Customs Rules for Returning Residents
Customs Rules for Returning Residents
KNOW BEFORE YOU GO
CONTENTS
Your Declaration
Oral, written, family
Warning--Penalties
Underevaluation, failure to declare
Your Exemptions
$400, $600, $1200, $25
Cigars, cigarettes, alcoholic beverages
Time limitations
Gifts
Mailed to friends and relatives
Accompanying you
Other Articles: Free of Duty or Dutiable
Duty-free products from developing countries
Personal belongings mailed home
Foreign-made articles taken abroad
Vehicles, airplanes, boats taken abroad
Household effects
Flat rates of duty
Payment of duty
Various rates of duty
Prohibited and Restricted Articles
Prohibited items
Artifacts (see Cultural Property)
Automobiles
Biological materials
Books, records, computer programs and cassettes
Ceramic tableware
Cultural property (pre-Columbian)
Drug paraphernalia
Firearms, ammunition
Food products, fruits and vegetables
Gold
Meats, livestock, poultry
Medicine containing narcotics, fraudulent
drugs
and medical devices
Merchandise from Cambodia (Kampuchea), Cuba,
Iran, Iraq, Libya, North Korea, and
Vietnam
Money and other monetary instruments
Pets
Plants
Textiles
Trademarked articles
Wildlife and fish
Customs Pointers
Traveling back and forth across the border
"Duty-free" shops, sales slips
Packing your baggage, photographic film
Shipping hints: mail, express, freight
Unaccompanied tourist purchases
Storage charges
Notice to California residents
Location of Customs Offices
Your Declaration
You must declare all articles acquired
abroad and in your
possession at the time of your return. This includes:
* Articles that you purchased.
* Gifts presented to you while abroad, such
as wedding or
birthday presents.
* Articles purchased in duty-free shops.
* Repairs or alterations made to any articles
taken abroad
and returned, whether or not repairs or alterations
were
free of charge.
* Items you have been requested to bring
home for another
person.
* Any articles you intend to sell or use
in your business.
In addition, you must declare any articles
acquired in
the U.S. Virgin Islands, American Samoa,
or Guam and not
accompanying you at the time of your return.
The price actually paid for each article
must be stated on
your declaration in U.S. currency or its equivalent
in country
of acquisition. If the article was not purchased,
obtain an
estimate of its fair retail value in the country
in which it
was acquired.
Note: The wearing or use of any article
acquired abroad
does not exempt it from duty. It must be declared
at the price
you paid for it. The Customs officer will make
an appropriate
reduction in its value for significant wear and
use.
Oral Declaration
Customs declaration forms are distributed
on vessels and
planes and should be prepared in advance of arrival
for
presentation to the Immigration and Customs inspectors.
Fill
out the identification portion of the declaration
form. You may
declare orally to the Customs inspector the articles
you
acquired abroad if the articles are accompanying
you and you
have not exceeded the duty-free exemption allowed
(see pages
5-7). A Customs officer may, however, ask you
to prepare a
written list if it is necessary.
Written Declaration
A written declaration will be necessary
when:
* The total fair retail value of articles
acquired abroad
exceeds your personal exemption (see pages
5-7).
* More than one liter (33.8 fl. oz.) of
alcoholic beverages,
200 cigarettes (one carton), or 100 cigars
are included.
* Some of the items are not intended for
your personal or
household use, such as commercial samples,
items for sale
or use in your business, or articles you
are bringing home
for another person.
* Articles acquired in the U.S. Virgin Islands,
American
Samoa, or Guam are being sent to the U.S.
* A customs duty or internal revenue tax
is collectible on
any article in your possession.
* A Customs officer requests a written list.
* If you have used your exemption in the
last 30 days.
Family Declaration
The head of a family may make a joint
declaration for all
members residing in the same household and returning
together
to the United States. Family members making a
joint declaration
may combine their personal exemptions (see pages
5-7), even if
the articles acquired by one member of the family
exceeds the
personal exemption allowed.
Infants and children returning to the
United States are
entitled to the same exemptions as adults (except
for alcoholic
beverages). Children born abroad, who have never
resided in the
United States, are entitled to the customs exemptions
granted
nonresidents.
Visitors to the United States should obtain
the leaflet
Customs Hints for Visitors (Nonresidents).
Military and civilian personnel of the
U.S. Government
should obtain the leaflet Customs Highlights for
Government
Personnel for information about their customs
exemptions when
returning from an extended duty assignment abroad.
WARNING!
If you understate the value of an article
declare, or if
you otherwise misrepresent an article in your
declaration, you
may have to pay a penalty in addition to payment
of duty. Under
certain circumstances, the article could be seized
and
forfeited if the penalty is not paid.
It is well known that some merchants abroad
offer
travelers invoices or bills of sale showing false
or
understated values. This practice not only delays
your customs
examination, but can prove very costly.
If you fall to declare an article acquired
abroad, not
only is the article subject to seizure and forfeiture,
but you
will be liable for a personal penalty in an amount
equal to the
value of the article the United States. In addition,
you may
also be liable to criminal prosecution.
Don't rely on advice given by persons
outside the Customs
Service. It may be bad advice which could lead
you to violate
the customs laws and incur costly penalties.
If in doubt about whether an article should
be declared,
always declare it first and then direct your question
to the
Customs inspector. If in doubt about the value
of an article,
declare the article at the actual price paid (transaction
value).
Customs inspectors handle tourist items
day after day and
become acquainted with the normal foreign values.
Moreover,
current commercial prices of foreign items are
available at all
times and the-spot comparisons of these values
can be made.
Play it safe--avoid customs penalties
Your Exemptions
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 paying duty on items obtained while abroad.
$400 Exemption
Articles totaling $400 (based on the fair
retail value of
each item in the country where acquired) may be
entered free of
duty, subject to the limitations on liquors, cigarettes,
and
cigars, if:
* Articles were acquired as an incident
of 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
10% flat rate
of duty does not apply to mailed articles
(See pages
24-26.) 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 this $400 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 for 30
days before you are entitled to another exemption
other
than a $25 exemption. (See page 7.)
* Articles are not prohibited or restricted.
See page 15.
Cigars and Cigarettes: Not more than 100
cigars and 200
cigarettes (one carton) may be included in your
exemption.
Products of Cuban tobacco may be included if purchased
in Cuba,
see page 20. This exemption is available to each
person
regardless of age. 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 this 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.
Note: Most states restrict the quantity
of alcoholic
beverages you may import, and you must meet state
alcoholic
beverage laws in addition to federal ones. 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 of alcoholic beverages by mail
is prohibited by
United States postal laws. Alcoholic beverages
include wine and
beer as well as distilled spirits.
$600 and $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 (based
upon the transaction value of the articles in
the country where
acquired). You may also bring in 1,000 cigarettes,
but only 200
of them may have been acquired elsewhere.
If you are returning from any of the following
24
beneficiary countries, your customs exemption
is $600, based
upon fair market value:
Antigua and Barbuda Grenada Panama
Aruba Guatemala Saint
Christopher/Kitts
Bahamas Guyana and
Nevis
Barbados Haiti Saint
Lucia
Belize Honduras Saint
Vincent and
Costa Rica Jamaica the
Grenadines
Dominica Montserrat Trinidad
and Tobago
Dominican Republic Netherlands Virgin
Islands,
El Salvador Antilles British
Nicaragua
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, 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.
$25 Exemption
If you cannot claim the $400, $600, or
$1200 exemptions,
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 $25. 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 alcoholic perfume.
Cuban tobacco
products brought directly from Cuba may be included.
