The flat duty rate will be charged on items that are
dutiable but that cannot be included in your personal
exemption, even if you have not exceeded the exemp-
tion . The best example of this is liquor . If you return
from Europe with $200 worth of items, including two
liters of liquor, one liter will be duty-free under your
exemption . The other will be dutiable at 3 percent, plus
any Internal Revenue Service tax .
Family members who live in the same household and
return to the United States together can combine their
items to take advantage of a combined flat duty rate, no
matter which family member owns a given item . The
combined value of merchandise subject to a flat duty
rate for a family of four traveling together would be
$4,000 .
Tobacco Products
Travelers may import previously exported tobacco
products only in quantities not exceeding the amounts
specified in exemptions for which the traveler qualifies .
Any quantities of previously exported tobacco products
not permitted by an exemption will be seized and
destroyed . These items are typically purchased in duty-
free stores, on carriers operating internationally or in
foreign stores . These items are usually marked “Tax
Exempt . For Use Outside the United States,” or “U .S .
Tax Exempt For Use Outside the United States .”
Know Before You Go
19
For example, a returning resident is eligible for the
$800 exemption, which includes not more than 200
cigarettes and 100 cigars:
• If the resident declares 400 previously exported
cigarettes, the resident would be permitted 200
cigarettes, tax-free under the exemption and the
remaining 200 previously exported cigarettes
would be confiscated .
• If the resident declares 400 cigarettes, of which
200 are previously exported and 200 not previ-
ously exported, the resident would be permitted
to import the 200 previously exported cigarettes
tax free under the exemption and the resident
would be charged duty and tax on the remaining
200 foreign-made cigarettes .
The tobacco exemption is available to each adult . Except
for information and informational materials, no travel-
er (whether traveling legally under an Office of Foreign
Asset Control license or traveling illegally without an
OFAC license) may import Cuban-made goods, includ-
ing Cuban cigars .
Alcoholic Beverages
One liter (33 .8 fl . oz .) of alcoholic beverages may be
included in your exemption if:
• You are 21 years old.
• It is for your own use or as a gift.
• It does not violate the laws of the state in which
you arrive .
Federal regulations allow you to bring back more than
one liter of alcoholic beverage for personal use, but,
as with extra tobacco, you will have to pay duty and
Internal Revenue Service tax .
While federal regulations do not specify a limit on the
amount of alcohol you may bring back for personal use,
unusual quantities are liable to raise suspicions that you
are importing the alcohol for other purposes, such as
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Know Before You Go
for resale . CBP officers are authorized by the Bureau
of Alcohol, Tobacco, Firearms and Explosives (ATF) to
make on-the-spot determinations that an importation
is for commercial purposes, and may require you to
obtain a permit to import the alcohol before releas-
ing it to you . If you intend to bring back a substantial
quantity of alcohol for your personal use, you should
contact the port through which you will be re-entering
the country, and make prior arrangements for entering
the alcohol into the United States .
Also, you should be aware that state laws might limit the
amount of alcohol you can bring in without a license . If
you arrive in a state that has limitations on the amount
of alcohol you may bring in without a license, that state
law will be enforced by CBP, even though it may be
more restrictive than federal regulations . We recom-
mend that you check with the state government before
you go abroad about their limitations on quantities
allowed for personal importation and additional state
taxes that might apply .
In brief, for both alcohol and tobacco, the quantities
discussed in this booklet as being eligible for duty-free
treatment may be included in your $800 or $1,600
exemption, just as any other purchase would be . But
unlike other kinds of merchandise, amounts beyond
those discussed here as being duty-free are taxed, even
if you have not exceeded, or even met, your personal
exemption . For example, if your exemption is $800
and you bring back three liters of wine and nothing
else, two of those liters will be dutiable . Federal law
prohibits shipping alcoholic beverages by mail within
the United States .
Paying Duty
If you owe duty, you must pay it when you arrive in
the United States . You can pay it in any of the follow-
ing ways:
• U.S. currency. Foreign currency is not acceptable.
