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      Customs Rules for Returning Residents


     


KNOW BEFORE YOU GO



     CONTENTS



Your Declaration


     Oral, written, family



Warning--Penalties


     Underevaluation, failure to declare



Your Exemptions


     $400, $600, $1200, $25

     Cigars, cigarettes, alcoholic beverages

     Time limitations



Gifts


     Mailed to friends and relatives

     Accompanying you



Other Articles: Free of Duty or Dutiable


     Duty-free products from developing countries

     Personal belongings mailed home

     Foreign-made articles taken abroad

     Vehicles, airplanes, boats taken abroad

     Household effects

     Flat rates of duty

     Payment of duty

     Various rates of duty



Prohibited and Restricted Articles


     Prohibited items

     Artifacts (see Cultural Property)

     Automobiles

     Biological materials

     Books, records, computer programs and cassettes

     Ceramic tableware

     Cultural property (pre-Columbian)

     Drug paraphernalia

     Firearms, ammunition

     Food products, fruits and vegetables

     Gold

     Meats, livestock, poultry

     Medicine containing narcotics, fraudulent drugs

          and medical devices

     Merchandise from Cambodia (Kampuchea), Cuba,

          Iran, Iraq, Libya, North Korea, and Vietnam

     Money and other monetary instruments

     Pets

     Plants

     Textiles

     Trademarked articles

     Wildlife and fish



Customs Pointers


     Traveling back and forth across the border

     "Duty-free" shops, sales slips

     Packing your baggage, photographic film

     Shipping hints: mail, express, freight

     Unaccompanied tourist purchases

     Storage charges

     Notice to California residents



Location of Customs Offices



Your Declaration



     You must declare all articles acquired abroad and in your

possession at the time of your return. This includes:


   * Articles that you purchased.


   * Gifts presented to you while abroad, such as wedding or

     birthday presents.


   * Articles purchased in duty-free shops.


   * Repairs or alterations made to any articles taken abroad

     and returned, whether or not repairs or alterations were

     free of charge.


   * Items you have been requested to bring home for another

     person.


   * Any articles you intend to sell or use in your business.

     In addition, you must declare any articles acquired in

     the U.S. Virgin Islands, American Samoa, or Guam and not

     accompanying you at the time of your return.


     The price actually paid for each article must be stated on

your declaration in U.S. currency or its equivalent in country

of acquisition. If the article was not purchased, obtain an

estimate of its fair retail value in the country in which it

was acquired.


     Note: The wearing or use of any article acquired abroad

does not exempt it from duty. It must be declared at the price

you paid for it. The Customs officer will make an appropriate

reduction in its value for significant wear and use.



Oral Declaration



     Customs declaration forms are distributed on vessels and

planes and should be prepared in advance of arrival for

presentation to the Immigration and Customs inspectors. Fill

out the identification portion of the declaration form. You may

declare orally to the Customs inspector the articles you

acquired abroad if the articles are accompanying you and you

have not exceeded the duty-free exemption allowed (see pages

5-7). A Customs officer may, however, ask you to prepare a

written list if it is necessary.



Written Declaration



     A written declaration will be necessary when:


   * The total fair retail value of articles acquired abroad

     exceeds your personal exemption (see pages 5-7).


   * More than one liter (33.8 fl. oz.) of alcoholic beverages,

     200 cigarettes (one carton), or 100 cigars are included.


   * Some of the items are not intended for your personal or

     household use, such as commercial samples, items for sale

     or use in your business, or articles you are bringing home

     for another person.


   * Articles acquired in the U.S. Virgin Islands, American

     Samoa, or Guam are being sent to the U.S.


   * A customs duty or internal revenue tax is collectible on

     any article in your possession.


   * A Customs officer requests a written list.


   * If you have used your exemption in the last 30 days.



Family Declaration



     The head of a 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 (see pages 5-7), even if

the articles acquired by one member of the family exceeds the

personal exemption allowed.


     Infants and children returning to the United States are

entitled to the same exemptions as adults (except for alcoholic

beverages). Children born abroad, who have never resided in the

United States, are entitled to the customs exemptions granted

nonresidents.


     Visitors to the United States should obtain the leaflet

Customs Hints for Visitors (Nonresidents).


     Military and civilian personnel of the U.S. Government

should obtain the leaflet Customs Highlights for Government

Personnel for information about their customs exemptions when

returning from an extended duty assignment abroad.



WARNING!



     If you understate the value of an article declare, or if

you otherwise misrepresent an article in your declaration, you

may have to pay a penalty in addition to payment of duty. Under

certain circumstances, the article could be seized and

forfeited if the penalty is not paid.


     It is well known that some merchants abroad offer

travelers invoices or bills of sale showing false or

understated values. This practice not only delays your customs

examination, but can prove very costly.


     If you fall to declare an article acquired abroad, not

only is the article subject to seizure and forfeiture, but you

will be liable for a personal penalty in an amount equal to the

value of the article the United States. In addition, you may

also be liable to criminal prosecution.


     Don't rely on advice given by persons outside the Customs

Service. It may be bad advice which could lead you to violate

the customs laws and incur costly penalties.


