Date 01/14/2014

Customs Entry and Declaration.

  1. Customs Declaration Form. All passengers and crew members, regardless of citizenship, must fill out a Customs Declaration Form upon arrival in the Republic. All articles or merchandise acquired abroad and their value (price actually paid for or, if not purchased, the fair retail value in the Republic) must be declared in writing. Written declarations must be signed and presented to the Customs Officer on duty for examination pursuant to the inspection herein. All information furnished by the passengers, whether oral or in writing, shall be testimonies provided under oath. Any person who knowingly swears to or verifies under oath any statement with the intent to evade any tax imposed by Division 2 of Title 40 of the PNCA and/or with the intent to evade these and any other regulations and procedures governing the inspection and clearance of passengers, baggage or cargo, shall be guilty of a felony, punishable by imprisonment for not more than three years and a fine of not more than $10,000 or both (40 PNCA § 1701 (c));
  2. Terminating Crew Members. Terminating crew members who will be in the Republic for the purpose of boarding a subsequent flight or voyage departing the Republic within 2 hours after their arrival are not required to file a Customs Declaration Form if the crew members do not have in their possession at the time of arrival dutiable goods, contraband, or agricultural commodities.
  3. Family Members. A single Customs Declaration Form may be filed with Customs upon arrival for immediate family members if traveling together. For purposes of this section, immediate family members are limited only to husbands, wives, sons and daughters. Parents, brothers, sisters, grandparents, grandchildren, nephews, nieces, uncles, aunts, married daughters, married sons and all other persons fill out a separate Customs Declaration Form.
  4. Accompanied Children. Children under the age of 12 traveling with friends or relatives may be claimed as immediate family members of the relatives or friends. The full names of the children must be written on the Customs Declaration Form.
  5. Unaccompanied Children. Unaccompanied children under the age of 12 are required fill out a Customs Declaration Form. An agent of the carrier shall render the necessary assistance to minor children in making customs entry and declarations.
  6. Illiterate Individuals. Individuals unable to read or write are required to seek the assistance of an agent of the carrier filling out the Customs Declaration Form. Individuals unable to write may sign the prescribed Customs Declaration Form with an "X" mark, witnessed by a Customs Agent.