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You will need to complete a customs declaration (CN22 or CN23) for any gifts and goods sent abroad. Items sent without a customs declaration (CN22 or CN23), associated electronic pre advice, or are incorrectly or partially completed may be delayed or returned to sender.
Whether you are a visitor to the United States or a U.S. citizen arriving in the United States, you must complete one or more entry forms.
While the term IOR may appear to refer to importers, any individual or organization involved as a party, such as 4811 party, consignee, sold to party, etc., on an Automated Commercial Environment (ACE) based trade transaction will be required to register as an IOR via the CBP Form 5106.
The Create/Update Importer Identity Form (CBP Form 5106) is the form used to create or update importers unique identification information within CBPs systems, per 19 CFR 24.5.
Documents You Will Need All U.S. citizens need U.S. passport books if re-entering by air. Green card (Form I-551), or document for lawful permanent residents, or advance parole (Form I-512) if your Form I-551 is pending. A visa or other entry document for the countries you will visit.

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If you are traveling by air, flight attendants should hand you a U.S. Customs Declaration Form (CF-6059). If you are arriving by land or sea, the immigration officer will provide you with the CF-6059 at the port of entry. Proceed to the Custom and Borders Inspection site near the terminal area.
Arriving Travelers and Crew must fill-out this Customs Baggage Declaration Form. Only one (1) declaration is required per family. The term family refers to members of a family who are related by blood, marriage or adoption arriving on the same flight.
When you ship items from the U.S. to another country, you must fill out customs forms (except for First-Class Mail International letters and large envelopes under 15.994 oz): The form you need depends on the USPS mail service you use (and the total value of what you send).

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