     If in doubt about whether an article should be declared,

always declare it first and then direct your question to the

Customs inspector. If in doubt about the value of an article,

declare the article at the actual price paid (transaction

value).


     Customs inspectors handle tourist items day after day and

become acquainted with the normal foreign values. Moreover,

current commercial prices of foreign items are available at all

times and the-spot comparisons of these values can be made.


     Play it safe--avoid customs penalties



Your Exemptions



     In clearing U.S. Customs, a traveler is considered either

a "returning resident of the United States" or a "nonresident."


     Generally speaking, if you leave the United States for

purposes of traveling, working or studying abroad and return to

resume residency in the United States, you are considered a

returning resident by Customs.


     However, U.S. residents living abroad temporarily are

entitled to be classified as nonresidents, and thus receive

more liberal Customs exemptions, on short visits to the United

States, provided they export any foreign-acquired items at the

completion of their visit.


     Residents of American Samoa, Guam, or the U.S. Virgin

Islands, who are American citizens, are also considered as

returning U.S. residents.


     Articles acquired abroad and brought into the United

States are subject to applicable duty and internal revenue tax,

but as a returning resident you are allowed certain exemptions

from paying duty on items obtained while abroad.



$400 Exemption



     Articles totaling $400 (based on the fair retail value of

each item in the country where acquired) may be entered free of

duty, subject to the limitations on liquors, cigarettes, and

cigars, if:


   * Articles were acquired as an incident of your trip for

     your personal or household use.


   * You bring the articles with you at the time of your return

     to the United States and they are properly declared to

     Customs. Articles purchased and left for alterations or

     other reasons cannot be applied to your $400 exemption

     when shipped to follow at a later date. The 10% flat rate

     of duty does not apply to mailed articles (See pages

     24-26.) Duty is assessed when received.


   * You are returning from a stay abroad of at least 48 hours.

     Example: A resident who leaves United States territory at

     1:30 p.m. on June 1st would complete the required 48-hour

     period at 1:30 p.m. on June 3rd. This time limitation does

     not apply if you are returning from Mexico or the Virgin

     Islands of the U.S.


   * You have not used this $400 exemption, or any part of it,

     within the preceding 30-day period. Also, your exemption

     is not cumulative. If you use a portion of your exemption

     on entering the United States, then you must wait for 30

     days before you are entitled to another exemption other

     than a $25 exemption. (See page 7.)


   * Articles are not prohibited or restricted. See page 15.


     Cigars and Cigarettes: Not more than 100 cigars and 200

cigarettes (one carton) may be included in your exemption.

Products of Cuban tobacco may be included if purchased in Cuba,

see page 20. This exemption is available to each person

regardless of age. Your cigarettes, however, may be subject to

a tax imposed by state and local authorities.


     Liquor: One liter (33.8 fl. oz.) of alcoholic beverages

may be included in this exemption if:


   * You are 21 years of age or older.


   * It is for your own use or for use as a gift.


   * It is not in violation of the laws of the state in which

     you arrive.


     Note: Most states restrict the quantity of alcoholic

beverages you may import, and you must meet state alcoholic

beverage laws in addition to federal ones. If the state in

which you arrive permits less liquor than you have legally

brought into the United States, that state's laws prevail.


     Information about state restrictions and taxes should be

obtained from the state government as laws vary from state to

state.


     Alcoholic beverages in excess of the one-liter limitation

are subject to duty and internal revenue tax.


     Shipping of alcoholic beverages by mail is prohibited by

United States postal laws. Alcoholic beverages include wine and

beer as well as distilled spirits.



$600 and $1200 Exemptions



     If you return directly or indirectly from a U.S. insular

possession--American Samoa, Guam, or the U.S. Virgin

Islands--you may receive a customs exemption of $1200 (based

upon the transaction value of the articles in the country where

acquired). You may also bring in 1,000 cigarettes, but only 200

of them may have been acquired elsewhere.


     If you are returning from any of the following 24

beneficiary countries, your customs exemption is $600, based

upon fair market value:


Antigua and Barbuda     Grenada         Panama

Aruba                   Guatemala       Saint Christopher/Kitts

Bahamas                 Guyana              and Nevis

Barbados                Haiti           Saint Lucia

Belize                  Honduras        Saint Vincent and

Costa Rica              Jamaica             the Grenadines

Dominica                Montserrat      Trinidad and Tobago

Dominican Republic      Netherlands     Virgin Islands,

El Salvador                  Antilles       British

                        Nicaragua


     In the case of the $1200 exemption, up to $600 worth of

the merchandise may have been obtained in any of the

beneficiary countries listed above, or up to $400 in any other

country. For example, if you traveled to the U.S. Virgin

Islands and Jamaica and then returned home, you would be

entitled to bring in $1200 worth of merchandise duty-free. Of

this amount, $600 worth may have been acquired in Jamaica.


     In the case of the $600 exemption, up to $400 worth of

merchandise may have been acquired in other foreign countries.

