(a) When required. A general declaration, Customs Form 7507, shall be filed for all aircraft required to enter under Sec. 122.41 (Aircraft required to enter).
(b) Exception. Aircraft arriving directly from Canada on a flight beginning in Canada and ending in the U.S. need not file a general declaration to enter. Instead, an air cargo manifest (see Sec. 122.48) may be filed in place of the general declaration, regardless of whether cargo is on board. The air cargo manifest shall state the following:
I certify to the best of my knowledge and belief that this manifest contains an exact and true account of all cargo on board this aircraft. Signature_______________________________________________________________ (Aircraft Commander or Agent)
(c) Form. The general declaration shall be on Customs Form 7507 or on a privately printed form prepared under Sec. 122.5. The form shall contain all required information, unless the information is given in some other manner under subpart E of this part.