Do we need to declare gifts at Customs?

[wrtiii]

OK, Cap, you were a little misleading on that. Here's the full form (sorry that the back is on the left and the front on the right).



Question 15 on the front is "I have gifts or articles for resale" and the instructions on the back say "If you have checked YES in any of the boxes 11B through 15, please use the RED LINE". Seems very explicit that if you're bringing gifts, you should use the red line...