For instance, if you travel to England and the Bahamas, and

then return home, your exemption is $600, $400 of which may

have been acquired in England.



$25 Exemption



     If you cannot claim the $400, $600, or $1200 exemptions,

because of the 30-day or 48-hour minimum limitations, you may

bring in free of duty and tax articles acquired abroad for your

personal or household use if the total fair retail value-does

not exceed $25. This is an individual exemption and may not be

grouped with other members of a family on one customs

declaration.


     You may include any of the following: 50 cigarettes, 10

cigars, 150 milliliters (4 fl. oz.) of alcoholic beverages, or

150 milliliters (4 fl. oz.) of alcoholic perfume. Cuban tobacco

products brought directly from Cuba may be included.


     Alcoholic beverages cannot be mailed into the United

States. Customs enforces the liquor laws of the state in which

you arrive. Because state laws vary greatly as to the quantity

of alcoholic beverages which can be brought in, we suggest you

consult the appropriate state authorities.


     If any article brought with you is subject to duty or tax,

or if the total value of all dutiable articles exceeds $25, no

article may be exempted from duty or tax.



Gifts



    Bona fide gifts of not more than $50 in fair retail value

where shipped can be received by friends and relations in the

United States free of duty and tax, if the same person does not

receive more than $50 in gift shipments in one day. The "day"

in reference is the day in which the parcel(s) are received for

customs processing. This amount is increased to $100 if shipped

from the U.S. Virgin Islands, American Samoa, or Guam. These

gifts are not declared by you upon your return to the States.


      Gifts accompanying you are considered to be for your

personal use and may be included within your exemption. This

includes gifts given to you by others while abroad and those

you intend to give to others after you return. Gifts intended

for business, promotional or other commercial purposes may not

be included.


     Perfume containing alcohol valued at more than $5 retail,

tobacco products, and alcoholic beverages are excluded from the

gift provision.


     Gifts intended for more than one person may be

consolidated in the same package provided they are individually

wrapped and labeled with the name of the recipient.


     Be sure that the outer wrapping of the package is marked

1) unsolicited gift, 2) nature of the gift, and 3) its fair

retail value. In addition, a consolidated girl parcel should be

marked as such on the outside with the names of the recipients

listed and the value of each gift. This will facilitate customs

clearance of your package.


     If any article imported in the gift parcel is subject to

duty and tax, or if the total value of all articles exceeds the

bona fide gift allowance, no article may be exempt from duty or

tax.


     If a parcel is subject to duty, the United States Postal

Service will collect the duty plus a handling charge in the

form of "Postage Due" stamps. Duty cannot be prepaid.


     You, as a traveler, cannot send a "gift" parcel to

yourself nor can persons traveling together send "gifts" to

each other. Gifts ordered by mail from the United States do not

qualify under this duty-free gift provision and are subject to

duty:



Other Articles: free of duty or dutiable



     Duty preferences are granted to certain developing

countries under the Generalized System of Preferences (GSP).

Some products from these countries have been exempted from duty

which would otherwise be collected if imported from any other

country. For details, obtain the leaflet GSP & The Traveler

from your nearest Customs office. Many products of certain

Caribbean countries are also exempt from duty under the

Caribbean Basin Initiative (CBI). Most products of Israel may

enter the United States either free of duty or at a reduced

duty rate. Check with Customs.


     The U.S.-Canada Free Trade Agreement was implemented on

January 1, 1989. U.S. returning residents arriving directly or

indirectly from Canada are eligible for free or reduced duty

rates as applicable, on goods originating in Canada as defined

in the Agreement.


     Personal belongings of United States origin are entitled

to entry free of duty. Personal belongings taken abroad, such

as worn clothing, etc., may be sent home by mail before you

return and receive free entry provided they have not been

altered or repaired while abroad. These packages should be

marked "American Goods Returned." When a claim of United States

origin is made, marking on the article to so indicate

facilitates customs processing.


     Foreign-made personal articles taken abroad are dutiable

each time they are brought into our country 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.


     Items such as watches, cameras, tape recorders, or other

articles which may be readily identified by serial number or

permanently affixed markings, may be taken to the Customs

office nearest you and registered before your departure. The

Certificate of Registration provided will expedite free entry

of these items when you return. Keep the certificate as it is

valid for any future trips as long. as the information on it

remains legible.


      Registration cannot be accomplished by telephone nor can

blank registration forms be given or mailed to you to be filled

out at a later time.


      Automobiles, boats, planes, etc., or other vehicles taken

abroad for noncommercial use may be returned duty free by

proving to the Customs officer that you took them out of the

United States. This proof may be the state registration card

for an automobile, the Federal Aviation Administration

certificate for an aircraft, a yacht license or motorboat

identification certificate for a pleasure boat, or a customs

certificate of registration obtained before departure.


     Dutiable repairs or accessories acquired abroad for

articles taken out of the United States must be declared on

your return.


     Warning: Catalytic-equipped vehicles (1976 or later model

years) driven outside the United States, Canada, or Mexico will

not, in most cases, meet EPA standards when brought back to the

U.S. As unleaded fuel generally is not available in other

countries, the catalytic converter will become inoperative and

must be replaced. Contact Environmental Protection Agency,

Washington, D.C. 20460, for details and exceptions. (See page

16.)


