Marriage Laws » United States » Customs Information

Declarations Exemptions

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If you understate the value of an article you 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 retained by Customs 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 result in civil and/or criminal penalties.

If you fail to declare an article acquired abroad, not only is the article subject to seizure and/or retention, but you will be liable for a personal penalty in an amount equal to the value of the article in the United States. In addition, you may also be liable for criminal prosecution.

Don't rely on advice given by persons outside the Customs Service. It may be misleading. You could violate Customs laws and incur costly penalties. Any questions should be directed to the nearest Customs Office before you leave or upon entry into the United States.

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 routinely handle tourist items and become acquainted with the foreign prices. Moreover, current commercial prices of foreign items are available at all times and on-the-spot comparisons of these values can be made.

Be wary of an individual who asks you to carry an item back to the United States. You are responsible for everything in your possession when you clear Customs. Packages from other individuals have been known to contain contraband and/or currency. You would be responsible for any penalties that may be assessed on these packages.

Play it safe - Declare it All

Your Declaration

You must declare all articles acquired during your trip and in your possession at the time of your return. This includes:

• Articles that you purchased.
• Articles presented to you while abroad, such as wedding and birthday presents or inherited items.
• Articles purchased in duty-free shops or on board a carrier.
• 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.
  
• All articles you intend to sell or use in your business. Promotional items and samples for Customs purposes are only those items that are valued at $1 or less.

In addition, you must declare any articles acquired in the U.S. Virgin Islands, American Samoa, Guam or a country of the Caribbean Basin Economic Recovery Act 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 the country of acquisition. The stated price must include any "value added tax" (VAT) if it was not refunded prior to arrival. 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.

Oral Declaration

Customs declaration forms are distributed on vessels and planes and should be prepared in advance of arrival for presentation to Immigration and Customs inspectors. You may declare orally to the Customs inspector the articles you acquired abroad if the articles are accompanying you and have not exceeded the duty-free exemption allowed. A Customs officer may, however, ask you to prepare a written list of the articles.

Written Declaration

A written declaration will be necessary when:

• The total fair retail value of articles acquired abroad exceeds your personal exemption.
• More than one liter (33.8 fl. oz.) of alcoholic beverages, 200 cigarettes (one carton), and 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, Guam or a Caribbean Basin Economic Recovery Act country are being sent to the United States.
• A Customs duty or Internal Revenue Tax is collectible on any article in your possession.
• A Customs officer requests a written list of articles acquired.
• 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. For example, Mrs. Smith purchased an item for $600, but Mr. Smith only purchased $200 worth of merchandise. Mr. and Mrs. Smith may combine their $400 exemptions and will not have to pay duty on the items they acquired.

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 Visiting the U.S., Customs Requirements for Non-Residents.

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.

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