Alcoholic beverages cannot be mailed into
the United
States. Customs enforces the liquor laws of the
state in which
you arrive. Because state laws vary greatly as
to the quantity
of alcoholic beverages which can be brought in,
we suggest you
consult the appropriate state authorities.
If any article brought with you is subject
to duty or tax,
or if the total value of all dutiable articles
exceeds $25, no
article may be exempted from duty or tax.
Gifts
Bona fide gifts of not more than $50 in
fair retail value
where shipped can be received by friends and relations
in the
United States free of duty and tax, if the same
person does not
receive more than $50 in gift shipments in one
day. The "day"
in reference is the day in which the parcel(s)
are received for
customs processing. This amount is increased to
$100 if shipped
from the U.S. Virgin Islands, American Samoa,
or Guam. These
gifts are not declared by you upon your return
to the States.
Gifts accompanying you are considered
to be for your
personal use and may be included within your exemption.
This
includes gifts given to you by others while abroad
and those
you intend to give to others after you return.
Gifts intended
for business, promotional or other commercial
purposes may not
be included.
Perfume containing alcohol valued at more
than $5 retail,
tobacco products, and alcoholic beverages are
excluded from the
gift provision.
Gifts intended for more than one person
may be
consolidated in the same package provided they
are individually
wrapped and labeled with the name of the recipient.
Be sure that the outer wrapping of the
package is marked
1) unsolicited gift, 2) nature of the gift, and
3) its fair
retail value. In addition, a consolidated girl
parcel should be
marked as such on the outside with the names of
the recipients
listed and the value of each gift. This will facilitate
customs
clearance of your package.
If any article imported in the gift parcel
is subject to
duty and tax, or if the total value of all articles
exceeds the
bona fide gift allowance, no article may be exempt
from duty or
tax.
If a parcel is subject to duty, the United
States Postal
Service will collect the duty plus a handling
charge in the
form of "Postage Due" stamps. Duty cannot
be prepaid.
You, as a traveler, cannot send a "gift"
parcel to
yourself nor can persons traveling together send
"gifts" to
each other. Gifts ordered by mail from the United
States do not
qualify under this duty-free gift provision and
are subject to
duty:
Other Articles: free of duty or dutiable
Duty preferences are granted to certain
developing
countries under the Generalized System of Preferences
(GSP).
Some products from these countries have been exempted
from duty
which would otherwise be collected if imported
from any other
country. For details, obtain the leaflet GSP &
The Traveler
from your nearest Customs office. Many products
of certain
Caribbean countries are also exempt from duty
under the
Caribbean Basin Initiative (CBI). Most products
of Israel may
enter the United States either free of duty or
at a reduced
duty rate. Check with Customs.
The U.S.-Canada Free Trade Agreement was
implemented on
January 1, 1989. U.S. returning residents arriving
directly or
indirectly from Canada are eligible for free or
reduced duty
rates as applicable, on goods originating in Canada
as defined
in the Agreement.
Personal belongings of United States origin
are entitled
to entry free of duty. Personal belongings taken
abroad, such
as worn clothing, etc., may be sent home by mail
before you
return and receive free entry provided they have
not been
altered or repaired while abroad. These packages
should be
marked "American Goods Returned." When
a claim of United States
origin is made, marking on the article to so indicate
facilitates customs processing.
Foreign-made personal articles taken abroad
are dutiable
each time they are brought into our country unless
you have
acceptable proof of prior possession. Documents
which fully
describe the article, such as a bill of sale,
insurance policy,
jeweler's appraisal, or receipt for purchase,
may be considered
reasonable proof of prior possession.
Items such as watches, cameras, tape recorders,
or other
articles which may be readily identified by serial
number or
permanently affixed markings, may be taken to
the Customs
office nearest you and registered before your
departure. The
Certificate of Registration provided will expedite
free entry
of these items when you return. Keep the certificate
as it is
valid for any future trips as long. as the information
on it
remains legible.
Registration cannot be accomplished by
telephone nor can
blank registration forms be given or mailed to
you to be filled
out at a later time.
Automobiles, boats, planes, etc., or
other vehicles taken
abroad for noncommercial use may be returned duty
free by
proving to the Customs officer that you took them
out of the
United States. This proof may be the state registration
card
for an automobile, the Federal Aviation Administration
certificate for an aircraft, a yacht license or
motorboat
identification certificate for a pleasure boat,
or a customs
certificate of registration obtained before departure.
Dutiable repairs or accessories acquired
abroad for
articles taken out of the United States must be
declared on
your return.
Warning: Catalytic-equipped vehicles (1976
or later model
years) driven outside the United States, Canada,
or Mexico will
not, in most cases, meet EPA standards when brought
back to the
U.S. As unleaded fuel generally is not available
in other
countries, the catalytic converter will become
inoperative and
must be replaced. Contact Environmental Protection
Agency,
Washington, D.C. 20460, for details and exceptions.
(See page
16.)
Your local Customs office has the following
leaflets which
will be of interest--Importing a Car and Pleasure
Boats. You
may purchase Customs Guide for Private Flyers
from your local
Government Printing Office bookstore. Consult
your local
telephone book under "U.S. Government."
Household effects and tools of trade or
occupation which
you take out of the United States are duty free
at the time you
return if properly declared and entered.
All furniture, carpets, paintings, tableware,
linens, and
similar household furnishings acquired abroad
may be imported
free of duty, if:
* They are not imported for another person
or for sale.
* They have been used abroad by you for
not less than one
year or were available for use in a household
in which you
were resident member for one year. This privilege
does not
include articles placed in storage outside
the home. The
year of use need not be continuous nor does
it need to be
the year immediately preceding the date of
importation.
Shipping time may not be included in the
computation of
the one year. in use. For information on
freight
shipments, see page 25.
Items such as wearing apparel, jewelry,
photograph
equipment, tape recorders, stereo components,
and vehicles are
considered as personal articles and cannot be
passed free of
duty as household effects.
Articles imported in excess of your customs
exemption will
be subject to duty unless the items are entitled
to free entry
or prohibited.
The inspector will place the items having
the highest rate
of duty under your exemption, and duty will be
assessed on the
lower-rated items.
After deducting your exemptions and the
value of any
articles duty free, a fiat 10 percent rate of
duty will be
applied to the next $1,000 worth (fair retail
value) of
merchandise. Any dollar amount of an article or
articles over
$1,000 will be dutiable at the various rates of
duty applicable
to the articles.
Articles to which the flat rate of duty
is applied must be
for your personal use or for use as gifts and
you cannot
receive this fiat rate provision more than once
every 30 days,
excluding the day of your last arrival.
The flat rate of duty is 5% for articles
purchased in the
U.S. Virgin Islands, American Samoa, or Guam,
whether the
articles accompany you or are shipped.
Example: You acquire goods valued at $ 2,500
from:
U.S. insular possessions:
Personal exemption (free of duty) .....up
to $1,200
Flat duty rate at 5% ...................next
$1,000
Various rates of duty ...............remaining
$300
--------
Total .................................$
2,500
Caribbean Basin Economic Recovery Act countries:
Personal exemption (free of duty) .....up
to $600
Flat duty rate at 10% ................next
$1,000
Various rates of duty .............remaining
$900
-------
Total ...............................$
2,500
Other countries or locations:
Personal exemption (free of duty) .....up
to $400
Flat duty rate at 10% ................next
$1,000
Various rates of duty ...........remaining
$1,100
--------
Total ...............................$
2,500
The flat rate of duty will apply to any
articles which are
dutiable and cannot be included in your personal
exemption,
even if you have not exceeded the dollar amount
of your
exemption. Example: you are returning from Europe
with $200
worth of articles which includes 2 liters of liquor.
