Visiting the US - Customs Regulations for Nonresidents
» Professional Equipment
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 A person emigrating to the United States may enter professional equipment free of duty if it was owned and used abroad; this includes professional books and tools of trade, occupation, or employment. Theatrical scenery, properties, or apparel and articles for use in any manufacturing establishment are not eligible for this exemption.