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Traveling Back and Forth Across Border

After you have crossed the United States boundary at one point and you swing back into the United States to travel to another point in the foreign country, you run the risk of losing your Customs exemption unless you meet certain requirements. If you make a "swing back," don't risk your exemptions - ask the nearest Customs officer about these requirements.

"Duty-Free" Shops

Articles bought in "duty-free" shops in foreign countries are subject to U. S. Customs duty and restrictions but may be included in your personal exemption.

Articles purchased in U.S. "duty-free" shops are subject to U.S. Customs duty if reentered into the United States. Example: Liquor bought in a "duty-free" shop before entering Canada and brought back into the United States may be subject to duty and Internal Revenue Tax.

Note: Many travelers are confused by the term "duty-free" as it relates to shops. Articles sold in duty-free shops are free of duty and taxes only for the country in which that shop is located. Articles sold in duty-free shops are intended for export and are not to be returned to the country of purchase. So if your purchases exceed your personal exemption, that item may be subject to duty. Articles acquired in a U.S. duty free shop before you left the United States, may be included in your exemption.

Keep Your Sales Slips

You will find your sales slips, invoices, or other evidence of purchase not only helpful when making out your declaration, but necessary if you have unaccompanied articles being sent from the U.S. Virgin Islands, American Samoa, Guam or any of the Caribbean Basin Countries.

Packing Your Baggage

Pack your baggage in a manner that will make inspection easy. Do your best to pack separately the articles you have acquired abroad. When the Customs officer asks you to open your luggage or the trunk of your car, please do so without hesitation.

Photographic Film

All imported photographic film that accompanies a traveler, if not for commercial purposes, may be released without examination by Customs unless there is reason to believe it contains objectionable matter.

Films prohibited from entry are those that contain obscene matter, advocate treason or insurrection against the United States, advocate forcible resistance to any law of the United States, or films that threaten the life of or infliction of bodily harm upon any person in the United States.

Developed or undeveloped U.S. film exposed abroad (except motion-picture film to be used for commercial purposes) may enter free of duty and need not be included in your Customs exemption.

Foreign film purchased abroad and prints made abroad are dutiable but may be included in your Customs exemption.

Procedures for Shipping Goods to the U.S.

Merchandise acquired abroad may be sent home by you or by the store where purchased. As these items do not accompany you on your return, they cannot be included in your Customs exemption and are subject to duty when received in the United States. Duty cannot be prepaid. There are, however, special procedures to follow for merchandise acquired in and sent from the U.S. Virgin Islands, American Samoa, Guam or Caribbean Basin countries.

All incoming shipments must be cleared through U.S. Customs. Customs employees cannot, by law, perform entry tasks for the importing public, but they will advise and give information to importers about Customs requirements.

Customs collects duty (if any) as provided for in the tariff schedule, certain Internal Revenue taxes and sometimes, a user fee. Any other charges paid on import shipments are for handling by freight forwarders, commercial brokers, or for other delivery services. Some carriers may add other clearance charges that have nothing to do with Customs duties.

Note: Customs brokers are not U.S. Customs employees. Brokers' fees are based on the amount of work done, not on the value of the personal effects or tourist purchases you shipped. The fee may seem excessive to you in relation to the value of the shipment. The most cost-effective thing to do is to take your purchases with you if at all possible.

Mail Shipments (including parcel post) are generally cost-efficient. Parcels must meet the mail requirements of the exporting country as to weight, size, or measurement.

The U.S. Postal Service sends all incoming foreign mail shipments to Customs for examination. Packages free of Customs duty are returned to the Postal Service for delivery to you by your home post office without additional postage, handling costs, or other fees.

For packages containing dutiable articles, the Customs officer will attach a mail entry showing the amount of duty to be paid and return the parcel to the Postal Service. The duty and a $5 processing fee on dutiable packages will be assessed. In addition, the U.S. Postal Service changes a handling fee on the package when delivered.

Formal entry may be required for some shipments (certain textiles, wearing apparel, and small leather goods) regardless of value. Customs employees cannot prepare this type of entry for you. Only you or a licensed Customs broker may prepare a formal entry.

If you pay the duty on a package but feel that the duty was not correct, you may file a protest. This protest can be acted on only by the Customs office that issued the mail entry receipt - Customs Form 3419A - attached to your package. Send a copy of this form with your protest letter to the Customs office at the location and address shown on the left side of the form. That office will review the duty assessment based on the information furnished in your letter and, if appropriate, authorize a refund.

Another procedure would be to not accept the parcel. You would then have to provide, within five days, a written statement of your objections to the Postmaster where the parcel is being held. Your letter will be forwarded to the issuing Customs office. The shipment will be detained at the post office until a reply from Customs is received.

Express shipments may be sent to the United States from anywhere in the world. The express company usually provides or arranges for Customs clearance of the merchandise for you. A fee is charged for this service.

Freight shipments, whether or not they are free of duty at the time of importation, must clear Customs at the first port of arrival into the United States, or, if you choose, the merchandise may be forwarded in Customs custody (in bond) from the port of arrival to another Customs port of entry for Customs clearance.

All arrangements for Customs clearance and forwarding in bond must be made by you or someone you designate to act for you. Frequently, a freight forwarder in a foreign country will handle all the necessary arrangements, including the clearance through Customs in the United States by a Customs broker. A fee is charged for this service. This fee is not a Customs charge. If a foreign seller consigns a shipment to a broker or agent in the United States, the freight charge is usually paid only to the first port of arrival in the United States. This means there will be additional inland transportation or freight forwarding charges, brokers' fees, insurance, and other items.

