Not to mention that no one knows how to fill them out - or to answer the questions.
The listing on the back is only necessary if you're over your allowance, but I see many people scribbling things like a $25 dollar sweater on the back
LOL, I fill it out.
If it is only for going over your allowance the forms don't say so, however, if that is the case, the wording on the form can lead someone to fill it out even if you really aren't required to if you are not over the limit.
If you are a U.S. resident, print the total value of all goods (including commercial merchandise) you or any family members traveling with you have purchased or acquired abroad (including gifts for someone else, but not items mailed to the United States) and are bringing into the United States.
If you are a visitor (non-U.S. Resident), print the total value of all goods (including commercial merchandise) you or any family members traveling with you are bringing into the United States and will remain in the United States.
Note: Visitors (non-U.S. Residents) are normally entitled to an exemption of $100.
Declare all articles on this form. For gifts, please indicate the retail value. Use the reverse side of this form if additional space is needed to list the items you will declare.