vs. Nonresident               │
 │ • Foreign country of residence and length of overseas stay                  │
 │ • Nonimmigrant visa class (H-1B, L-1, F-1) or permanent immigrant status    │
 ├─────────────────────────────────────────────────────────────────────────────┤
 │ 4. ARTICLE CLASSIFICATION & 1-YEAR OWNERSHIP PROOF                          │
 │ • Certification that household goods were owned & used abroad for ≥ 1 year  │
 │ • Itemized disclosure of newly purchased goods, gifts, or commercial items  │
 │ • Itemized supplemental inventory of all cartons with declared USD values   │
 └─────────────────────────────────────────────────────────────────────────────┘

If any of these four pillars is inconsistent—such as an arrival date that doesn't match your official I-94 travel record, or a delivery address that differs from your bill of lading—customs will place an administrative hold on your shipment.

2. Why Waste 2 to 3 Hours When You Can Finish in 5 Minutes?

Filling out CBP Form 3299 manually is notoriously frustrating:

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3. Returning Resident vs. Nonresident: The Legal Distinction

Your duty-free status hinges entirely on your declaration in Part II of Form 3299. U.S. Customs applies different legal standards based on your residency category:

Criteria Returning U.S. Resident (19 CFR § 148.31) Nonresident / Arriving Immigrant (19 CFR § 148.41)
Who Qualifies U.S. citizens and Green Card holders returning after residing abroad. Foreign nationals moving permanently, temporary visa holders (H-1B, L-1, F-1, J-1, O-1), and new lawful permanent residents arriving for the first time.
Personal Effects Duty-free if acquired in the U.S. or declared previously. Duty-free if owned prior to departure and intended for personal use.
Household Goods Exemption Must have been owned and used abroad for at least 1 full year (HTSUS 9804.00.05). Must have been owned and used abroad for at least 1 full year to claim duty-free entry under HTSUS 9804.00.05.
Required Supporting Proof Proof of overseas residence (lease, foreign utility bills, employment contracts). Valid U.S. visa, passport biographical page, I-94 arrival record, or Form I-797 approval notice.

4. The 1-Year Ownership Rule (HTSUS Heading 9804.00.05)

Under the Harmonized Tariff Schedule of the United States (HTSUS Heading 9804.00.05), household goods—including tableware, furniture, libraries, artwork, and standard domestic equipment—qualify for zero customs duty only if:

  1. They were in your possession and used abroad for not less than one full year.
  2. They are not intended for any other person or for commercial sale.
                   1-YEAR HOUSEHOLD GOODS TEST (19 CFR § 148.52)
                   
          Item owned & used abroad for ≥ 12 continuous months?
                                │
               ┌────────────────┴────────────────┐
               ▼                                 ▼
             YES                                NO
       ┌──────────────┐                  ┌──────────────┐
       │  DUTY-FREE   │                  │   TAXABLE    │
       │ Check Box 1  │                  │ Itemize in   │
       │ in Part IV-A │                  │ Part IV-D &  │
       │ (9804.00.05) │                  │ pay duty/fee │
       └──────────────┘                  └──────────────┘

5. Line-by-Line Field Instructions (Official Rev. 05/24)

Part I: Importer Information & Shipment Details

Part II: Status of Arriving Person

Part IV: Declaration of Articles

Part VI: Declaration & Signature

Sign your legal signature and enter the date. Digital signatures generated through verified electronic signature tools are accepted by CBP brokers submitting through the Automated Commercial Environment (ACE).