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as a general guide, PS Form 2976 should be used on letter  mail  containing  merchandise  and  parcels  too small to accommodate the larger PS Form 2976-A. When the sender prefers not to show the nature of the contents on the outside of the article, or when the value of the contents exceeds $400, the sender must prepare  and  enclose  in  the  package  a  completed  PS Form 2976-A.  Then the customer must affix only the upper portion of the PS Form 2976 to the address side of  the  article  (cut  on  dotted  line  and  discard  lower portion) and give the MPO the post office copy of the detached PS Form 2976 for their files. See figure 4-11. Customs duty is sometimes improperly assessed on  articles  entering  the  U.S.  because  of  misleading, incomplete,  or  inaccurate  information  listed  on  the customs  declaration.    This  problem  could  normally 4-18 Able B. Seaman USS Underway (CV-66) FPO AE 09561-0001 Mr. Jack Frost 5 Sunnyside St. Anytown US 11111 Static Radio -USA Cassette tapes pair of headphones DATE Able B. Seaman USS Underway (CV-66) FPO AE 09561-0001 Mr. Jack Frost 5 Sunnyside St. Anytown US 11111 PCf0411 LC357227535US United States Postal Service (Old C 1) May be opened officially (Peut etre ouvert d'office) Customs -CN 22 See Instructions on Reverse Cut PLACE ON THE OUTSIDE OF PACKAGE Figure 4-11—Customer not declaring contents on the outside of the article.

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