• Personal check in the exact amount, drawn on
a U .S . bank, made payable to U .S . Customs and
Know Before You Go
21
Border Protection . You must present identifica-
tion, such as a passport or driver’s license . CBP
does not accept checks bearing second-party
endorsements .
• Government check, money order or traveler’s
check if the amount does not exceed the duty
owed by more than $50 .
• In some locations, you may pay duty with credit
cards, either MasterCard or VISA .
Sending Items Back to the
United States
Unaccompanied baggage is anything you do not bring
back with you . These may be items that were with
you when you left the United States or items that you
acquired (received by any means) while outside the
United States . In general, unaccompanied baggage falls
into three categories: U .S . mail, express shipments and
freight .
U.S. Mail Shipments
Shipping through the U .S . mail, including parcel post,
is a cost-efficient way to send items to the United States .
The U .S . Postal Service sends all foreign mail shipments
to CBP for examination . CBP officers then return pack-
ages that do not require duty to the U .S . Postal Service,
which sends them to a local post office for delivery . The
local post office delivers them without charging any
additional postage, handling costs or other fees .
Packages that contain fruits, vegetables, meat or other
items of agricultural interest are inspected to ensure
they meet the requirements of the U .S . Department of
Agriculture, Animal and Plant Health Inspection Service .
CBP agriculture specialists enclose a Mail Interception
Notice, PPQ Form 287, to document any agriculture
items that are removed from the package . The package
is then returned to the U .S . Postal Service for delivery .
Information on importing agriculture items is located
on the U .S . Department of Agriculture Web site at www.
aphis.usda.gov.
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Know Before You Go
If the package does require payment of duty, CBP
attaches a form called a mail entry, CBP Form 3419Alt,
which indicates how much duty is owed and charges a
$5 processing fee as well . When the post office delivers
the package, it will also charge a small handling fee .
Commercial goods, or goods intended for resale, may
have special entry requirements . Such goods may
require a formal entry in order to be admitted into the
United States . Formal entries are more complicated
and require more paperwork than informal entries .
Generally, informal entries are personal packages or
commercial items worth less than $2,000 . CBP employ-
ees may not prepare formal entries for you; only you or
a licensed customs broker may prepare one . For more
information on this subject, please see the brochure U.S.
Import Requirements.
If you believe you have been charged an incorrect
amount of duty on a package mailed from abroad, you
may file a protest with CBP . You can do this in one of
two ways . You can accept the package, pay the duty,
and write a letter explaining why you think the amount
was incorrect . You should include with your letter the
yellow copy of the mail entry (CBP Form 3419Alt) .
Send the letter and the form to the CBP office that
issued the mail entry, located on the lower left-hand
corner of the form .
The other way to protest duty is to refuse delivery of
the package . Then within five days, send your protest
letter to the post office where the package is being held .
The post office will forward your letter to CBP and will
hold your package until the protest is resolved .
For additional information on international mailing,
please see the brochure International Mail Imports, or
visit www.cbp.gov.
Express Shipments
Packages may be sent to the United States by private-
sector courier or delivery service from anywhere in the
world . The express company usually takes care of clear-
ing your merchandise through customs and charges a
Know Before You Go
23
fee for its service . Some travelers have found this fee to
be higher than they expected .
Freight Shipments
Cargo, whether duty is owed or not, must clear cus-
toms at the first port of arrival in the United States . If
you choose, you may have your freight sent, while it is
still in CBP custody, to another port for clearance . This
is called forwarding freight in bond . You, or someone you
appoint to act for you, are responsible for arranging to
clear your merchandise through CBP or for having it
forwarded to another port . Note, that regulated agri-
culture shipments must be inspected at the first port
of arrival with few exceptions .
Frequently, a freight forwarder in a foreign country
will take care of these arrangements, including hiring
a customs broker in the United States to clear the mer-
chandise through CBP . Whenever a third party handles
the clearing and forwarding of your merchandise, that
party charges a fee for its services . This fee is not a CBP
charge .
