Household goods · Personal effects · CBP Form 3299
Clear your household goods with CBP Form 3299
CBP Form 3299 is the declaration that lets returning residents and new arrivals bring household goods and personal effects that travel separately, free of duty. Allied CHB, a licensed customs broker, prepares the form with you and files the entry.
Eligibility
Who can use CBP Form 3299?
- Returning resident
You are moving back to the United States
Personal and household effects that you took abroad come back free (HTSUS 9804.00.45). Foreign household effects that you used abroad for at least 1 year are also free (9804.00.05). CBP's instructions say that after more than 3 years abroad, you may enter as a nonresident.
- Nonresident
You are moving to the United States for the first time
CBP treats a first-time immigrant as a nonresident. Household effects used abroad for at least 1 year are free (9804.00.05). An emigrant's professional books and tools of trade, owned and used abroad, are also free (9804.00.15).
- Visitor
You live in the United States part of the year
Visitors such as students and seasonal residents from Canada use Part II as nonresidents. CBP says Canadian seasonal residents must file a CBP Form 3299 for household effects that do not travel with them.
- U.S. personnel
You return from an assignment for the U.S. government
Personal and household effects of U.S. government personnel who end an assignment to extended duty abroad, and of evacuees, are free under 9805.00.50. You complete Part III and attach your travel orders (19 CFR 148.77).
| Provision | Who | What it covers |
|---|---|---|
| 9804.00.05 | Residents and nonresidents | Furniture, books and other usual household effects used abroad for at least 1 year, not for another person or for sale |
| 9804.00.10 | Residents and nonresidents | Professional books, instruments and tools of trade taken abroad by the person |
| 9804.00.15 | Emigrants | Professional books, instruments and tools of trade owned and used abroad |
| 9804.00.35 | Nonresidents | Vehicles, trailers, bicycles and similar conveyances for the transport of the person and family only |
| 9804.00.45 | Returning residents | All personal and household effects taken abroad |
| 9805.00.50 | U.S. government personnel and evacuees | Personal and household effects on the end of an assignment to extended duty abroad, or on evacuation |
Source: HTSUS chapter 98, subchapters IV and V, and CBP Form 3299 (05/24).
19 CFR 148.52
What are the 1-year use and ownership rules?
Household effects are furniture, carpets, paintings, tableware, books and other usual household furnishings. To enter free, they must have been used abroad for at least 1 year, and they must not be for another person or for sale.
The year of use does not need to be continuous. It also does not need to come just before the import. Effects that your family used for 1 year qualify, if you lived in that household for at least 1 year of that time. You did not need to own them during that use.
Personal effects are items that one person owns and uses, such as clothing, jewelry and cameras. CBP says that they cannot be entered as household effects. A nonresident's personal effects enter free only if the person owned them and had them abroad before leaving for the United States (19 CFR 148.42).
Returning residents should register foreign-made items with serial numbers before they leave, on CBP Form 4457. The form helps CBP identify the item when you return, so it is not treated as a new purchase (19 CFR 148.1, 148.31).
Import within 10 years of your last arrival
Count 10 years from your last arrival from the country where you used the effects. After that, they do not enter free, unless CBP accepts that the delay was unavoidable. After 25 years, free entry is never allowed (19 CFR 148.52(d)). You do not need to ship everything at once.
CBP can ask for proof of the year of use
The port director must be satisfied that you used the effects abroad for 1 year. CBP can ask for evidence in addition to the form (19 CFR 148.52(b)). A lease, utility bills or a residence permit from the country of use can help.
19 CFR 148.4 and 148.6
When is the form required for unaccompanied baggage?
Goods accompany you when they arrive on the same ship, vehicle or aircraft on the same date as you. Baggage shipped as freight also accompanies you if it arrives on your own flight or ship. Everything else is unaccompanied.
For unaccompanied effects, or effects forwarded in bond, CBP requires a declaration on CBP Form 3299 to support free entry. For a resident's effects under 9804.00.10 or 9804.00.45, CBP can accept an oral declaration instead.
Returning residents do not need to itemize effects that they took abroad. The exception is a vehicle returning from a country other than Canada or Mexico. For household effects claimed under 9804.00.05, list the goods: CBP treats the complete inventory as the packing list.
