(a) General declaration—(1) Form. The general declaration shall be on Customs Form 7507 and shall show all information required.
(2) Preparation and filing. The aircraft commander or agent shall file two copies of the general declaration with Customs at the departure airport.
(3) Exception. A general declaration shall not be required if the air cargo manifest, Customs Form 7509, contains the statement shown in paragraph (b) of this section.
(b) Air cargo manifest—(1) Form. The air cargo manifest shall be on Customs Form 7509, and shall show all information required. If a general declaration is not presented, the following statement, signed by the aircraft commander or agent, shall appear on the form:
I declare that all statements contained in this manifest, including the account of the cargo on board this aircraft, are complete, exact, and true to the best of my knowledge.
(Aircraft Commander or Agent)
(2) Preparation and filing. The aircraft commander or agent shall file two copies of the air cargo manifest with the Customs at the departure airport. Three copies of the air cargo manifest shall be filed if the aircraft is covered by § 122.77(b). The air cargo manifest must be filed in:
(i) Complete form, with all required Shipper's Export Declarations (see § 122.75 ); or