There are several ways a traveler can find a broker:
• Phone book, in the Yellow Pages under "Customs
Brokers,"
• Internet, search for "Customs Brokers," or
• CBP Web site - under "ports" button on bottom
of each page, click the state of interest and click
on a city within the state . Under each city is a
listing of brokers . Click "view list" for a listing of
brokers in that area .
The phone book listings as well as the Internet listings
are limited to brokers that submit the information . It
is not all-inclusive .
The listing of brokers on the CBP Web site is updated
on a regular basis . Listed brokers have a current permit
in that port . This list is the only broker information
provided by CBP .
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Know Before You Go
When a foreign seller entrusts a shipment to a broker
or agent in the United States, that seller usually pays
only enough freight to have the shipment delivered to
the first port of arrival in the United States . This means
that you, the buyer, will have to pay additional inland
transportation, or freight forwarding charges, plus broker
fees, insurance and possibly other charges .
If it is not possible for you to secure release of your
goods yourself, another person may act on your behalf
to clear them through CBP . You may do this as long as
your merchandise consists of a single, noncommercial
shipment (not intended for resale) that does not require
a formal entry, meaning if the merchandise is worth
less than $2,000 . You must give the person a letter that
authorizes that person to act as your unpaid agent .
Once you have done this, that person may fill out the
CBP declaration and complete the entry process for you .
Your letter authorizing the person to act in your behalf
should be addressed to the “Officer in Charge of CBP”
at the port of entry, and the person should bring the
letter with them when they go to clear your package .
CBP will not notify you when your shipment arrives, as
this is the responsibility of your carrier . If your goods
are not cleared within 15 days of arrival you could
incur expensive storage fees .
Gifts
Gifts you bring back
Gifts you bring back for your personal use must be
declared, but you may include them in your personal
exemption . This includes gifts people gave you while
you were out of the country, such as wedding or
birthday presents, and gifts you have brought back for
others .
Gifts intended for business, promotional or other com-
mercial purposes may not be included in your duty-free
exemption .
Also note that by federal law, alcoholic beverages,
tobacco products and perfume containing alcohol and
Know Before You Go
25
worth more than $5 retail may not be included in the
gift exemption .
Gifts you mail
Gifts worth up to $100 may be sent, free of duty and
tax, to friends and relatives in the United States, as long
as the same person does not receive more than $100
worth of gifts in a single day . If the gifts are mailed
or shipped from an insular possession, this amount is
increased to $200 .
Unless returning to the United States from an insular
possession, you don’t have to declare gifts you sent
while you were on your trip, since they won’t be
accompanying you .
Gifts for more than one person
Gifts for more than one person may be shipped in the
same package, called a consolidated gift package, if they
are individually wrapped and labeled with each recipi-
ent’s name . Here’s how to wrap and label a consolidated
gift package .
Be sure to mark the outermost wrapper with the:
• Words “UNSOLICITED GIFT” and the words
“CONSOLIDATED GIFT PACKAGE;”
• Total value of the consolidated package;
• Recipients’ names; and
• Nature and value of the gifts inside.
For example, tennis shoes, $50; shirt, $45; toy
car, $15 .
For instance:
To John Jones—one belt, $20; one box of candy, $5;
one tie, $20 .
To Mary Smith—one skirt, $45; one belt, $15; one pair
slacks, $30 .
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Know Before You Go
If any item is worth more than the $100 gift allowance,
the entire package will be dutiable .
Can I send a gift to myself?
You, as a traveler, cannot send a gift package to yourself,
and people traveling together cannot send gifts to each
other . But there would be no reason to do that anyway,
because the personal exemption for packages mailed
from abroad is $200, which is twice as much as the gift
exemption .
Personal Belongings
Your personal belongings can be sent back to the
United States duty-free if they are of U .S . origin and
if they have not been altered or repaired while abroad .