If the declaration is not ready at entry, the importer can give a bond to produce it within 6 months (19 CFR 148.52(c)). The port director can also decide that an entry serves no purpose. CBP then releases the effects on the declaration and proof of ownership, such as an endorsed bill of lading (19 CFR 148.6(b)).
Household goods by ocean need an Importer Security Filing
CBP's ISF guidance says to use ISF type 03 for all household goods and personal effects shipments. CBP does not enforce the ISF bond requirement for type 03. We file it before the container is loaded abroad.
Exclusions
What does the form not cover?
Goods for sale or commercial use
They do not qualify as household or personal effects. CBP says that an additional entry may be required for them.
Articles for other people, including gifts
Declare them in Part IV. The free entry covers only your own and your family's effects.
Foreign household effects used less than 1 year
CBP's instructions say that these articles are dutiable. The same applies to a resident's personal effects bought abroad and used less than 1 year.
Cars, motorcycles and other vehicles
A returning resident's own vehicle taken abroad comes back free when identified, for example by its state registration card (19 CFR 148.32). Any other vehicle needs its own entry and must meet EPA and DOT rules. See how to import a car.
Alcoholic beverages
The 1-liter allowance for travelers aged 21 or older covers alcohol that travels with you. Other alcohol pays duty and federal excise tax. States can restrict it and require their excise tax before CBP releases the shipment.
Firearms and ammunition
They need forms from ATF, and in some cases an import permit, before CBP can release them.
Food, plants, meat and animal products
They are subject to FDA, USDA and Fish and Wildlife rules. CBP says that almost everything with meat is not allowed, including soup mixes, bouillon and tinned meat. Most fresh produce is also not allowed.
Pets
A dog or cat must also meet CDC and USDA rules. See pet import.
CBP Form 3299 (05/24)
What goes in each part of the form?
| Part | Who completes it | What you enter |
|---|---|---|
| Part I | Everyone | Your name, date of birth and U.S. address. The date, port and flight or ship of your last arrival from the country where you used the goods. Then the shipment: arrival date, carrier, country, bill of lading or air waybill, containers, marks and numbers. |
| Part II | Everyone except U.S. personnel and evacuees | Country of residence abroad and length of time there. Your status: returning resident, or nonresident emigrating or visiting. The statements of eligibility that apply, with their 9804 subheadings. |
| Part III | U.S. personnel and evacuees only | Date of your last departure from the United States and the date of your travel orders. Attach a copy of the orders. |
| Part IV | Everyone | Check each category that you must declare. Examples are articles for others or for sale, firearms, alcohol or tobacco, food and plants, and wildlife products. Other boxes cover household effects by length of use, and items for residents only. |
| Item D | Everyone who checked Part IV | One line for each declared article: the Part IV item number, a description, and the value or the cost of repairs. For foreign items taken abroad, add where you bought them in the U.S. or when you declared them. |
| Part V | The carrier or moving company | The carrier certifies that you are the owner or consignee, so CBP can release the goods to you. |
| Part VI | You, or your authorized agent | Signature and date. An authorized agent must know the facts and hold a power of attorney (19 CFR 141.19, 141.32, 141.33). |
Part VII is for CBP use only. Source: CBP Form 3299 (05/24) and CBP's Instructions for CBP Form 3299.
Packing list
What should the inventory list and a declared line look like?
| Box | Room | Contents | Material | Made in | In use since |
|---|---|---|---|---|---|
| 14 | Kitchen | Dinnerware set, 24 pieces | Porcelain | Poland | 2018 |
| 15 | Living room | Books, 60 volumes | Paper | Germany | Various |
| 22 | Bedroom | Bed frame, disassembled, 1 | Oak wood | Germany | 2019 |
| 31 | Office | Desk lamp, 1 | Metal and glass | Denmark | 2021 |
Sample data. Number every box, and use the same numbers on the boxes and on the list.
| (1) Part IV item | (2) Description | (3) Value or cost of repairs | (4) Foreign items taken abroad this trip |
|---|---|---|---|
| B (7) | Sofa, 3 seats, fabric, made in Portugal. Bought in Lisbon in March 2026. | $1,100 | |
| A (4) | Red wine, 12 bottles of 750 ml, 13.5 percent alcohol, made in Italy. | $240 | |
| C (10) | Camera body, serial number 1234567, made in Thailand. | Bought in New York in 2022. Registered on CBP Form 4457 before departure. | |
| C (11) | Wristwatch, made in Switzerland. Serviced in Geneva in 2025. | $350 (repair) |
Sample data. The sofa was used less than 1 year, so it is dutiable. The wine pays duty and federal excise tax. The cost of the watch repair is dutiable (19 CFR 148.31(b)).
