Customs & Duty-Free - Customs & duty-free requirements you should know.

You're just back from your vacation, where you bought some souvenirs, a couple of T-shirts, a pack of cigarettes -- maybe stowed a local beer mug. For entertainment, you brought along your personal cassette player. Are you going to be detained by customs while they count your cigarettes and demand a receipt for the cassette player? It could happen.

Getting in line at customs can be among the most intimidating events in your travels; figuring out just what the heck "duty free" means among the most confusing.

For such an arcane and tortuous subject, the United States Customs Service Web site is surprisingly well-organized and easy to navigate. Following is a synopsis of some of the more common questions asked by travelers.

What You Must Declare
The simple answer: everything that you didn't have with you when you left the country. I quote: "Articles acquired abroad and brought into the United States are subject to applicable duty and Internal Revenue Tax." That means gifts for others, gifts given to you, things you found, borrowed clothes, you name it.

Note that the law is very broad with respect to "acquisitions;" you must even declare "Repairs or alterations to any items you took abroad and then brought back, even if the repairs/alterations were performed free of charge."

For items purchased overseas, you must declare them each time you return to the US. For foreign-made items purchased at home, you are expected to have proof of purchase, or to register them with the Customs office nearest you. In our experience, Customs is generally lax in this regard; we're not seeing Walkmans confiscated for lack of a receipt. However, if you are traveling with something unusual, you'll want to follow the letter of the law.

Additionally, you must declare all food items, in the event that the items might carry pests or diseases.

Determining Value of Items
If you bought it out of the country, you must declare the price you paid for it. So, if you bought some socks at the beginning of the trip, and all but wore them out, you can't depreciate them; they're worth what you paid for them new.

Standard $800 Exemption; Special Exemptions ($600, $1200)
Your exemption from duties may total $600, $800 or $1200, depending on how you reenter the country. The standard exemption is $800 per person. However, you are eligible for a $600 exemption if you are returning from any of the 24 Caribbean Basin Economic Recovery Act countries, and a $1200 exemption if you are returning directly or indirectly from a US insular possession - American Samoa, Guam, or the US Virgin Islands.

Family Declaration
The head of a household can make a joint declaration for all members residing in the same household and traveling together. In this case, each person still gets the standard exemption, regardless of which family member actually bought any given items. For example, a family of four that makes a joint declaration gets four times $800, or a $3200 exemption, even if Dad bought $3000 worth of stuff, and everyone else only $200 together. Infants and children get the same exemption as adults.

Time Limitations
As a general rule, you qualify for your exemption only when returning from a stay abroad of at least 48 hours, and you have not used any part of your exemption in the preceding 30 day period. If you do not meet the 48-hour or 30-day restrictions, you are eligible for only a $200 exemption.

Be careful of itineraries that take you out of the US, then bring you back to the US only briefly before leaving yet again (for example: California-Australia-Hawaii-Japan). You can lose your exemptions very quickly in these cases; the Customs Dept. is flexible, however, and you may retain your exemptions if you meet certain requirements. See a Customs officer if you encounter this situation.

What About Special Items Like Cigars and Alcohol?
The laws are very explicit: if you are bringing back more than one liter (33.8 fl. oz.) of alcoholic beverages, 200 cigarettes (one carton), or 100 cigars, you must declare them. If you don't meet the 48-hour or 30-day restrictions, you may include any of the following: 50 cigarettes, 10 cigars, 150 milliliters (4 fl. oz.) of alcoholic beverages, or 150 milliliters (4 fl. oz.) of perfume containing alcohol.

Laws have changed regarding Cuban cigars: Only persons returning from Cuba after a licensed visit there are permitted to bring Cuban cigars into the United States, provided the value of such cigars does not exceed $100 US dollars and the cigars are for that individual's personal use and not for resale. All other importations of Cuban cigars are illegal.

Mailing Items from Overseas
Your exemption applies only to those things you have on your person when you return to the United States; if you mail anything back, you're responsible for paying the duties and taxes on those items separately.

Gifts
Gifts mailed from overseas valued at less than $100 are duty-free; non-gift purchases mailed to the US valued at less than $200 pass duty-free. You can send multiple gifts to the same recipient; however, they cannot receive more than $100 worth of gifts per day, or $200 worth of gifts per day when shipped from an insular possession (a "day" counts as the day it arrives at customs for processing, not the day it is sent or arrives at the recipient's address). The traveler cannot send a "gift" parcel to themselves, nor can persons traveling together send "gifts" to each other.

The outer wrapping must be marked with: the fair retail value of the contents; the contents' identity (e.g., shirts, belts, watch, figurines, etc.); and whether the package is a gift ($100 exemption) or for personal use ($200 exemption).

Alcohol, tobacco products, or perfume containing alcohol with a retail value over $5 may not be included in the gift exemption by federal law.

Agricultural and Food Items
All agricultural and food items must be declared, but this gets tricky; bakery items and all cured cheeses are admissible; most fruits and vegetables are either restricted or prohibited. Make no assumptions: a piece of fruit bought in a foreign airport that you didn't eat must be declared.

Pets, Animals, Livestock
Pet owners should not assume that their pet is going to pass customs, just because you've been to the vet recently. Dogs, cats, and turtles are free of duty. For dogs and cats, the primary concern is rabies; vaccinations must take place at least 30 days before entry into the country, and you should bring all documentation of up-to-date vaccinations. The animal must also appear to be in general good health; cats are also possibly subject to quarantine in Guam and Hawaii, which are rabies-free. For other animals, things get stickier; birds must be quarantined in specific locations, and it gets worse from there.

Also included in this section is information on import restrictions placed on live wildlife and any part or products, such as feathers, skins, eggs; and articles manufactured from wildlife.

If you are traveling abroad with a pet, the Customs Service recommends you get a copy of Customs booklet, Pets & Wildlife. You'll be surprised at the nature and extent of some of the restrictions, and failing to meet regulations could result in an extended quarantine for your pet.

Currency
You can take out or bring unlimited "monetary instruments," as the Customs folks call cash, money orders, traveler's checks, and the like, but if you are carrying more than $10,000 worth of monetary instruments, you must file a report with US Customs.

As defined by the Customs Service: "Money" means monetary instruments and includes US or foreign coin currently in circulation, currency, traveler's checks in any form, money orders, and negotiable instruments or investment securities in bearer form.

Medications and Drugs
The transport of medications and drugs is not something to take for granted, under any circumstances. Drug laws vary considerably across borders, and you'll need to make sure you're clear before carrying anything across borders. Learn more in the Customs office Medications section.

Other Prohibited and Restricted Articles
These are numbered and varied; the Customs office Prohibited and Restricted Articles section outlines this information in detail.

What is Duty-Free? And Why Was I Charged Duty on Duty-Free?
Duty-free is a confusing term; it means only that the price you pay at the duty-free store, or on the airplane or ship, does not include the additional cost of duty and taxes. Thus, you must declare these items when you arrive at your destination. Additionally, for items bought at a US duty-free shop, if brought back into the US, you must pay the duty and taxes, and cannot include them in your exemption.

This is All About Coming Back to the United States; What About Leaving the US?
Customs and duty laws vary considerably from one country to the next; you'll need to check with the embassy, consular office, or tourist bureau of the specific country. Check also with your airline or cruise line, as they may have considerable experience in this respect.