Know Before You Go: Regulations for International Travel by U.S. Residents by U.S. Department of Homeland Security - HTML preview

$200 Exemption

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

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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 . )