Marriage Laws » United States » Customs Information » Exemptions

Customs Pointers Gifts

In clearing U.S. Customs, a traveler is considered either a "returning resident of the United States" or a "nonresident."

Generally speaking, if you leave the United States for purposes of traveling, working or studying abroad and return to resume residency in the United States, you are considered a returning resident by Customs.

However, U.S. residents living abroad temporarily are entitled to be classified as nonresidents, and thus receive more liberal Customs exemptions, on short visits to the United States, provided they export any foreign-acquired items at the completion of their visit.

Residents of American Samoa, Guam, or the U.S. Virgin Islands, who are American citizens, are also considered as returning U.S. residents.

Articles acquired abroad and brought into the United States are subject to applicable duty and Internal Revenue Tax, but as a returning resident you are allowed certain exemptions from the payment of duty on items obtained while abroad.

Articles totaling $400, $600 or $1200, depending on your trip, may be entered free of duty, subject to the limitations on liquors, cigarettes, and cigars, if:

• Articles were acquired during your trip for your personal or household use.
• You bring the articles with you at the time of your return to the United States and they are properly declared to Customs. Articles purchased and left for alterations or other reasons cannot be applied to your $400 exemption when shipped to follow at a later date. The flat rate of duty does not apply to mailed articles. Duty is assessed when received.
• You are returning from a stay abroad of at least 48 hours. Example: A resident who leaves United States territory at 1:30 p.m. on June 1st would complete the required 48-hour period at 1:30 p.m. on June 3rd. This time limitation does not apply if you are returning from Mexico or the Virgin Islands of the U.S.
• You have not used either the $400, $600 or $1200 exemption, or any part of it, within the preceding 30-day period. Also, your exemption is not cumulative. If you use a portion of your exemption on entering the United States, then you must wait 30 days before you are entitled to another exemption, other than a $200 exemption.
• Articles are not prohibited or restricted.

$400 Exemption

Residents of the U.S. who meet the above conditions are entitled to a $400 dollar exemption from paying duty on goods that would otherwise be dutiable. This means that articles acquired abroad with a total value of up to $400 will be admitted duty-free, as long as they accompany you. (Purchases you mail home have a different exemption, see the sections on Gifts and Customs Pointers for more information.)

Additional acquisitions may qualify for duty-free treatment under other exemption authorities, such as the Generalized System of Preferences, which awards duty-free treatment to many goods from developing countries. Fine art (not handicrafts) and antiques over 100 years old are commonly acquired items that also do not require the payment of duty.

This means that a resident could spend more than $400 and still not be charged duty on any purchases when reentering the U.S. For instance, a traveler buys a $300 gold bracelet, a $40 hat, and a $60 purse. Duty would not be charged on these items, because they qualify for the $400 exemption. In addition, this same traveler buys a $200 unframed painting. Because fine art is not subject to duty, the traveler will be able to bring in $600 worth of goods without paying any duty. (Be aware, if the painting is framed, duty may be charged on the value of the frame.)

$1200 Exemptions

If you return directly or indirectly from a U.S. insular possession - American Samoa, Guam, or the U.S. Virgin Islands - you may receive a Customs exemption of $1200. You may also bring in 1,000 cigarettes, but only 200 of them may have been acquired elsewhere.

$600 Exemption

If you are returning directly from any of the following 24 beneficiary countries, your customs exemption is $600:

Antigua and Barbuda	El Salvador	Netherlands
Antilles	Grenada	Nicaragua
Aruba	Guatemala	Panama
Bahamas	Guyana	Saint Kitts and Nevis
Barbados	Haiti	Saint Lucia
Belize	Honduras	Saint Vincent and the Grenadines
Costa Rica	Jamaica	Trinidad and Tobago
Dominica	Montserrat	Virgin Islands, British
Dominican Republic

In the case of the $1200 exemption, up to $600 worth of the merchandise may have been obtained in any of the beneficiary countries listed above, or up to $400 in any other country. For example, if you traveled to the U.S. Virgin Islands and Jamaica and then returned home, you would be entitled to bring in $1200 worth of merchandise duty-free. Of this amount, $600 worth may have been acquired in Jamaica.

In the case of the $600 exemption for the Caribbean Basin Economic Recovery Act countries, up to $400 worth of merchandise may have been acquired in other foreign countries. For instance, if you travel to England and the Bahamas, and then return home, your exemption is $600, $400 of which may have been acquired in England.

$200 Exemption

If you cannot claim the $400, $600, or $1200 exemption because of the 30-day or 48-hour minimum limitations, you may bring in free of duty and tax articles acquired abroad for your personal or household use if the total fair retail value does not exceed $200. This is an individual exemption and may not be grouped with other members of a family on one Customs declaration.

You may include any of the following: 50 cigarettes, 10 cigars, 150 milliliters (4 fl. oz.) of alcoholic beverages, or 150 milliliters (4 fl. oz.) of perfume containing alcohol.

If any article brought with you is subject to duty or tax, or if the total value of all dutiable articles exceeds $200, no article may be exempted from duty or tax.

Cigars and Cigarettes: Not more than 100 cigars and 200 cigarettes (one carton) may be included in your $400 exemption. (See other exemption levels for exceptions.) Products of Cuban origin may be included if purchased in Cuba. This exemption is available to each person. Your cigarettes, however, may be subject to a tax imposed by state and local authorities.

Liquor: One liter (33.8 fl. oz.) of alcoholic beverages may be included in the $400 exemption if:

• You are 21 years of age or older.
• It is for your own use or for use as a gift.
• It is not in violation of the laws of the state in which you arrive.

(See other exemption levels for exceptions.)

Note: Most states restrict the quantity of alcoholic beverages you may import. If the state in which you arrive permits less liquor than you have legally brought into the United States, that state's laws prevail. Information about state restrictions and taxes should be obtained from the state government as laws vary from state to state.

Alcoholic beverages in excess of the one-liter limitation are subject to duty and Internal Revenue Tax.

Shipping alcoholic beverages by mail is prohibited by United States postal laws. Alcoholic beverages include wine and beer as well as distilled spirits.

Please Note: Customs requirements often change. The above information is for guidance only and should not be regarded as legal advice.

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