攜帶一萬美金以上入境美國卻沒申報(填寫FinCEN 105)，違反聯邦政府的反洗錢相關法律
同一家人或同公司必須合併計算，不能分散在各成員身上，合併申報填CBP Form 6059-B
，另外是用Currency and Monetary Instruments合併，支票需計入。

依照規定是全額沒收 (並不是只沒收一萬美金以上的部份)，同時有可能坐牢最多十年或
另外罰款五十萬美金。

出境美國理論上也要申報，但實際上因為每有人或海關會檢查，絕大部分人都沒申報。

Travelers: Travelers carrying currency or other monetary instruments with
them shall file Form 4790 at time of entry into the United States or at the
time of departure from the United States with the Customs officer in charge
at any Customs port of entry or departure.

Penalties: Civil and criminal penalties, including under certain
circumstances a fine of not more than $500,000 and imprisonment of not more
than ten years, are provided for failure to file a report, filling a report
containing a material omission or misstatement, or filing a false or
fraudulent report. In addition, the currency or monetary instrument may be
subject to seizure and forfeiture. See 31 U.S.C. 5321 and 31 CFR 103.47; 31
U.S.C. 5322 and 31 CFR 103.49; 31 U.S.C. 5317 and 31 CFR 103.48.

申報只是填表，不用繳稅。