U>The basic thrust is this: You can't transport a monetary instrument U>worth more than $ 10,000 without filling out the appropriate customs U>report. Of course they have to be able to prove that you did so. Cash cards raise real proof problems. U>If you bring the money in with the intent to avoid taxes, you have a U>second count, There are no tax consequences to cash per se. The issue is whether the cash constitutes unreported income or not. A separate issue. U>All your transaction does (unfortunately) is delay the importation U>of the "currency" until after the plane trip. You're still required U>to report the transaction, the card just makes it easier to get U>away with it. However, by spreading the "importation" out over time, cash cards reduce the chances that a "structuring" count could be proved against you. The whole cash card thing really mixes up the exact location of the money. What if you are overseas and buy a VISA USA cash card and then bring it into the US. Is this a reportable transaction? Presumably the payment for the card was wired by your overseas institution to VISA USA, a bank wire is not reportable. In any case, the overseas institution may not link you with its purchase of a VISA Cash Card from the US. Complications. DCF --- WinQwk 2.0b#1165