I have a question about declaring goods that don't qualify as having been "owned, possessed and used" and therefore duty free under the settler's exemption. We will have some items purchased in the US shortly before landing, and while they qualify as owned they will be in original packaging and unused so I assume I need to declare them separately from my goods to accompany list, is this correct? Is there a different form for this purpose, or can I just give customs a list of items with attached receipts?