     Your local Customs office has the following leaflets which

will be of interest--Importing a Car and Pleasure Boats. You

may purchase Customs Guide for Private Flyers from your local

Government Printing Office bookstore. Consult your local

telephone book under "U.S. Government."


     Household effects and tools of trade or occupation which

you take out of the United States are duty free at the time you

return if properly declared and entered.


     All furniture, carpets, paintings, tableware, linens, and

similar household furnishings acquired abroad may be imported

free of duty, if:


   * They are not imported for another person or for sale.


   * They have been used abroad by you for not less than one

     year or were available for use in a household in which you

     were resident member for one year. This privilege does not

     include articles placed in storage outside the home. The

     year of use need not be continuous nor does it need to be

     the year immediately preceding the date of importation.

     Shipping time may not be included in the computation of

     the one year. in use. For information on freight

     shipments, see page 25.


     Items such as wearing apparel, jewelry, photograph

equipment, tape recorders, stereo components, and vehicles are

considered as personal articles and cannot be passed free of

duty as household effects.


     Articles imported in excess of your customs exemption will

be subject to duty unless the items are entitled to free entry

or prohibited.


     The inspector will place the items having the highest rate

of duty under your exemption, and duty will be assessed on the

lower-rated items.


     After deducting your exemptions and the value of any

articles duty free, a fiat 10 percent rate of duty will be

applied to the next $1,000 worth (fair retail value) of

merchandise. Any dollar amount of an article or articles over

$1,000 will be dutiable at the various rates of duty applicable

to the articles.


     Articles to which the flat rate of duty is applied must be

for your personal use or for use as gifts and you cannot

receive this fiat rate provision more than once every 30 days,

excluding the day of your last arrival.


     The flat rate of duty is 5% for articles purchased in the

U.S. Virgin Islands, American Samoa, or Guam, whether the

articles accompany you or are shipped.


Example: You acquire goods valued at $ 2,500 from:


U.S. insular possessions:


     Personal exemption (free of duty) .....up to $1,200

     Flat duty rate at 5% ...................next $1,000

     Various rates of duty ...............remaining $300

                                                 --------

          Total .................................$ 2,500



Caribbean Basin Economic Recovery Act countries:


     Personal exemption (free of duty) .....up to $600

     Flat duty rate at 10% ................next $1,000

     Various rates of duty .............remaining $900

                                               -------

          Total ...............................$ 2,500



Other countries or locations:


     Personal exemption (free of duty) .....up to $400

     Flat duty rate at 10% ................next $1,000

     Various rates of duty ...........remaining $1,100

                                               --------

          Total ...............................$ 2,500



     The flat rate of duty will apply to any articles which are

dutiable and cannot be included in your personal exemption,

even if you have not exceeded the dollar amount of your

exemption. Example: you are returning from Europe with $200

worth of articles which includes 2 liters of liquor. One liter

will be free of duty under your exemption, the other dutiable

at 10%, plus any internal revenue tax.


     Members of a family residing in one household traveling

together on their return to the U.S. will group articles for

application of the fiat duty rate without regard as to which

member of the family may be the owner of the articles.


      Payment of duty, required at the time of your arrival on

articles accompanying you, may be made by any of the following

ways:


   * U.S. currency (foreign currency is not acceptable).


   * Personal check in the exact amount of duty, drawn on a

     national or state bank or trust company of the United

     States, made payable to the "U.S. Customs Service."


   * Government check, money orders or traveler's checks are

     acceptable if they do not exceed the amount of the duty by

     more than $50. [Second endorsements are not acceptable,

     Identification must be presented; e.g. traveler's passport

     or driver's license].


   * In some locations you may pay duty with credit cards from

     Discover, Mastercard and VISA.


     Goods covered by an ATA Carnet: Residents returning to the

U.S. with goods covered by an ATA carnet are reminded to report

to a Customs Inspector upon their arrival. The inspector will

examine the covered goods against the carnet and certify the

appropriate reimportation counterfoil and voucher. The carnet

will serve as the customs control registration document and no

entry or payment of duty will be necessary as long as the goods

qualify as U.S. goods returned and are being brought back into

the United States within the validity period of the carnet.



Rates of Duty



     Various rates of duty for some of the more popular items

imported by tourists are provided for use as an advisory guide

only. If you have dutiable articles not subject to a fiat rate

of duty, the Customs officer examining your baggage will

determine the rates of duty.


     Rates of duty on imported goods are provided for in the

Harmonized Tariff Schedule of the United States. There are two

duty rates for each item, known as "column 1" and "column 2."

Column 1 rates are those applicable to most favored nations.

Column 2 rates are higher and apply to products from the

following countries.


Afghanistan       Kampuchea          North Korea*

Albania           Laos               Rumania

Bulgaria          Latvia             Union of Soviet

Cuba*             Lithuania               Socialist Republics

Estonia           Mongolia           Vietnam *


     NOTE: The tariff duty status accorded to these countries

is subject to change. Please check with Customs for updated

information.


