Visiting the US - Customs Regulations for Nonresidents
» Articles Subject to Duty
Guide Sections ...   • Introduction   • Your Exemptions   • Personal Effects   • Alcoholic Beverages   • Tobacco Products   • Vehicles   • Household Effects   • Professional Equipment   • Gift Exemptions   • Duty-Free Shops   • Other Exemptions ...   • Articles Free of Duty Under Trade Agreements   • Articles Subject to Duty   • Household Goods ...   • Prohibited & Restricted   • Visas   • Sales Tax Questions Imported articles that cannot be claimed under the exemptions discussed above are subject to duty and tax. After deducting your exemptions and the value of any duty-free articles, a flat rate of duty of 10 percent will be applied to the next $1,000 (fair retail value in the country of acquisition) worth of merchandise. Any dollar amounts or articles above $1,000 will be dutiable at whatever duty rate(s) apply to the merchandise. Articles to which the flat rate of duty is applied must accompany you and must be for your personal use or for use as gifts. You can receive this flat-rate provision only once every 30 days, excluding the day of your last arrival.