SubscribeYour duty-free exemption is $800 if you are a returning U.S. resident and the items you acquired abroad accompany you. The duty-free exemption is $600 if you are returning directly from a Caribbean Basin Economic Recovery Act country. The exemption is $1,200 if you are returning from American Samoa, Guam, or the U.S. Virgin Islands.Although apparently things can get pretty dicey if you're carrying tuna [pdf].
Foreign-made personal articles taken abroad are subject to duty each time they are brought back into the United States unless you have acceptable proof of prior possession. Documents which fully describe the article, such as a bill of sale, insurance policy, jeweler's appraisal, or receipt for purchase, may be considered reasonable proof of prior possession.
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posted by Doohickie at 8:06 PM on December 11, 2004