     Products of the above listed column 2 countries are

dutiable at the column 2 rates of duty, even if purchased in or

sent from another country. Example: A crystal vase made in

Rumania and purchased in Switzerland would be dutiable at the

column 2 rate. If the article accompanies you, however, it may

be entered under your duty-free personal exemption or the flat

rate of duty allowance.


   * Goods from, or products of, these countries are subject to

     foreign assets controls, see page 20.



ALCOHOLIC BEVERAGES



     (Subject to federal excise taxes, which greatly exceed

Customs duties. These-taxes vary from approximately 15 cents

per liter for beer to more than $3.50 per proof liter for

distilled spirits, liquors, and cordials.)


Distilled Spirits

per proof liter

     Brandy                        10.6 to 89.8

     Gin                           13.2

     Liqueurs                      13.2

     Rum                           37

     Tequila                       33 to 60

     Vodka                         13.2 to 67.6

     Scotch                        5.3

     Other whiskeys                6.6

Wine per liter

(33.814 fluid ounces)

     Sparkling                     30.9

     Still                         8.3 to 26.4

Beer                               1.6



ANTIQUES produced prior            Free

to 100 years before date of

entry are admitted duty-free.

Have proof of antiquity

obtained from seller.



AUTOMOBILES


     Passenger                     2.5%



BAGS


     Hand, leather                 5.3% to 10%



BEADS


     Glass beads                   8%

     Imitation precious and

     semi-precious stone

     (not glass)                   6%

     Ivory*                        4.7%


BINOCULARS (PRISM), OPERA

    AND FIELD GLASSES              Free



BOOKS                              Free



CAMERAS


     Motion picture                4.5%

     Still, over $10 each          3.0%

     Cases**, leather              8%

     Lenses, mounted               6.6%



CANDY


     Sweetened chocolate bars      5.0%

     Other                         7.0%



CHESS SETS                         4.64%



CHINA, other than tableware


     Bone                          6.6%

     Non-bone                      2.5% to 9%



CHINA TABLEWARE


     Bone                          8%

     Non-bone, valued

     not over $56 per set          26%

     Non-bone, valued

     over $56 per set              8%



CIGARETTE LIGHTERS


     Pocket                        7.2% to 10%

     Table                         4.8%



CLOCKS


     Valued over $5 each           45 + 6.4%



CRYSTAL                            6% to 20%



DOLLS


     Stuffed                       Check with Customs

     Other                         12%



DRAWINGS


     Done-by-hand                  Free



FIGURINES, china                   9%

     (By professional sculptor)    3.1%



FILM


     Unexposed                     3.7%

     Exposed                       Free


  ** Cases imported with camera are classifiable with the

     camera.


   * Ivory beads made from elephant ivory are prohibited. See

     page 22.



FUR*


     Wearing apparel               5.8%

     Other                         3.4%



FURNITURE


     Wood chairs                   3.4% to 5.3%

     Wood furniture

          other than chairs        2.5%

     Bentwood                      6.6%



GOLF BALLS                         2.4%



GLOVES


     Fur                           5.8%

     Horsehide or cowhide          14%



HANDKERCHIEFS,


     linen, hemmed                 10.7%



IVORY, manufactured                4.2%


     Note: May be prohibited as endangered species.

See page 22.



JADE


     Cut, but not set,

          suitable for jewelry      2.1%

     Other articles of jade         21%



JEWELRY, precious metal


     Silver chief value, valued

          not over $18 a doz.       27.5%

     Other                          6.5%



LEATHER


     Flatgoods, wallets             4.7% to 8%

     Other manufactures of          Free to 5.6%



MUSIC BOXES                         3.2%



PAINTINGS, done entirely

     by hand                        Free



PEARLS


     Loose or temporarily strung without clasp:

     Natural                         Free

     Cultured                        2.1%

     Imitation                       8%

     Permanently strung or

     temporarily strung, with

     clasp attached or separate      6.5% to 11%



PERFUME**                            5%



POSTAGE STAMPS                       Free



PRINTED MATTER                       Free to 5.3%



RADIOS, solid state

     radio receivers                 6%



RECORDS

(PHONOGRAPH)                         3.7%


   * May be prohibited. See p. 22, Wildlife and Fish.


  ** Subject to federal excise tax of $3.566322 per liter.



SHAVERS, ELECTRIC                    4.4%



SHELL ARTICLES*                      3.4%



SHOES, Leather                       2.5% to 20%



SKIS AND SKI EQUIPMENT               3.5% to 5.5%



SOUND RECORDINGS                     Free



STONES, Cut but not set


     Diamonds                        Free

     Others                          Free to 2.1%



SWEATERS--wool                       7.5% to 17%



TAPE RECORDERS                       3.9%



TOYS                                 7%



WATCHES


     Mechanical type                (depending on jewels) plus

     Gold case                       6.25 %

     Gold bracelet                   14%

     Digital type                    3.9 %



WEARING APPAREL


     Cotton, not knit                3% to 32%

     Cotton, knit                    7.9% to 21%

     Linen, not knit                 3% to 12%

     Manmade fiber, knit             16.2% to 34.6%

     Manmade fiber, not

     knit                            7.6% to 52.9/Kg. + 21%

     Silk, not knit                  3% to 7.5%

     Wool, knit                      6% to 77.2/Kg. + 20%

     Wool, not knit                  9.8% to 30.4%



WOOD, CARVINGS AND

     ARTICLES OF                     5.1%


   * May be prohibited. See p. 22, Wildlife and Fish.