One liter
will be free of duty under your exemption, the
other dutiable
at 10%, plus any internal revenue tax.
Members of a family residing in one household
traveling
together on their return to the U.S. will group
articles for
application of the fiat duty rate without regard
as to which
member of the family may be the owner of the articles.
Payment of duty, required at the time
of your arrival on
articles accompanying you, may be made by any
of the following
ways:
* U.S. currency (foreign currency is not
acceptable).
* Personal check in the exact amount of
duty, drawn on a
national or state bank or trust company of
the United
States, made payable to the "U.S. Customs
Service."
* Government check, money orders or traveler's
checks are
acceptable if they do not exceed the amount
of the duty by
more than $50. [Second endorsements are not
acceptable,
Identification must be presented; e.g. traveler's
passport
or driver's license].
* In some locations you may pay duty with
credit cards from
Discover, Mastercard and VISA.
Goods covered by an ATA Carnet: Residents
returning to the
U.S. with goods covered by an ATA carnet are reminded
to report
to a Customs Inspector upon their arrival. The
inspector will
examine the covered goods against the carnet and
certify the
appropriate reimportation counterfoil and voucher.
The carnet
will serve as the customs control registration
document and no
entry or payment of duty will be necessary as
long as the goods
qualify as U.S. goods returned and are being brought
back into
the United States within the validity period of
the carnet.
Rates of Duty
Various rates of duty for some of the
more popular items
imported by tourists are provided for use as an
advisory guide
only. If you have dutiable articles not subject
to a fiat rate
of duty, the Customs officer examining your baggage
will
determine the rates of duty.
Rates of duty on imported goods are provided
for in the
Harmonized Tariff Schedule of the United States.
There are two
duty rates for each item, known as "column
1" and "column 2."
Column 1 rates are those applicable to most favored
nations.
Column 2 rates are higher and apply to products
from the
following countries.
Afghanistan Kampuchea North
Korea*
Albania Laos Rumania
Bulgaria Latvia Union of
Soviet
Cuba* Lithuania Socialist
Republics
Estonia Mongolia Vietnam *
NOTE: The tariff duty status accorded
to these countries
is subject to change. Please check with Customs
for updated
information.
Products of the above listed column 2
countries are
dutiable at the column 2 rates of duty, even if
purchased in or
sent from another country. Example: A crystal
vase made in
Rumania and purchased in Switzerland would be
dutiable at the
column 2 rate. If the article accompanies you,
however, it may
be entered under your duty-free personal exemption
or the flat
rate of duty allowance.
* Goods from, or products of, these countries
are subject to
foreign assets controls, see page 20.
ALCOHOLIC BEVERAGES
(Subject to federal excise taxes, which
greatly exceed
Customs duties. These-taxes vary from approximately
15 cents
per liter for beer to more than $3.50 per proof
liter for
distilled spirits, liquors, and cordials.)
Distilled Spirits
per proof liter
Brandy 10.6¢
to 89.8¢
Gin 13.2¢
Liqueurs 13.2¢
Rum 37¢
Tequila 33¢ to
60 ¢
Vodka 13.2¢
to 67.6¢
Scotch 5.3¢
Other whiskeys 6.6¢
Wine per liter
(33.814 fluid ounces)
Sparkling 30.9¢
Still 8.3¢ to
26.4¢
Beer 1.6¢
ANTIQUES produced prior Free
to 100 years before date of
entry are admitted duty-free.
Have proof of antiquity
obtained from seller.
AUTOMOBILES
Passenger 2.5%
BAGS
Hand, leather 5.3% to
10%
BEADS
Glass beads 8%
Imitation precious and
semi-precious stone
(not glass) 6%
Ivory* 4.7%
BINOCULARS (PRISM), OPERA
AND FIELD GLASSES Free
BOOKS Free
CAMERAS
Motion picture 4.5%
Still, over $10 each 3.0%
Cases**, leather 8%
Lenses, mounted 6.6%
CANDY
Sweetened chocolate bars 5.0%
Other 7.0%
CHESS SETS 4.64%
CHINA, other than tableware
Bone 6.6%
Non-bone 2.5% to 9%
CHINA TABLEWARE
Bone 8%
Non-bone, valued
not over $56 per set 26%
Non-bone, valued
over $56 per set 8%
CIGARETTE LIGHTERS
Pocket 7.2% to
10%
Table 4.8%
CLOCKS
Valued over $5 each 45¢
+ 6.4%
CRYSTAL 6% to 20%
DOLLS
Stuffed Check with
Customs
Other 12%
DRAWINGS
Done-by-hand Free
FIGURINES, china 9%
(By professional sculptor) 3.1%
FILM
Unexposed 3.7%
Exposed Free
** Cases imported with camera are classifiable
with the
camera.
* Ivory beads made from elephant ivory are
prohibited. See
page 22.
FUR*
Wearing apparel 5.8%
Other 3.4%
FURNITURE
Wood chairs 3.4% to
5.3%
Wood furniture
other than chairs 2.5%
Bentwood 6.6%
GOLF BALLS 2.4%
GLOVES
Fur 5.8%
Horsehide or cowhide 14%
HANDKERCHIEFS,
linen, hemmed 10.7%
IVORY, manufactured 4.2%
Note: May be prohibited as endangered
species.
See page 22.
JADE
Cut, but not set,
suitable for jewelry 2.1%
Other articles of jade 21%
JEWELRY, precious metal
Silver chief value, valued
not over $18 a doz. 27.5%
Other 6.5%
LEATHER
Flatgoods, wallets 4.7% to
8%
Other manufactures of Free to 5.6%
MUSIC BOXES 3.2%
PAINTINGS, done entirely
by hand Free
PEARLS
Loose or temporarily strung without clasp:
Natural Free
Cultured 2.1%
Imitation 8%
Permanently strung or
temporarily strung, with
clasp attached or separate 6.5% to 11%
PERFUME** 5%
POSTAGE STAMPS Free
PRINTED MATTER Free to
5.3%
RADIOS, solid state
radio receivers 6%
RECORDS
(PHONOGRAPH) 3.7%
* May be prohibited. See p. 22, Wildlife
and Fish.
** Subject to federal excise tax of $3.566322
per liter.
SHAVERS, ELECTRIC 4.4%
SHELL ARTICLES* 3.4%
SHOES, Leather 2.5% to
20%
SKIS AND SKI EQUIPMENT 3.5% to
5.5%
SOUND RECORDINGS Free
STONES, Cut but not set
Diamonds Free
Others Free to 2.1%
SWEATERS--wool 7.5% to
17%
TAPE RECORDERS 3.9%
TOYS 7%
WATCHES
Mechanical type (depending
on jewels) plus
Gold case 6.25 %
Gold bracelet 14%
Digital type 3.9 %
WEARING APPAREL
Cotton, not knit 3% to
32%
Cotton, knit 7.9% to 21%
Linen, not knit 3% to 12%
Manmade fiber, knit 16.2% to
34.6%
Manmade fiber, not
knit 7.6% to 52.9¢/Kg.
+ 21%
Silk, not knit 3% to 7.5%
Wool, knit 6% to 77.2¢/Kg.
+ 20%
Wool, not knit 9.8% to 30.4%
WOOD, CARVINGS AND
ARTICLES OF 5.1%
* May be prohibited. See p. 22, Wildlife
and Fish.
NOTE: Duty rates are subject to change
without notice by
statute. For further information call your nearest
Customs
District office.
