Bermuda

Bermuda uses one traveller form, Customs Form 98 (the CTD), covering arrival accompanied goods and cash crossing in either direction. Arrival: a traveller entering with accompanied personal goods (heading 98.01, Customs Tariff Act 1970) completes Form 98 only when there is something to declare — goods over duty-free allowances (including transfer of residence allowance claims), prohibited or restricted goods (the form lists food, animals, plants/seeds, soil, weapons, etc.), or accompanied personal cash or negotiable instruments over, strictly greater than, BDA$10,000 or the foreign-currency equivalent. At the airport the dual-channel applies: nothing to declare — green channel, no CTD, and entering it is itself the declaration; something to declare — red channel, completed Form 98 handed to the customs officer. Arriving by private aircraft or pleasure craft, or as a cruise-ship passenger, with goods to declare, the CTD is presented directly to a customs officer; where no dual-channel is available, Form 98 is delivered directly to an officer on arrival. Departure (other than on a U.S. precleared flight): exporting accompanied personal cash or negotiable instruments over, strictly greater than, BDA$10,000 (or the equivalent in foreign currency) is declared on the same Form 98 under the Notice's Part 2 instructions (identity/residency, flight or vessel, home address, household members and cash items 13 and 14 with signature/date only; items 6-12 and 15 and the reverse not completed), delivered to a customs officer at the place of departure or, where no officer is in attendance, deposited in the receptacle provided. Cash or negotiable instruments of BDA$10,000 or less require no declaration — going through airport security or boarding the vessel is the declaration. Members of the same household travelling together may make one combined declaration. 'Cash' means coins and bank-notes in any currency; 'negotiable instruments' covers cheques, travellers cheques, promissory notes and money orders in bearer or incomplete form passing title on delivery. Exceptions within the same Notice: a person leaving on a U.S. precleared flight makes the declaration in the currency reporting form required by U.S. Customs and Border Protection and delivers it to a U.S. CBP officer — that form's identity is not stated in the sources read and must not be assumed (unresolved BM-cbp-preclear-form-id), and a Bermuda CTD is not used on that route; and the master or crew of an arriving commercial vessel — an occupational branch, not this traveller procedure — declare on the Crew Declaration, Customs Form No. 81, instead of the CTD. Boundaries: business/commercial goods and goods belonging to another person must not be declared on the CTD — whatever their value they require a Bermuda Customs Declaration (BCD), and duty-free allowances do not apply to them; accompanied cash that is not accompanied personal cash, in any amount, and all cash moved by post, courier or air/sea cargo must be declared on a BCD (Revenue (Bermuda Customs Declaration) (Cash & Negotiable Instrument) Notice 2015). CTDs and BCDs for cash and negotiable instruments cannot be submitted electronically (most other BCDs lodge via CAPS/Web Trader). Accompanied personal goods and cash are exempt from wharfage, and no fee is stated for the CTD itself — the $5.00 on the declaring page is a processing fee on delivery of dutiable postal packets, not a traveller declaration fee. Penalties for a false declaration: up to 5 years' imprisonment or a fine of up to $100,000 or both, with the cash liable to forfeiture; cash in any amount may be seized for 48 hours on reasonable grounds of suspected crime, after that only on a court order. Threshold conflict: Notice 2010 paras 4(1)(c) and 4(9), the Form 98 back page, and the declaring-goods and airport pages consistently require declaration only above, strictly greater than, BDA$10,000 (BDA$10,000 or less expressly exempt), whereas the Travelling with Cash page opens with 'cash of $10,000 or more' (inclusive) while its family line says 'over $10,000' — exactly BDA$10,000 remains unresolved (BM-cash-threshold-boundary); the record follows the formal Notice (strictly greater).