     NOTE: Duty rates are subject to change without notice by

statute. For further information call your nearest Customs

District office.



Prohibited and Restricted Articles



     Because Customs inspectors are stationed at ports of entry

and along our land and sea borders, they are often called upon

to enforce laws and requirements of other Government agencies.

For example, the Department of Agriculture is responsible for

preventing the entry of injurious pest, plant, and animal

diseases into the United States. The Customs officer cannot

ignore the Agriculture requirements-the risk of costly damage

to our crops, poultry and livestock industry is too great.


     Certain articles considered injurious or detrimental to

the general welfare of the United States are prohibited entry

by law. Among these are absinthe, liquor-filled candy (where

prohibited by state law), lottery tickets, narcotics and

dangerous drugs, obscene articles and publications, seditious

and treasonable materials, hazardous articles (e.g., fireworks,

dangerous toys, toxic or poisonous substances), and switchblade

knives (however, a one-armed person may import a switchblade

knife for personal use.)


     Other items must meet special requirements before they can

be released. You will be given a receipt for any articles

retained by Customs.



Automobiles



     Automobiles imported into the United States must conform

to Environmental Protection Agency (EPA) emission requirements

and Department of Transportation (DOT) safety, bumper and theft

prevention standards. Other than models required to meet theft

prevention standards, vehicles may be entered conditionally to

be brought into conformity. Automobiles that do not meet theft

prevention standards will not be permitted entry into the

United States, even under bond.


     Automobiles that do not meet EPA emission requirements can

only be imported by holders of conformity certificates from

EPA. These certificate holders are known as Independent

Commercial Importers (ICI). Individuals contemplating

purchasing a nonconforming vehicle should first make

arrangements with an ICI for importing and modifying the

vehicle to U.S. specifications.


     Vehicles that do not meet DOT safety and bumper standards

must be imported by a DOT-registered party under a DOT bond of

one and one-half times the value of the vehicle. Bonds may be

difficult to obtain and can be expensive. Security deposits of

50% or more of the bond amount may be required.


     Vehicles that do not conform to either EPA or DOT

standards must be imported by a company that is an ICI and

DOT-registered party with a separate DOT bond for one and

one-half times the value of the vehicle.


     Prospective purchasers should be aware that almost all

automobiles purchased overseas are manufactured to European

specifications and will require modification. Vehicles imported

conditionally to be modified to U. S. specifications, and not

modified, or not modified acceptably, must either be exported

or destroyed under Customs supervision.


     Further information on importing vehicles may be obtained

from the Environmental Protection Agency, Atm: EN-340F,

Washington, D.C. 20460, telephone (202) 2602504, and the

Department of Transportation, Office of Vehicle Safety

Compliance (NEF 32), Washington, D.C. 20590. Copies of the

Customs pamphlet Importing a Car and the EPA brochure Buying a

Car Overseas? Beware! may be obtained by writing the U.S.

Customs Service, P.O. Box 7407, Washington, D.C. 20044, or the

Environmental Protection Agency, Washington, D.C. 20460.



Biological Materials



     Biological materials of public health or veterinary

importance (disease organisms and vectors for research and

educational purposes) require import permits. Write to the

Foreign Quarantine Program, U.S. Public Health Service, Center

for Disease Control, Atlanta, Ga. 30333.



Books, Records, Computer Programs and Cassettes



     "Piratical" copies of copyrighted articles--unlawfully

made articles produced without the authorization of the

copyright owner--are prohibited from importation into the

United States. Piratical copies will be seized and destroyed,

unless the importer can demonstrate that he had no reasonable

grounds for believing his actions violated the law. Then, they

may only be returned to the country of export.



Ceramic Tableware



     Some ceramic tableware sold abroad contains dangerous

levels of lead in the glaze that can leach into certain foods

and beverages served in them. The Food and Drug Administration

recommends that ceramic tableware, especially when purchased in

Mexico, the Peoples Republic of China, Hong Kong or India, be

tested for lead release on your return or be used for

decorative purposes only.



Cultural Property



     An export certificate issued by certain Latin American

countries may be required in order to import pre-Columbian

monumental and architectural sculpture and murals, whether they

are shipped directly or indirectly from the country of origin

to the United States. Currently, there are also import

restrictions on certain items from Peru, Bolivia, and El

Salvador. Customs also enforces the Convention on Cultural

Property Implementation Act. The regulations prohibit illicit

traffic in cultural property while allowing the exchange of

national treasures for legitimate scientific, educational, and

cultural purposes. For further information, contact the United

States Information Agency, Washington, D.C. (202)485-6612.