Prohibited and Restricted Articles
Because Customs inspectors are stationed
at ports of entry
and along our land and sea borders, they are often
called upon
to enforce laws and requirements of other Government
agencies.
For example, the Department of Agriculture is
responsible for
preventing the entry of injurious pest, plant,
and animal
diseases into the United States. The Customs officer
cannot
ignore the Agriculture requirements-the risk of
costly damage
to our crops, poultry and livestock industry is
too great.
Certain articles considered injurious
or detrimental to
the general welfare of the United States are prohibited
entry
by law. Among these are absinthe, liquor-filled
candy (where
prohibited by state law), lottery tickets, narcotics
and
dangerous drugs, obscene articles and publications,
seditious
and treasonable materials, hazardous articles
(e.g., fireworks,
dangerous toys, toxic or poisonous substances),
and switchblade
knives (however, a one-armed person may import
a switchblade
knife for personal use.)
Other items must meet special requirements
before they can
be released. You will be given a receipt for any
articles
retained by Customs.
Automobiles
Automobiles imported into the United States
must conform
to Environmental Protection Agency (EPA) emission
requirements
and Department of Transportation (DOT) safety,
bumper and theft
prevention standards. Other than models required
to meet theft
prevention standards, vehicles may be entered
conditionally to
be brought into conformity. Automobiles that do
not meet theft
prevention standards will not be permitted entry
into the
United States, even under bond.
Automobiles that do not meet EPA emission
requirements can
only be imported by holders of conformity certificates
from
EPA. These certificate holders are known as Independent
Commercial Importers (ICI). Individuals contemplating
purchasing a nonconforming vehicle should first
make
arrangements with an ICI for importing and modifying
the
vehicle to U.S. specifications.
Vehicles that do not meet DOT safety and
bumper standards
must be imported by a DOT-registered party under
a DOT bond of
one and one-half times the value of the vehicle.
Bonds may be
difficult to obtain and can be expensive. Security
deposits of
50% or more of the bond amount may be required.
Vehicles that do not conform to either
EPA or DOT
standards must be imported by a company that is
an ICI and
DOT-registered party with a separate DOT bond
for one and
one-half times the value of the vehicle.
Prospective purchasers should be aware
that almost all
automobiles purchased overseas are manufactured
to European
specifications and will require modification.
Vehicles imported
conditionally to be modified to U. S. specifications,
and not
modified, or not modified acceptably, must either
be exported
or destroyed under Customs supervision.
Further information on importing vehicles
may be obtained
from the Environmental Protection Agency, Atm:
EN-340F,
Washington, D.C. 20460, telephone (202) 2602504,
and the
Department of Transportation, Office of Vehicle
Safety
Compliance (NEF 32), Washington, D.C. 20590. Copies
of the
Customs pamphlet Importing a Car and the EPA brochure
Buying a
Car Overseas? Beware! may be obtained by writing
the U.S.
Customs Service, P.O. Box 7407, Washington, D.C.
20044, or the
Environmental Protection Agency, Washington, D.C.
20460.
Biological Materials
Biological materials of public health
or veterinary
importance (disease organisms and vectors for
research and
educational purposes) require import permits.
Write to the
Foreign Quarantine Program, U.S. Public Health
Service, Center
for Disease Control, Atlanta, Ga. 30333.
Books, Records, Computer Programs and Cassettes
"Piratical" copies of copyrighted
articles--unlawfully
made articles produced without the authorization
of the
copyright owner--are prohibited from importation
into the
United States. Piratical copies will be seized
and destroyed,
unless the importer can demonstrate that he had
no reasonable
grounds for believing his actions violated the
law. Then, they
may only be returned to the country of export.
Ceramic Tableware
Some ceramic tableware sold abroad contains
dangerous
levels of lead in the glaze that can leach into
certain foods
and beverages served in them. The Food and Drug
Administration
recommends that ceramic tableware, especially
when purchased in
Mexico, the Peoples Republic of China, Hong Kong
or India, be
tested for lead release on your return or be used
for
decorative purposes only.
Cultural Property
An export certificate issued by certain
Latin American
countries may be required in order to import pre-Columbian
monumental and architectural sculpture and murals,
whether they
are shipped directly or indirectly from the country
of origin
to the United States. Currently, there are also
import
restrictions on certain items from Peru, Bolivia,
and El
Salvador. Customs also enforces the Convention
on Cultural
Property Implementation Act. The regulations prohibit
illicit
traffic in cultural property while allowing the
exchange of
national treasures for legitimate scientific,
educational, and
cultural purposes. For further information, contact
the United
States Information Agency, Washington, D.C. (202)485-6612.
Drug Paraphernalia
The importation, exportation, manufacture,
sale, and
transportation of drug paraphernalia are prohibited.
Persons
convicted of these offenses are subject to fines
and
imprisonment. As importations contrary to law,
drug
paraphernalia may be seized by U.S. Custom.
Firearms and Ammunition
Firearms and ammunition are subject to
restrictions and
import permits approved by the Bureau of Alcohol,
Tobacco and
Firearms (ATF). Applications to import may be
made only by or
through a licensed importer, dealer, or manufacturer.
Weapons,
ammunition, or other devices prohibited by the
National
Firearms Act will not be admitted into the United
States unless
specifically authorized by ATF.
No import permit is required when it is
proven that the
firearms or ammunition were previously taken out
of the United
States by the person who is returning with such
firearms or
ammunition. To facilitate reentry, persons may
have them
registered before departing from the United States
at any
Customs office or ATF field office. However, not
more than
three nonautomatic firearms and 1,000 cartridges
therefor, will
be registered for any one person. Quantities beyond
these are
subject to the export licensing requirements of
the Office of
Munitions Control, Department of State, Washington,
D.C. 20520.
For further information, contact the Bureau
of Alcohol,
Tobacco and Firearms, Department of the Treasury,
Washington,
D.C. 20226; (202) 927-7977.
Residents of the United States carrying
firearms or
ammunition with them to other countries should
consult in
advance the customs officials or the respective
embassies of
those countries as to their regulations.
Food Products
Bakery items and all cured cheeses are
admissible. The
USDA Animal and Plant Health Inspection Service
leaflet,
Travelers Tips, provides detailed information
on bringing food,
plant, and animal products into the U.S. Imported
foods are
also subject to requirements of the Food and Drug
Administration.
Fruits and Vegetables
Most fruits and vegetables are either
prohibited from
entering the country or require an import permit.
Every fruit
or vegetable must be declared to the Customs officer
and must
be presented for inspection, no matter how free
of pests it
appears to be. Most canned or processed items
are admissible.
Applications for import permits or requests
for
information should be addressed to Quarantines,
USDA-APHIS-PPQ,
Federal Bldg., Hyattsville, Md. 20782.
Gold coins, medals, and bullion, formerly
prohibited, may
be brought into the United States, under regulations
administered by the Office of Foreign Assets Control,
except
from Cuba, Vietnam, North Korea, Libya, Iraq,
Haiti and Iran.
Copies of gold coins are prohibited if not properly
marked by
country of issuance.
Meats, Livestock, Poultry
Meats, livestock, poultry, and their by-products
(such as
sausage, pate), are either prohibited or restricted
from
entering the United States, depending on the animal
disease
condition in country of origin. Fresh meat is
generally
prohibited from most countries. Canned meat is
permitted if the
inspector can determine that it is commercially
canned, cooked
in the container, hermetically sealed, and can
be kept without
refrigeration. Other canned, cured, or dried meat
is severely
restricted from most countries.
All prohibited importations will be seized
and destroyed
unless the importer returns them immediately to
their country
of origin.