Checklist
What documents do I need to send?
Passport photo page
For a new arrival, also the U.S. visa or the permanent resident card.
Bill of lading or air waybill
And the arrival notice from the carrier or the moving company.
Complete inventory
Box by box, as in the sample above. Your mover's inventory is fine if it is specific.
Proof of residence and use abroad
For example a lease, utility bills or a work contract that show at least 1 year.
Importer number
CBP needs an importer number for the entry: your Social Security number, or a number that CBP assigns from CBP Form 5106 (19 CFR 24.5).
Power of attorney
You authorize Allied to file the entry and to sign the form as your agent. Sign it online.
Travel orders
Only for U.S. government personnel and evacuees (Part III).
CBP Form 4457 or receipts
For foreign-made items that you took abroad from the United States.
Process
How does clearance work with Allied?
- YouBefore shipping
Send the shipment details
Send the booking or bill of lading, your passport, the inventory and your dates of residence abroad. Tell us about any vehicle, alcohol, firearm or food in the shipment.
- Allied
Check eligibility and list the exceptions
We check each category against the 1-year and 10-year rules. We list the items that pay duty or need papers from another agency, and send you a written quote.
- You
Sign the power of attorney and review the form
You sign the power of attorney online. We prepare CBP Form 3299 from your inventory, and you confirm the facts before we sign it as your agent.
- AlliedOcean only
File the Importer Security Filing
For an ocean container, we file the ISF (type 03) before the container is loaded at the foreign port.
- Allied
Present the entry and the declaration to CBP
We file the entry in CBP's system and present the form and the inventory. We answer CBP's questions and coordinate an exam if CBP selects the shipment.
- Allied
Release to your mover
After CBP releases the goods, we send the release to the carrier or the moving company, which delivers to your new home.
Quote on request
How do I get a quote?
Request: CBP Form 3299 and household goods entry
Quote on request
Questions
What do people often ask about CBP Form 3299?
Do I pay duty on my household goods?
Not on effects that qualify under chapter 98, such as household effects used abroad for at least 1 year. The merchandise processing fee also does not apply to chapter 98 articles (19 CFR 24.23(c)).
Items that do not qualify, such as new goods, goods for sale or alcohol, pay duty at their normal rate.
Do the 2026 Section 301 duties apply to my household goods?
Not to goods properly entered under a chapter 98 provision. CBP's guidance for the Section 301 duties that took effect on July 24, 2026 says so (CSMS 69326983). Dutiable items that do not qualify can be subject to them, depending on their country of origin.
I lived abroad for more than 3 years. Am I a returning resident or a nonresident?
CBP's instructions say that after more than 3 years abroad, you may enter as a nonresident. A person who moved abroad for good and then changed plans may also be treated as a nonresident. The status changes which boxes you check in Part II.
Do I need to be at the port when the goods arrive?
No. An authorized agent with a power of attorney can sign the form for you and present it to CBP (19 CFR 141.19, 141.32 and 141.33). CBP can still ask you questions through us.
Can I ship my household goods in more than one shipment?
Yes. CBP says that you do not have to bring your household and personal effects all at once. The 10-year limit from your last arrival applies to each shipment.
Can I include my wine collection?
Yes, but declare it in Part IV, item (4). Alcohol beyond the traveler's allowance pays duty and federal excise tax. States can restrict it and require state excise tax before release. For large quantities, CBP can require a TTB importer's permit.
What if my goods come by mail instead of freight?
A parcel that CBP holds at an international mail facility follows the mail entry rules. If you receive a CBP Form 3509, see our detained mail service.
Moving your household to the United States?
Call (908) 291-8001 or email info@alliedchb.com
Last reviewed September 26, 2026. This page explains customs rules in general terms. It is not legal advice. Duty rates and CBP procedures change often, and we confirm the figures for your shipment in writing before you commit.