How do you make a customs declaration when your luggage has been delayed?

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Lets say you are flying into the US with a luggage full of commercial goods (which always need to be declared). However when you reach your destination you find out that the airline has left your luggage at the origin airport and you won't have it until tomorrow. In this situation, how are you supposed to make a customs declaration?
Note that its also possible that the luggage is completely lost/pilfered, so you cannot even guarantee it will eventually enter the country in question.
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What should I do if my luggage is delayed?
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Images: Gustavo Fring, Yan Krukov, PhotoMIX Company, Artem Beliaikin