Custom declaration forms are distributed on planes and vessels and should be prepared in advance of return to the USA
for presentation to Immigration and Custom Inspectors. The head of the 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. Infants and children returning to the United States are entitled to the same exemptions as adults.
Duty Free Exemptions
- If you are returning from a stay abroad of at least 48 hours U.S. residents are entitled to a $400 dollar exemption. This
means that articles with a total value of up to $400 will be admitted duty-free, as long as they accompany you.
(Purchases you mail home cannot be included)
- Fine art (not handicraft) and antiques over 100 years old are commonly acquired items that do not require payment of duty.
- IMPORTANT: This $400 exemption applies only if you have not used any exemption, or any part of an exemption, within the
preceding 30-day period.
- A $1200 exemption is allowed if you are returning from the U.S. possessions of America Samoa, Guam, or the U.S. Virgin Islands.
- A $600 exemption is allowed if you are returning from:
| Antigua and Barbuda |
El Salvador |
Netherlands Antilles |
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| Aruba |
Grenada |
Nicaragua |
Bahamas |
| Guatemala |
Panama |
Barbados |
Guyana |
| Saint Kitts and Nevis |
Belize |
Haiti |
Saint Lucia |
| Costa Rica |
Honduras |
Saint Vincent/Grenadines |
Dominica |
| Jamaica |
Trinidad and Tobago |
Dominican Republic |
Montserrat |
| Virgin Islands, British |
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If you are returning from anywhere other than a Caribbean Basin country or a U.S. insular possession (U.S. Virgin Islands, American Samoa, or Guam), you may bring back $800 worth of items duty-free, as long as you bring them with you (this is called accompanied baggage).
If you return directly or indirectly from a U.S. Insular possession (U.S. Virgin Islands, American Samoa, or Guam), you are allowed a $1,200 duty-free exemption.
For further information check with the U.S. Customs web site at
www.customs.ustreas.gov.
Duty Free Shopping
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 in 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. If your purchases abroad (including your duty free purchases) exceed your personal exemption,
the excess amount will be subject to duty.
V.A.T.
Value Added Tax (V.A.T.) is a national sales tax levied on retail goods and services in many foreign countries. Each country sets its
own rates so it varies depending on your location. Example: the standard rate in England is currently 17.5% so obtaining relief from
VAT can effect quite a savings. To obtain these savings a few rules apply:
- Take your passport with you when you shop so that you can verify you are a foreign citizen.
- When making a purchase ask the sales clerk if the store issues VAT refunds and what the procedure will be. Many locations allow
for the invoice/form to be filled out by the clerk, many will have a special desk where one person handles the forms after the
invoice is in hand. (Many stores do impose minimum purchase amounts before they will issue VAT reclaims.)
- On leaving the country, allow additional time at the airport. Do not check any luggage containing VAT purchases. Present the
goods purchased together with sales invoices and VAT forms to the Custom Officer. Note: With the EC (European Community) VAT forms
will be turned in at your departure point from the last EC country you are in.
- A VAT refund check, in U.S. dollars will be mailed to your home address.
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