Drug Paraphernalia



     The importation, exportation, manufacture, sale, and

transportation of drug paraphernalia are prohibited. Persons

convicted of these offenses are subject to fines and

imprisonment. As importations contrary to law, drug

paraphernalia may be seized by U.S. Custom.



Firearms and Ammunition



     Firearms and ammunition are subject to restrictions and

import permits approved by the Bureau of Alcohol, Tobacco and

Firearms (ATF). Applications to import may be made only by or

through a licensed importer, dealer, or manufacturer. Weapons,

ammunition, or other devices prohibited by the National

Firearms Act will not be admitted into the United States unless

specifically authorized by ATF.


     No import permit is required when it is proven that the

firearms or ammunition were previously taken out of the United

States by the person who is returning with such firearms or

ammunition. To facilitate reentry, persons may have them

registered before departing from the United States at any

Customs office or ATF field office. However, not more than

three nonautomatic firearms and 1,000 cartridges therefor, will

be registered for any one person. Quantities beyond these are

subject to the export licensing requirements of the Office of

Munitions Control, Department of State, Washington, D.C. 20520.


     For further information, contact the Bureau of Alcohol,

Tobacco and Firearms, Department of the Treasury, Washington,

D.C. 20226; (202) 927-7977.


     Residents of the United States carrying firearms or

ammunition with them to other countries should consult in

advance the customs officials or the respective embassies of

those countries as to their regulations.



Food Products



     Bakery items and all cured cheeses are admissible. The

USDA Animal and Plant Health Inspection Service leaflet,

Travelers Tips, provides detailed information on bringing food,

plant, and animal products into the U.S. Imported foods are

also subject to requirements of the Food and Drug

Administration.



Fruits and Vegetables



     Most fruits and vegetables are either prohibited from

entering the country or require an import permit. Every fruit

or vegetable must be declared to the Customs officer and must

be presented for inspection, no matter how free of pests it

appears to be. Most canned or processed items are admissible.


     Applications for import permits or requests for

information should be addressed to Quarantines, USDA-APHIS-PPQ,

Federal Bldg., Hyattsville, Md. 20782.


     Gold coins, medals, and bullion, formerly prohibited, may

be brought into the United States, under regulations

administered by the Office of Foreign Assets Control, except

from Cuba, Vietnam, North Korea, Libya, Iraq, Haiti and Iran.

Copies of gold coins are prohibited if not properly marked by

country of issuance.



Meats, Livestock, Poultry



     Meats, livestock, poultry, and their by-products (such as

sausage, pate), are either prohibited or restricted from

entering the United States, depending on the animal disease

condition in country of origin. Fresh meat is generally

prohibited from most countries. Canned meat is permitted if the

inspector can determine that it is commercially canned, cooked

in the container, hermetically sealed, and can be kept without

refrigeration. Other canned, cured, or dried meat is severely

restricted from most countries.


     All prohibited importations will be seized and destroyed

unless the importer returns them immediately to their country

of origin.


     You should contact USDA-APHIS-VS, Federal Building, 6505

Belcrest Road, Hyattsville, Maryland 20782, for detailed

requirements or call (301) 436-7885.



Medicine/Narcotics



     Narcotics and dangerous drugs, including anabolic

steroids, are prohibited entry and there are severe penalties

if imported. A traveler requiring medicines containing

habit-forming drugs or narcotics (e.g., cough medicines,

diuretics, heart drugs, tranquilizers, sleeping pills,

depressants, stimulants, etc.) should:


   * Have all drugs, medicinals, and similar products properly

     identified;


   * Carry only such quantity as might normally be carried by

     an individual having some sort of health problem;


   * Have either a prescription or written statement from your

     personal physician that the medicinals are being used

     under a doctor's direction and are necessary for your

     physical wellbeing while traveling.



Warning



     The Food and Drug Administration prohibits the

importation, by mail or in person, of fraudulent prescription

and non-prescription drugs and medical devices. These may

include unorthodox "cures" for medical conditions including

cancer, AIDS, and multiple sclerosis. While these drugs and

devices may be completely legal elsewhere, they may not have

been approved for use in the United States, even under a

prescription issued by a foreign physician. They may not

legally enter the United States and may be confiscated upon

arrival by mail.


     For additional information, contact your nearest FDA

office or write:


Food and Drug Administration

Import Operations Unit,

Room 12-8 (HFC- 131)

5600 Fishers Lane

Rockville, MD 20857



Merchandise



     The importation of goods from the following countries is

generally prohibited under regulations administered by the

Office of Foreign Assets Control: Cuba, Vietnam, North Korea,

Libya, Iraq, Haiti, and Iran.


     These proscriptions do not apply to informational

materials such as pamphlets, books, tapes, films or recordings.


     On June 5, 1992, the President issued an Executive Order

prohibiting the importation of goods from the Federal Republic

of Yugoslavia (Serbia and Montenegro).