You should contact USDA-APHIS-VS, Federal
Building, 6505
Belcrest Road, Hyattsville, Maryland 20782, for
detailed
requirements or call (301) 436-7885.
Medicine/Narcotics
Narcotics and dangerous drugs, including
anabolic
steroids, are prohibited entry and there are severe
penalties
if imported. A traveler requiring medicines containing
habit-forming drugs or narcotics (e.g., cough
medicines,
diuretics, heart drugs, tranquilizers, sleeping
pills,
depressants, stimulants, etc.) should:
* Have all drugs, medicinals, and similar
products properly
identified;
* Carry only such quantity as might normally
be carried by
an individual having some sort of health
problem;
* Have either a prescription or written
statement from your
personal physician that the medicinals are
being used
under a doctor's direction and are necessary
for your
physical wellbeing while traveling.
Warning
The Food and Drug Administration prohibits
the
importation, by mail or in person, of fraudulent
prescription
and non-prescription drugs and medical devices.
These may
include unorthodox "cures" for medical
conditions including
cancer, AIDS, and multiple sclerosis. While these
drugs and
devices may be completely legal elsewhere, they
may not have
been approved for use in the United States, even
under a
prescription issued by a foreign physician. They
may not
legally enter the United States and may be confiscated
upon
arrival by mail.
For additional information, contact your
nearest FDA
office or write:
Food and Drug Administration
Import Operations Unit,
Room 12-8 (HFC- 131)
5600 Fishers Lane
Rockville, MD 20857
Merchandise
The importation of goods from the following
countries is
generally prohibited under regulations administered
by the
Office of Foreign Assets Control: Cuba, Vietnam,
North Korea,
Libya, Iraq, Haiti, and Iran.
These proscriptions do not apply to informational
materials such as pamphlets, books, tapes, films
or recordings.
On June 5, 1992, the President issued
an Executive Order
prohibiting the importation of goods from the
Federal Republic
of Yugoslavia (Serbia and Montenegro).
Specific licenses from the Office of Foreign
Assets
Control are required to bring prohibited merchandise
into the
United States; but they are rarely granted. Foreign
visitors to
the United States may be permitted to bring in
small articles
for personal use as accompanied baggage, depending
upon the
goods' country of origin. A limited number of
specific licenses
are being issued for articles assembled or processed
in Haiti
using parts or materials previously exported from
the United
States.
Travelers should be aware that there are
severe
restrictions on travel and transportation transactions
involving Libya and Iraq. Spending money on travel-related
transactions involving Cuba, North Korea, and
Vietnam is
closely controlled and monitored. Because of the
strict
enforcement of prohibitions, anyone considering
travel to any
of the countries listed above should contact the
Office of
Foreign Assets Control, Department of the Treasury,
1500
Pennsylvania Avenue, N.W., Washington, D.C. 20220
or call
202/622-2520.
Money and Other Monetary Instruments
There is no limitation in terms of total
amount of
monetary instruments which may be brought into
or taken out of
the United States nor is it illegal to do so.
However, if you
transport or cause to be transported (including
by mail or
other means) more than $10,000 in monetary instruments
on any
occasion into or out of the United States, or
if you receive
more than that amount, you must file a report
(Customs Form
4790) with U.$. Customs (Currency & Foreign
Transactions
Reporting Act, 31 U.S.C. 1101, et seq.). Failure
to comply can
result in civil and criminal penalties. Monetary
instruments
include U.S. or foreign coin in current circulation,
currency,
traveler's checks in any form, money orders, and
negotiable
instruments or investment securities in bearer
form.
Pets
There are controls, restrictions, and
prohibitions on
entry of animals, birds, turtles, wildlife, and
endangered
species. Cats and dogs must be free of evidence
of diseases
communicable to man. Vaccination against rabies
is not required
for cats and dogs arriving from rabies-free countries.
Personally owned pet birds may be entered (limit
of two if of
the psittacine family), but APHIS and Public Health
Service
requirements must be met, including quarantine
at any APHIS
facility at specified locations, at the owner's
expense.
Advance reservations are required. Non-human primates,
such as
monkeys, apes and similar animals, may not be
imported. If you
plan to take your pet abroad or import one on
your return,
obtain a copy of our leaflet, Pets, Wildlife,
U.S. Customs.
You should check with state, county and
municipal
authorities about any restrictions and prohibitions
they may
have before importing a pet.
Plants
Plants, cuttings, seeds, unprocessed plant
products and
certain endangered species either require an import
permit or
are prohibited from entering the United States.
Endangered or
threatened species of plants and plant products,
if importation
is not prohibited, will require an export permit
from the
country of origin. Every single plant or plant
product must be
declared to the Customs officer and must be presented
for
inspection, no matter how free of pests it appears
to be.
Applications for import permits or requests for
information
should be addressed to: Quarantines, USDA-APHIS-PPQ,
Federal
Building, 6505 Belcrest Road, Hyattsville, Md.
20782.
Textiles
Textile and apparel items which accompany
you and which
you have acquired abroad for personal use or as
gifts are
generally not subject to quantitative restrictions.
However,
unaccompanied textile and apparel items may be
subject to
certain quantitative restrictions (quotas) which
require a
document called a "visa" or "export
license" or exempt
certificate as appropriate from the country of
production.
Check with Customs before you depart on your trip.
Trademarked Articles
Foreign-made trademarked articles may
be limited as to the
quantity which may be brought into the United
States if the
registered trademark has been recorded by an American
trademark
owner with U.S. Customs.
The types of articles usually of interest
to tourists are
1) lenses, cameras, binoculars, optical goods;
2) tape
recorders, musical instruments; 3) jewelry, precious
metal-ware;
4) perfumery; 5) watches, clocks.
Persons arriving in the United States
with a trademarked
article are allowed an exemption, usually one
article of a type
bearing a protected trademark. An exempted trademark
article
must accompany you, and you can claim this exemption
for the
same type of article only once each 30 days. The
article must
be for your personal use and not for sale. If
an exempted
article is sold within one year following importation,
the
article or its value is subject to forfeiture.
If the trademark owner allows a quantity
in excess of the
aforementioned exemption for its particular trademarked
article, the total of those trademarked articles
authorized may
be entered. Articles beating counterfeit trademarks,
if the
amount of such articles exceeds the traveler's
personal
exemption, are subject to seizure and forfeiture
Wildlife and Fish
Wildlife and fish are subject to certain
import and export
restrictions, prohibitions, permits or certificates,
and
quarantine requirements. This includes:
* Wild birds, mammals including marine mammals,
reptiles,
crustaceans, fish, and mollusks.
* Any part or product, such as skins, feathers,
eggs.
* Products and articles manufactured from
wildlife and fish.
Endangered species of wildlife and products
made from them
are prohibited from being imported or exported.
All ivory and
ivory products--except antiques--made from elephant
ivory are
prohibited. Ivory antiques may be imported provided
they can be
documented as being 100 years old. (Certain other
requirements
for antiques may apply.) If you contemplate purchasing
articles
made from wildlife, such as tortoise shell jewelry,
leather
goods, or other articles made from whalebone,
ivory, skins, or
fur, please contact--before you go--the U.S. Fish
and Wildlife
Service, Department of the Interior, Washington,
D.C. 20240
which also 'prescribes the limits on migratory
game birds,
prior to each hunting season. Ask for their pamphlet
"Fish and
Wildlife."
If you plan to import fish or wildlife,
or any product,
article or part, check with Customs or Fish and
Wildlife
Service first, as only certain ports are designated
to handle
these entries. Additional information is contained
in our
leaflet Pets, Wildlife, U.S. Customs.
