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I just got my Nexus this year and during the interview, they said I always have to have the forms filled out, even though folks here have said they are allowed to verbally declared.
So my first few trips, I always had filled out forms with me, though was never asked to submit them.
However, whenever I bring back 1 item > $400, I always fill out the form just in case. Once I had to wait inside for 20-30mins for the cashier because there was a line up and the guy in front was opening up boxes to find receipts and the cashier was looking through papers/binders to see what duty and tax to charge. If they're going to charge me, then at least I don't have to wait in the cashier line.
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