The other will be dutiable at 3 percent, plus any Internal Revenue Tax (IRT) that is due.Ī joint declaration is a Customs declaration that can be made by family members who live in the same household and return to the United States together.

If you return from Europe with $200 worth of purchases, including two liters of liquor, one liter will be duty-free under your returning resident personal allowance/exemption. The flat duty rate will apply to articles that are dutiable but that cannot be included in your personal exemption, even if you have not exceeded the exemption. For example, if you buy alcoholic beverages in a Customs duty-free shop in New York before entering Canada and then bring them back into the United States, they will be subject to Customs duty and Internal Revenue Service tax (IRT). Customs duty if you bring them into the United States. Articles purchased in a American Customs duty-free shop are also subject to U.S. Therefore, if your acquired articles exceed your personal exemption/allowance, the articles you purchased in Customs duty-free shop, whether in the United States or abroad, will be subject to Customs duty upon entering your destination country. CBP uses the Harmonized Tariff Schedule of the United States Annotated (HTSUS), which is a reference manual that the provides the applicable tariff rates and statistical categories for all merchandise imported into the U.S.ĭuty-Free Shop articles sold in a Customs duty-free shop are free only for the country in which that shop is located. The Harmonized Tariff System (HTS) provides duty rates for virtually every existing item. This percentage is determined by the total purchased value of the article(s) paid at a foreign country and not based on factors such as quality, size, or weight. Customs and Border Protection the articles are AGR or pay Customs duty. American Goods Returned (AGR) do not have to be declared, but you must be prepared to prove to U.S. Also, anything you bring back that you did not have when you left the United States must be 'declared.' For example, you would declare alterations made in a foreign country to a suit you already owned, and any gifts you acquired outside the United States. Each article has a specific duty rate, which is determined by a number of factors, including where you acquired the article, where it was made, and what it is made of. The purpose of Customs Duty is to protect each country's economy, residents, jobs, environment, etc., by controlling the flow of goods, especially restrictive and prohibited goods, into and out of the country.ĭutiable refers to articles on which Customs Duty may have to be paid. Customs Duty is a tariff or tax imposed on goods when transported across international borders.

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