U.S. Customs and Border Protection Form 3299 is used to declare the free entry of unaccompanied articles. Americans who live abroad may bring back their personal effects (furniture, clothes, a car, and anything else that’s not being imported for commercial re-sale) up to a certain value without paying any duties at all. If these items are imported on a shipping container or truck on their own–as opposed to being imported in the owner’s car or suitcase–the products are considered to be “unaccompanied.” The importer or his broker can use this form to declare these items and avoid paying any duties on them.