If you cannot claim other exemptions because:
• You have been out of the country more than once
in a 30-day period or because
• You have not been out of the country for at least 48
hours .
You may still bring back $200 worth of items free of
duty and tax . As discussed earlier, these items must be
for your personal or household use .
If you bring back more than $200 worth of dutiable
items, or if any item is subject to duty or tax, the entire
amount will be dutiable . For instance, you were out of
the country for 36 hours and came back with a $300
piece of pottery . You could not deduct $200 from its
value and pay duty on $100 . The pottery would be duti-
able for the full value of $300 .
Know Before You Go
13
You may include with the $200 exemption your choice
of the following: 50 cigarettes and 10 cigars and 150
milliliters (5 fl . oz .) of alcoholic beverages or 150 mil-
liliters (5 fl . oz .) of perfume containing alcohol .
Note that unlike other exemptions, family members
may not combine their individual $200 exemptions .
Thus, if Mr . and Mrs . Smith spend a night in Canada,
each may bring back up to $200 worth of goods, but
they would not be allowed a collective family exemp-
tion of $400 .
Also, duty on items you mail home to yourself will be
waived if the value is $200 or less . (See the sections on
Gifts and Sending Items Back to the United States . )