Federal regulations do not authorize the
importation of
any wildlife or fish into any state of the United
States if the
state's laws or regulations are more restrictive
than any
applicable Federal treatment. Wild animals taken,
killed, sold,
possessed, or exported to the United States in
violation of any
foreign laws are not allowed entry into the United
States.
Customs Pointers
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 U.S.
Example: Liquor
bought in a "duty-free" shop before
entering Canada and brought
back into the United States will 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.
Thus, for example, if you were to buy a Hermes
scarf in Orly
Airport's duty-free shop, the price you pay will
not include
the tax you would have to pay if you bought that
same scarf at
Hermes in Faubourg St. Honore. So if your purchases
exceed your
personal exemption, that scarf may not be duty
free for you.
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 listed
p. 6.
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 films, which
accompany a
traveler, if not for commercial purpose, may be
released
without examination by Customs unless there is
reason to
believe they contain 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 those 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.
Shipping Hints
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. See page 6.
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 customs duty (if any)
as provided for in
the tariff schedule, certain Internal Revenue
taxes and several
user fees amounting to less than one percent of
the value. 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: Custombrokers are not U.S. Customs
employees. Fees
charged by the brokers are based on the amount
of work done,
not on the value of the personal effects or of
the tourist
purchase you shipped. The fee may seem excessive
to you in
relation to the value of the shipment. The National
Customs
Brokers & Forwarders Association is well aware
of the
difficulties and excessive expense incurred by
tourists
shipping items home. Their advice is "Ship
the easy way--take
it with you in your baggage or send it by parcel
post prepaid."
Mail Shipments (including parcel post)
have proven to be
more convenient and less costly for travelers.
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 postal handling fee will be collected when
the package is
delivered. In addition, there is a $5 Customs
processing fee on
dutiable packages.
Formal entry may be required for some
shipments (some
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 which issued
the mail entry
receipt--Customs Form 3419--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 30 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 is received.
Express shipments may be sent to the United
States from
Canada and Mexico and by air freight from other
countries. 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 a fiat
10 percent rate (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 baggage declaration (Customs Form 6059B)
except those sent
under the $50 or the $100 bona fide gift provision
described on
p. 7 to friends and relatives 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. Customs at the time of your return
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
processing 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 one year,
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.
Notice to California Residents:
California residents should know that
merchandise
purchased abroad and brought back to California
may be subject
to a "use tax." On October 1, 1990,
California began to assess
a use tax on these purchases, using information
from Customs
declarations completed by returning travelers
at ports of
entry. The use-tax rate is the same as the sales-tax
rate in
the traveler's California county of residence.
For more information about the use-tax
program, contact
the California Board of Equalization's Occasional
Sales Use Tax
Unit, (916) 445-9524.
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.
District Directors of Customs are located
in the following
cities:
Anchorage, Alaska 99501 ...................907/271-2675
Baltimore, Md. 21202 ......................301/962-2666
Boston, Mass. 02222-1059 ..................617/565-6147
Buffalo, N.Y. 14202 .......................716/846-4373
Charleston, S.C. 29402 ....................803/724-4312
Charlotte, N.C. 28219 .....................704/329-0770
Charlotte Arealie;
St. Thomas-V.I. 00801 .....................809/774-2530
Chicago, Ill. 60607 .......................312/353-6100
Cleveland, Ohio 44114 .....................216/522-4284
Dallas/Ft. Worth, Tex. 75261 ..............214/574-2170
Detroit, Mich. 48226-2568 .................313/226-3177
Duluth, Minnesota 55802-1390 ..............218/720-5201
El Paso, Texas 79985 ......................915/540-5800
Great Falls, Montana 59405 ................406/453-7631
Honolulu, Hawaii 96806 ....................808/541-1725
Houston, Texas 77029 ......................713/671-1000
Laredo, Texas 78041-3130 ................. 512/726-2267
Los Angeles/Long Beach, Ca. 90731 ........ 310/514-6001
Miami, Florida 33131 ..................... 305/536-5791
Milwaukee, Wisconsin 53237-0260 ...........414/297-3925
Minneapolis, Minnesota 55401 ..............612/348-1690
Mobile, Alabama 36602 .....................205/690-2106
New Orleans, Louisiana 70130 ..............504/589-6353
New York, New York
New York Seaport Area
New York, New York 10048 .............212/466-5817
Kennedy Airport Area,
Jamaica, New York 11430 ..............718/917-1542
Newark Area,
Newark, New Jersey 07114 .............201/645-3760
Nogales, Arizona 85621 ....................602/761-2010
Norfolk, Virginia 23510 ...................804/441-6546
Ogdensburg, New York 13669 ................315/393-0660
Pembina, North Dakota 58271 ...............701/825-6201
Philadelphia, Pennsylvania 19106 ..........215/597-4605
Port Arthur, Texas 77642 ..................409/724-0087
Portland, Maine 04112 .....................207/780-3326
Portland, Oregon 97209 ....................503/326-2865
Providence, Rhode Island 02905 ............401/528-5080
St. Albans, Vermont 05478 .................802/524-1521
St. Louis, Missouri 63105 .................314/425-3134
San Diego, California 92188 ...............619/557-5455
San Francisco, California 94126 ...........415/465-4340
San Juan, Puerto Rico 00901 ...............809/729-6950
Savannah, Georgia 31401 ...................912/652-4256
Seattle, Washington 98174 .................206/442-0554
Tampa, Florida 33605 ......................813/228-2381
Washington, D.C. 20041
Washington Dulles Intl. Airport
Chantlily, Va. 22021 .................703/318-5900
Preclearance Offices
Montreal ..................................514/636-3859
Toronto ...................................416/676-3399
Winnipeg ..................................204/783-2206
Calgary ...................................403/221-1733
Edmonton ..................................403/890-4514
Vancouver .................................604/278-1825
Bermuda ...................................809/291-2560
Nassau ....................................809/327-8461
Freeport ..................................809/352-7256
Customs Assistance Abroad. Should you
need Customs
assistance while abroad, you can visit or telephone
our
representatives located at the American Embassy
or consulate
in...
Bangkok ...................................662/252-5040
Bonn ...................................49/228/339-2207
The Hague. ...............................31/70/924-651
Hermosillo ................................52/621-75258
Hong Kong ................................852/5/214-552
London ...................................44/1/499-9000
Merida ....................................52/99/258235
Mexico City .............................(525)
211-0042
Milan ...................................39/2/29035-218
Monterrey ................................52/83/42-7972
Montevideo ................................598/223-6061
Ottawa ..................................(613)
238-5335
Panama City ................................507/257-562
Paris ...................................33/1/4296-1202
Rome ....................................39/6/4674-2475
Seoul .....................................822/732-2601
Singapore ..................................65/338-0251
Tokyo ...................................81/3/3224-5433
Vienna .................................43/222/31-55-11
Ask for the U.S. Customs Service.
Frequently, We Are Asked Questions which
are not Customs
matters. If you want to know about...
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
90024-36 14,
Miami 33130-1680, New Orleans 70113-1931; New
York 10111-0031;
Philadelphia 19106-1684; San Francisco 94105-2773;
Seattle
981741091; 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.
Report Drug Smuggling to U.S. Customs Service
1(800)BE-ALERT
GPO: 1992 0 - 333-244 QL 3
-------------------------------------------------------------------------------
U.S. CUSTOMS
International Mail
Imports
Department of the Treasury
Customs Publication
No. 514
Revised March 1994
Introduction
I've ordered commemorative plates from
Europe before and
never paid duty. Why did I have to pay duty this
time ?