Personal belongings like worn clothing can be mailed
home and will receive duty-free entry if you write the
words “American Goods Returned” on the outside of
the package .
If a package is subject to duty
If a package is subject to duty, the United States Postal
Service will collect it from the addressee along with any
postage and handling charges . The sender cannot pre-
pay duty . The recipient must pay duty when a package
is received in the United States .
For more information about mailing packages to the
United States, visit “Sending Goods to the United States”
at www.cbp.gov/xp/cgov/travel/vacation/kbyg/send_to_us.xml.
Sending Purchases from Insular
Possessions, Caribbean Basin
and Andean Countries
Unaccompanied purchases are goods you bought on
a trip that are being mailed or shipped to you in the
United States . In other words, you are not carrying
the goods with you when you return . If your unac-
companied purchases are from an insular possession or
a Caribbean Basin country and are being sent directly
Know Before You Go
27
from those locations to the United States, you may enter
them as follows:
•
Up to $1,600 in goods will be duty-free under
your personal exemption if the merchandise is
from an insular possession .
•
Up to $800 in goods will be duty-free if it is
from a Caribbean Basin and Andean country .
•
An additional $1,000 in goods will be dutiable at
a flat rate if they are from an insular possession,
or from a Caribbean Basin country . (See chart
under Paying Duty . )
•
If you are sending more than $2,600 from an
insular possession or more than $1,600 from a
Caribbean Basin country, the duty rates in the
Harmonized Tariff Schedules of the United States
will apply . The Harmonized Tariff Schedule
describes different rates of duty for different
commodities . For example, linen tablecloths will
not have the same duty rates as handicrafts or
plastic toy trucks .
To take advantage of the duty-free exemption for unac-
companied tourist purchases from an insular possession
or a Caribbean country:
Step 1 . At place and time of purchase, ask your mer-
chant to hold your item until you send him or her a
copy of CBP Form 255 (Declaration of Unaccompanied
Articles), which must be affixed to the package when
it is sent .
Step 2 . (a) On your declaration form (CBP Form 6059B),
list everything you acquired on your trip, except the
things you already sent home as gifts . You must also
complete a separate Declaration of Unaccompanied Articles form
(CBP Form 255) for each package or container that will be sent
to you after you arrive in the United States . This form may be
available where you make your purchase . If not, ask a
CBP officer for one when you clear the customs area .
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Know Before You Go
Step 3 . When you return to the United States, the CBP
officer will: (a) collect duty and tax on the dutiable
goods you have brought with you; (b) check to see
that your list of unaccompanied articles, which you
indicated on the CBP Form 255, agrees with your sales
receipts; (c) validate the CBP Form 255 as to wheth-
er your purchases are duty-free under your personal
exemption ($1,600 or $800) or whether they are sub-
ject to a flat rate of duty .
Step 4 . Two copies of this three-part CBP Form 255
will be returned to you . Send the yellow copy of the
CBP Form 255 to the foreign shopkeeper or vendor
holding your purchase, and keep the other copy for
your records .
Step 5 . When the merchant gets your CBP Form 255, he
or she will put it in an envelope and attach the enve-
lope securely to the outside wrapping of the package or
container . The merchant must also mark each package
“Unaccompanied Purchase .” Please remember that each pack-
age or container must have its own CBP Form 255 attached. This
is the most important step to follow in order to gain the
benefits allowed under this procedure .
Step 6 . If your package has been mailed, the U .S . Postal
Service will deliver it after it clears customs . If you owe
duty, the Postal Service will collect the duty along with
a postal handling fee . If a freight service transports your
package, they will notify you of its arrival so you can
go to the CBP office holding the shipment and complete
the entry procedure . If you owe duty or tax, you can
pay it at that time . You could also hire a customs bro-
ker to do this for you . However, be aware that brokers
are not CBP employees, and they charge fees for their
services .
If freight or express packages from your trip are
delivered before you return and you have not made
arrangements to pick them up, CBP will authorize their
placement in storage after 15 days . This storage will be