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        (a) When required.
         A general declaration, Customs Form 7507, shall be filed for all aircraft required to enter under  § 122.41 (Aircraft required to enter).
     
    
        
        (b) Exception.
         Aircraft arriving directly from Canada on a flight beginning in Canada and ending in the U.S. need not file a general declaration to enter. Instead, an air cargo manifest (see  § 122.48) may be filed in place of the general declaration, regardless of whether cargo is on board. The air cargo manifest shall state the following:
 
     
    
    
        
        (c) Form.
         The general declaration shall be on Customs Form 7507 or on a privately printed form prepared under  § 122.5. The form shall contain all required information, unless the information is given in some other manner under subpart E of this part.