I received a gift package from my aunt
who was traveling
abroad. Am I required to pay duty on a gift?
I need to send a foreign-made watch to
Switzerland for
repair. Will I have to pay duty when it comes
back?
We get lots of questions like these, so
we have prepared
this leaflet to explain U.S. Customs procedures
and
requirements for parcels mailed to the United
States from
abroad. If you follow the suggestions offered
here, you will
get your packages through the customs process
as efficiently as
possible.
The fastest way to inquire about a particular
mail
shipment is to communicate directly with the Customs
international mail branch that processed your
shipment. You
will find these mail branches, as well as Customs
district
offices, starting on page 10 of this pamphlet.
Should you need
to contact Customs headquarters, you may write
to: U.S. Customs
Service, Office of Cargo Enforcement and Facilitation,
Washington, D.C. 20229.
Mail parcels must meet United States and international
postal
requirements regarding weight, size, and measurement.
Contents
Clearance and Delivery
Missing or Lost Parcels
Protest of Duty
Duty Exemptions
Articles from Insular Possessions
Articles Damaged, Replaced or Returned for
Repair
Need for Proper Declaration
Customs International Mail Branches
Location of Customs Offices
What mail is subject to Customs examination?
In general, all mail originating outside
the Customs
territory of the United States (the 50 states,
the District of
Columbia, and Puerto Rico), which is to be delivered
within
U.S. Customs territory, is subject to Customs
examination. All
mail arriving from outside the U.S. Virgin Islands
that is to
be delivered inside the U.S. Virgin Islands is
also subject to
Customs examination. The U.S. Postal Service sends
all incoming
foreign mail packages to Customs for examination
and assessment
of any applicable duty. This includes international
(civilian)
mail parcels and those originating at overseas
military postal
facilities (APO/FPO).
Free of Duty
Packages that Customs has passed free
of duty
will be endorsed on the outer wrapper: "Passed
Free--U.S.
Customs." These packages receive minimal
Customs handling and
are returned immediately to the Postal Service
for delivery by
the local post office. In these cases, there will
be no
additional postage, handling costs or other fees
required of
the addressee.
Dutiable
Packages that require payment of duty
will have a Customs
form CF 3419A attached to the outer wrapper.
This form is the
Customs mail entry, and it will have been filled
out by the
examining Customs officer indicating the tariff
item number,
rate of duty, processing fee, and total amount
to be paid for
that shipment.
The package is then returned to the Postal
Service for
local delivery and collection of both duty and
a postal
handling fee, which is assessed by the Postal
Service. Some
mail importations valued at more than $1,250 will
require a
formal entry by the importer, rather than the
procedure just
described.
The Postal Service fee will appear on
the package in the
form of postage-due stamps. This procedure has
been authorized
by international postal convention. An exception
to this is
made for dutiable material mailed from U.S. military
post
offices located abroad; in these cases, postal
handling fees
are not charged. A Customs processing fee of $5.00
will be
assessed on all dutiable mail shipments.
What happens to my parcel if it is not claimed?
Mail parcels not claimed within 30 days
will be returned
to the sender unless a duty assessment is being
protested.
How do I locate a missing or overdue mail parcel?
If your parcel is long overdue, or if
you think it may be
lost in the mail, you should contact your local
post office and
request that a parcel tracer action be initiated
to locate it.
This is a matter over which Customs has no control.
If a parcel has been detained by Customs
for a specific
reason, such as the lack of a proper invoice,
bill of sale, or
other documentation; a possible trademark violation;
or if a
formal Customs entry is required, the Customs
office holding
your shipment will notify you immediately of the
reason for
detention and how you can obtain release of the
shipment.
How do I protest the Customs duty on my mail
package?
If you think the amount of duty has been
assessed
incorrectly, you may obtain a reconsideration
of the duty in
either of two ways:
(1) Pay the assessed duty and take delivery
of the
merchandise. Then, send the yellow copy of the
mail entry
receipt, CF 3419A, which accompanied the parcel
when it was
delivered, to the issuing Customs office identified
on the
form. Include with the yellow copy a statement
as to why you
believe the assessment is incorrect and copies
of any invoices,
bills of sale, or other evidence you may have.
Requests for an
adjustment must be made within 90 days after you
have received
the package and paid the duty.
(2) Decline to pay the duty and postpone acceptance
of the
shipment. Then, provide the postmaster, within
five days of
your refusal, a written statement of your objections
to the
duty assessment. The postmaster will forward your
statement,
along with the mail entry (form CF 3419A), any
invoices, bills
of sale, or other evidence you choose to furnish,
to the
international mail branch that issued the mail
entry.
The postmaster retains custody of the
shipment until
informed by the international mail branch of the
disposition to
be made of your protest. No postal storage charges
will accrue
during this period.
If you are located near one of Customs'
international mail
branches, the postmaster may send the CF 3419A
to that branch
instead, along with your statement and evidence
for
reconsideration of duties or tariffs.
If consideration of your protest results
in a refund, the
refund check must be made payable to the addressee
shown on the
mail entry.
Will the same rate of duty apply on future
shipments?
The rate of duty assessed on a mail entry
is not binding
for future importations. A binding ruling on tariff
classification may be obtained by writing to the
Commissioner
of Customs, Attn: Office of Regulations and Rulings,
Washington, D.C. 20229.
U.S. Postal Service Regulations prohibit sending
alcoholic
beverages through the mail (18 U.S.C. 1716(f)).
Am I entitled to any exemptions from duty?
Bona fide gifts.
Bona fide, unsolicited gifts are allowed
to enter duty
free as long as their fair retail value does not
exceed $50,
and if the recipient does not receive more than
$50 worth of
such gifts in the same day. (See 19 CFR Section
10.152.) There
is no duty exemption for shipments containing
alcohol-based
perfume, tobacco products or alcoholic beverages
unless the
entire shipment has a retail value of less than
$5.00. On bona
fide gifts sent to the United States from the
U.S. Virgin
Islands, Guam, and American Samoa, the limitation
is $100 fair
retail value. To qualify for a duty exemption
under this
provision, the gifts must be sent by persons already
outside
the United States to persons in the United States.
The gift exemption does not apply to gifts
mailed to
oneself or mail-ordered from the United States.
It also does
not apply where two or more persons traveling
abroad together
mail home gifts to each other.
Gifts intended for more than one person
may be
consolidated in the same package provided:
* They are individually wrapped,
* They are labeled with the name of the
recipient, and
* The value of each gift does not exceed
$50 ($100 if sent
from the U.S. Virgin Islands, American Samoa,
or Guam).
Following these simple instructions will
insure quick
Customs clearance of gift packages.
Gift Packages, including consolidated
gift packages,
should be clearly marked on the outside of the
package:
"Unsolicited Gifts" with 1 ) the name
of the donor, 2) nature
of the gifts, if there is more than one in a consolidated
package, 3) the accurate fair retail value of
each gift, 4) the
name of each recipient.
Here is an example of the correct way
to mark a
consolidated package:
Christmas gifts:
* To John Jones--One belt, $20; one box
of candy, $5; one
tie, $5.
* To Bill Jones--two shirts, $25; one belt,
$5; one pair of
trousers, $15.
Customs duty will be collected on all
improperly marked
consolidated packages and individual
gifts worth more than $50.
Should any single gift within a consolidated
package
exceed the $50 value limit, then all the gifts
making up the
consolidated package will be dutiable. Each gift
shall be
dutiable at the rate that would normally be assessed
on it,
unless the sender has not marked all gifts so
that the quantity
and value of each can be readily ascertained.
