Can I accompany my mother-in-law at port of entry in US

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Yes you can. You are traveling together and related by marriage, and you serving as her interpreter will be helpful.

Who is eligible to file a joint or family declaration on a CBP Form 6059B?

In accordance with 19 CFR 148.34(b) member of a family residing in one household includes all persons who meet the following three conditions: 1. Are related by blood, marriage, or adoption;

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