An individual may also effect the Customs clearance of a single, noncommercial shipment not requiring formal entry for you, if it is not possible for you to personally secure the release of the goods. You must authorize and empower the individual in writing to execute the Customs declaration and the entry for you as your unpaid agent. The written authority provided to the individual should be addressed to the "Officer in Charge of Customs" at the port of entry.

Unaccompanied tourist purchases acquired in and sent directly from the U.S. Virgin Islands, American Samoa, Guam, or a Caribbean Basin country, may be entered, if properly declared and processed, as follows:

• Up to $1200 free of duty under your personal exemption if from an insular possession; $600 if from a Caribbean Basin country. Remember that if up to $400 of this amount was acquired elsewhere than these countries, those articles must accompany you at the time of your return in order to claim duty-free entry under your personal exemption.
• An additional $1,000 worth of articles, dutiable at a flat five percent rate if from an insular possession, or various percentage rates found in the Harmonized Tariff Schedules of the United States (based on the fair retail value in the country where purchased) if the merchandise is from a Caribbean Basin country.
• Any amount over the above, dutiable at various rates of duty.

The procedure outlined below must be followed:

Step 1. You will: a) list all articles acquired abroad on your Customs declaration (Customs Form 6059B) except those sent under the $100 or the $200 bona fide gift provision to friends, relatives, and business associates, etc. in the U.S.; b) indicate which articles are unaccompanied; c) fill out a Declaration of Unaccompanied Articles (Customs Form 255) for each package or container to be sent. This form may be obtained when you clear Customs if it was not available where you made your purchase.

Step 2. At the time of your return, Customs will: a) collect duty and tax if owed on goods accompanying you; b) verify your unaccompanied articles against sales slips, invoices, etc.; c) validate Form 255 as to whether goods are free of duty under your personal exemption or subject to a flat rate of duty. Two copies of the three-part form will be returned to you.

Step 3. You will return the yellow copy of the form to the shopkeeper (or vendor) holding your purchase and keep the other copy for your records. You are responsible for advising the shopkeeper at the time you make your purchase that your package is not to be sent until this form is received.

Step 4. The shopkeeper will place the form in an envelope and attach the envelope securely to the outside of the package or container, which must be clearly marked "Unaccompanied Tourist Purchase." Please note that a form must be placed on each box or container. This is the most important step to be followed in order for you to receive the benefits allowed under this procedure.

Step 5. The Postal Service will deliver the package, if sent by mail, to you after Customs clearance. Any duty owed will be collected by the Postal Service plus a postal handling fee; or

You will be notified by the carrier as to the arrival of your shipment, at which time you will go to the Customs office that has processed your shipment and make entry. Any duty or tax owed will be paid at that time. You may employ a Customs broker to do this for you. A fee will be charged by the broker.

Storage charges. Freight and express packages delivered before you return (without prior arrangements for acceptance) will be placed in storage by Customs after five days, at the expense and risk of the owner. If not claimed within six months, the items will be sold.

Mail parcels not claimed within 30 days will be returned to the sender unless a duty assessment is being protested.

State "Use Tax":

Merchandise purchased abroad and brought back may be subject to a "use tax" in a number of states. The use tax on these purchases is assessed by states using information from Customs declarations completed by returning travelers at ports of entry. The use-tax rate is usually the same as the sales-tax rate in the traveler's county of residence.

For Further Information

Every effort has been made to indicate essential requirements; however, all regulations of Customs and other agencies cannot be covered in full.

Customs offices will be glad to advise you of any changes in regulations which may have occurred since publication of this leaflet. Please consult your local telephone directory under “U.S. Government, Department of the Treasury, U.S. Customs Service,” for a telephone number of the nearest Customs office.

Complaints. Should your contact with Customs be less than favorable, the Customs Service is interested in hearing about it. Complaints of rude treatment may be reported to a Customs supervisor at your port of entry, a Passenger Service Representative (PSR), if available, or the appropriate Customs Port Director from the above list. Allegations of criminal or serious misconduct may be reported to the Office of Internal Affairs hotline at 1-800-829-2996.

Passenger Service Representative Program. Passenger Service Representatives (PSR's) are located at most major international airports. The program is another example of Customs' commitment to quality service by providing personalized service to the airlines, travel agents, and the traveling public. They:

• Answer questions and distribute information regarding Customs regulations and procedures;
• Address passenger's concerns or complaints;
• Provide speakers to groups related to the travel industry and to members of service organizations; and,
• Represent Customs at travel fairs.

Frequently, We Are Asked Questions which are not Customs matters. If you want to know about...

Immigration - The Immigration and Naturalization Service (INS) is responsible for the movement of people in and out of the United States. Please contact the Department of Justice, INS, for questions concerning resident alien and non-resident visa and passport information.

Passports. Contact the Passport Agency nearest you at the following Zip Codes: Boston 02222-0123; Chicago 60604-1564; Honolulu 96850, Houston 77002-4874; Los Angeles 90024-3614, Miami 33130-1680; New Orleans 70113-1931; New York 10111-0031; Philadelphia 19106-1684; San Francisco 94105-2773; Seattle 98174-1091; Stamford, CT 06901-2767; Washington, D.C. 20524-0002. Some Clerks of Court and Postal Clerks also accept passport applications.

Baggage Allowance. Ask the airline or steamship line you are traveling on about this.

Currency of Other Nations. Your local bank can be of assistance.

Foreign Countries. For information about the country you will visit or about what articles may be taken into that country, contact the appropriate Embassy, consular office, or tourist information office.