In such a case,
the duty rate shall be based on the highest rate
of duty for
any gift in the consolidated package.
All foreign-made merchandise that enters
the United
States, whether new or used, is subject to duty.
United States Products Returned.
Articles which are the growth, manufacture,
or product of
the United States and have not been processed
or enhanced in
value while abroad are not subject to duty upon
their return to
the United States. Packages containing only products
of the
United States should be clearly marked on the
outside wrapper
"American Goods Returned."
Personal and Household Effects.
The personal and household effects of
any person (military
or civilian) employed by the United States Government
are
eligible for duty-free entry if that person is
returning to the
United States after completing an assignment of
extended duty
abroad. The articles must have been in the returnee's
possession prior to departure for the United States.
A sealed
envelope containing a copy of the Government orders
terminating
the assignment must accompany the articles. This
envelope
should be attached securely to the outer wrapper
of the parcel.
The parcel should also be clearly marked on the
outside,
"Returned Personal Effects--Orders Enclosed."
Articles ordered from military exchanges
prior to
departure for the United States and mailed from
the exchange to
a service member's home address after departure
do not qualify
under this exemption and are dutiable. Goods of
foreign origin
are subject to duty, even if purchased in military
exchanges
(PX, AAFEX, NEX).
Will articles acquired while traveling abroad
and mailed home
be duty-free under my personal exemption?
Travelers returning from abroad are allowed
an exemption
from Customs duty on $400 worth of foreign merchandise
that
accompanies them upon their return to the United
States. Except
as noted below under the $1,200 exemption, all
merchandise to
be entered under the traveler's personal exemption
must
accompany that individual when reentering the
United States.
Foreign-made articles purchased during a trip
abroad and mailed
home are subject to duty.
$1,200 Exemption
If you return directly or indirectly from
the Virgin
Islands of the U.S., American Samoa, or Guam,
you may receive a
Customs exemption of $1,200, based upon the fair
retail value
of the articles in the country where you acquired
them. Of this
$1,200, not more than $400 may be applied to merchandise
not
obtained in these islands. This duty-free exemption
is
increased to $600 if the merchandise was acquired
in a
Caribbean Basin Initiative beneficiary country
(listed on page
13 of this pamphlet).
Tourist purchases acquired in and sent
directly from a
U.S. insular possession to the United States may
be entered
free of duty under your $1,200 exemption if the
items are
properly declared and processed. Articles acquired
elsewhere
must accompany you at the time of your return
for duty-free
entry under your personal exemption.
An additional $1,000 worth of articles
acquired in these
islands may also be sent to the United States
as unaccompanied
tourist purchases and entered at a flat 5% rate
of duty. Any
amount over this will be dutiable at the various
rates of duty
applicable to the articles.
The procedures outlined below must be followed.
Step 1. At the time of your return: a)
list all articles
acquired abroad on your baggage declaration (CF
6059B) except
those sent under the bona fide gift provision
to friends and
relatives in the United States; b) indicate which
articles are
unaccompanied; c) fill out a Declaration of Unaccompanied
Articles (CF 255) for each package you are sending.
This
three-part form should be available where you
make your
purchase; if it is not, ask for a copy when you
clear U.S.
Customs.
Step 2. When you return to the United
States, Customs
will: a) collect duty and tax on goods accompanying
you, if tax
or duty is owed; 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 255
(a yellow and a
white) will be returned to. you.
Step 3. Return the yellow copy of the
form to the
shopkeeper or vendor holding your purchase and
keep the other
copy for your records. The traveler is responsible
for
informing the shopkeeper at the time of purchase
not to send
the merchandise until the shopkeeper has received
this yellow
copy.
Step 4. The shopkeeper then puts the yellow
copy of the
255 into an envelope and attaches the envelope
securely to the
outside of the package. The merchant must also
label the
package, on the outside wrapper near the envelope
if possible,
"Unaccompanied Tourist Purchase." NOTE:
This is the most
important step to follow in order to receive the
benefits
allowed under this procedure.
Step 5. The Postal Service will deliver
your package after
it has cleared Customs. The Postal Service will
also collect
any duty or other Customs fees that may be owed,
along with
package handling fees.
Are articles from the U.S. insular possessions
dutiable other
than tourist purchases mailed to the U.S.?
While the U.S. Virgin Islands, American
Samoa, and Guam
are insular possessions of the United States,
they are outside
the Customs territory of the United States. Articles
imported
into the United States from these insular possessions
are
subject to duty. However, articles which are the
growth or
product of these islands, and articles which are
manufactured
or produced there, are duty free if they: 1) do
not contain
foreign materials to the value of more than 50
percent of the
appraised value of the manufactured article, as
determined by
Customs, 2) come directly to the Customs territory
of the
United States from these islands, and 3) are not
prohibited by
quota limitations or otherwise.
How do I return an article for repair or alteration?
If you are sending foreign-made merchandise
abroad for
repairs or alterations, you should register the
item with
Customs before mailing it in order to avoid paying
duty twice.
(Foreign-made merchandise is dutiable when entering
the United
States unless the owner has demonstrated prior
ownership, and
foreign-made repairs may also be dutiable.) You
can get a
Certificate of Registration, Customs form 4455,
for this
purpose at any local Customs office.
To export articles for repair, you should
bring the
merchandise to your nearest Customs office for
certification,
which simply means that the Customs officer will
verify that
the article(s) described on the 4455 form are
indeed those
being shipped abroad. After doing so, the Customs
officer will
complete the CF 4455 in duplicate and will enter
the Date,
Port, and his or her Signature on the forms. The
officer will
then give both forms to you.
Enclose the original 4455 with the merchandise
you are
shipping abroad to facilitate Customs processing
after the
repaired merchandise has been mailed back to you.
Keep the
duplicate copy just in case something goes awry
and you need to
assure that you are liable only for duty on the
repairs and not
on the complete article. Also, be sure to instruct
your foreign
supplier to return the CF 4455 with the repaired
article and to
mark on the outside of the return package "Repaired/Altered
Merchandise--CF 4455 Enclosed." Goods that
have been repaired
or altered free of charge may still be subject
to Customs duty
depending upon the Customs officer's determination
after
examining the return shipment.
The Customs Service has an arrangement
with the U.S.
Postal Service for those who live more than 20
miles from a
Customs office. In such cases, you may bring your
merchandise
to the nearest post office, where the postmaster
can certify
the articles on the CF 4455 in the manner described
above. It
will still be necessary, however, to get copies
CF 4455 from
the Customs Service.
How is a duty refund obtained on a damaged
article
Parcels in transit from abroad undergo
much handling and
processing by foreign and domestic post offices
as well as by
Customs. Customs has possession of a parcel for
only a short
time out of that entire period and has no control
over the
shipment during the remainder of its journey.
If your parcel
arrives so damaged that its contents are beyond
repair, you may
choose to simply abandon the shipment to the post
office. If
you do this and you have already paid the Customs
duty, you
should 'obtain a statement from the delivering
post office that
you have abandoned the shipment. Send a copy of
that statement
along with a copy of your mail entry receipt (CF
3419A) to the
issuing Customs office shown on the front of the
mail entry
receipt and request a full refund of the duty
and postal
handling fee.
Are replacement articles dutiable?
Occasionally, merchandise from a foreign
supplier is
unsatisfactory; for example, it may be the wrong
size, color,
broken in transit, or simply not according to
the order placed
with the supplier. Recipients of these parcels
generally return
the item to the foreign firm and request a replacement
free of
charge.
The replacement article is dutiable. You
may, however,
| 
