Micronesia (Federated States of)

Direction (conditional — attaches to the importation of dutiable goods, not to arrival as such): persons importing dutiable goods into the FSM, including arriving passengers carrying dutiable goods. Core duty (section 227, civil penalties and interest): it is the duty of an importer to know and declare, fully and accurately, the types, quantities, and values of all dutiable goods which he or she imports; understatement carries a percentage penalty on the understated duty. Scope boundary (section 238(5), Personal Baggage): goods that are the personal baggage of passengers in a vessel or aircraft and are not taxable goods may be released without entry — the legal boundary that non-dutiable personal baggage requires no cargo entry is restated here unchanged. Consequence of non-disclosure (section 253(9)): dutiable goods found in the possessions or baggage of a person who has denied having dutiable goods, or who has not fully disclosed them to a Customs officer, are subject to forfeiture; inspection is not a substitute channel for declaring — the duty is the importer's own affirmative duty to declare. Travellers carrying goods and claiming the per-trip duty-free allowance in section 222(3) are recorded separately under FM-traveller-dutyfree-declare; no cross-border currency/cash declaration threshold appears anywhere in the chapter text re-read in full on 2026-09-27.