19 CFR § 122.73 - General declaration and air cargo manifest.
(a) General declaration -
(1) Form. The general declaration must be on CBP Form 7507 and must show all information required.
(2) Preparation and filing. The aircraft commander or agent must file two copies of the general declaration with CBP at the departure airport.
(3) Exception. A general declaration will not be required if the air cargo manifest, CBP Form 7509, contains the statement shown in paragraph (b) of this section.
(b) Air cargo manifest -
(1) Form. The air cargo manifest must be on CBP Form 7509, and must show all information required. If a general declaration is not presented, the following statement, signed by the aircraft commander or agent, must 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.
(2) Preparation and filing. The aircraft commander or agent must file two copies of the air cargo manifest with the Customs at the departure airport. Three copies of the air cargo manifest must 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 Electronic Export Information (EEI) filing citations, exclusions, and/or exemption legends (see § 122.75); or
(ii) Incomplete form (pro forma) under § 122.74.