     Specific licenses from the Office of Foreign Assets

Control are required to bring prohibited merchandise into the

United States; but they are rarely granted. Foreign visitors to

the United States may be permitted to bring in small articles

for personal use as accompanied baggage, depending upon the

goods' country of origin. A limited number of specific licenses

are being issued for articles assembled or processed in Haiti

using parts or materials previously exported from the United

States.


     Travelers should be aware that there are severe

restrictions on travel and transportation transactions

involving Libya and Iraq. Spending money on travel-related

transactions involving Cuba, North Korea, and Vietnam is

closely controlled and monitored. Because of the strict

enforcement of prohibitions, anyone considering travel to any

of the countries listed above should contact the Office of

Foreign Assets Control, Department of the Treasury, 1500

Pennsylvania Avenue, N.W., Washington, D.C. 20220 or call

202/622-2520.



Money and Other Monetary Instruments



     There is no limitation in terms of total amount of

monetary instruments which may be brought into or taken out of

the United States nor is it illegal to do so. However, if you

transport or cause to be transported (including by mail or

other means) more than $10,000 in monetary instruments on any

occasion into or out of the United States, or if you receive

more than that amount, you must file a report (Customs Form

4790) with U.$. Customs (Currency & Foreign Transactions

Reporting Act, 31 U.S.C. 1101, et seq.). Failure to comply can

result in civil and criminal penalties. Monetary instruments

include U.S. or foreign coin in current circulation, currency,

traveler's checks in any form, money orders, and negotiable

instruments or investment securities in bearer form.



Pets



     There are controls, restrictions, and prohibitions on

entry of animals, birds, turtles, wildlife, and endangered

species. Cats and dogs must be free of evidence of diseases

communicable to man. Vaccination against rabies is not required

for cats and dogs arriving from rabies-free countries.

Personally owned pet birds may be entered (limit of two if of

the psittacine family), but APHIS and Public Health Service

requirements must be met, including quarantine at any APHIS

facility at specified locations, at the owner's expense.

Advance reservations are required. Non-human primates, such as

monkeys, apes and similar animals, may not be imported. If you

plan to take your pet abroad or import one on your return,

obtain a copy of our leaflet, Pets, Wildlife, U.S. Customs.



     You should check with state, county and municipal

authorities about any restrictions and prohibitions they may

have before importing a pet.



Plants



     Plants, cuttings, seeds, unprocessed plant products and

certain endangered species either require an import permit or

are prohibited from entering the United States. Endangered or

threatened species of plants and plant products, if importation

is not prohibited, will require an export permit from the

country of origin. Every single plant or plant product must be

declared to the Customs officer and must be presented for

inspection, no matter how free of pests it appears to be.

Applications for import permits or requests for information

should be addressed to: Quarantines, USDA-APHIS-PPQ, Federal

Building, 6505 Belcrest Road, Hyattsville, Md. 20782.



Textiles



     Textile and apparel items which accompany you and which

you have acquired abroad for personal use or as gifts are

generally not subject to quantitative restrictions. However,

unaccompanied textile and apparel items may be subject to

certain quantitative restrictions (quotas) which require a

document called a "visa" or "export license" or exempt

certificate as appropriate from the country of production.

Check with Customs before you depart on your trip.



Trademarked Articles



     Foreign-made trademarked articles may be limited as to the

quantity which may be brought into the United States if the

registered trademark has been recorded by an American trademark

owner with U.S. Customs.


     The types of articles usually of interest to tourists are

1) lenses, cameras, binoculars, optical goods; 2) tape

recorders, musical instruments; 3) jewelry, precious metal-ware;

4) perfumery; 5) watches, clocks.


     Persons arriving in the United States with a trademarked

article are allowed an exemption, usually one article of a type

bearing a protected trademark. An exempted trademark article

must accompany you, and you can claim this exemption for the

same type of article only once each 30 days. The article must

be for your personal use and not for sale. If an exempted

article is sold within one year following importation, the

article or its value is subject to forfeiture.


     If the trademark owner allows a quantity in excess of the

aforementioned exemption for its particular trademarked

article, the total of those trademarked articles authorized may

be entered. Articles beating counterfeit trademarks, if the

amount of such articles exceeds the traveler's personal

exemption, are subject to seizure and forfeiture



Wildlife and Fish



     Wildlife and fish are subject to certain import and export

restrictions, prohibitions, permits or certificates, and

quarantine requirements. This includes:


   * Wild birds, mammals including marine mammals, reptiles,

     crustaceans, fish, and mollusks.


   * Any part or product, such as skins, feathers, eggs.


   * Products and articles manufactured from wildlife and fish.


     Endangered species of wildlife and products made from them

are prohibited from being imported or exported. All ivory and

ivory products--except antiques--made from elephant ivory are

prohibited. Ivory antiques may be imported provided they can be

documented as being 100 years old. (Certain other requirements

for antiques may apply.) If you contemplate purchasing articles

made from wildlife, such as tortoise shell jewelry, leather

goods, or other articles made from whalebone, ivory, skins, or

fur, please contact--before you go--the U.S. Fish and Wildlife

Service, Department of the Interior, Washington, D.C. 20240

which also 'prescribes the limits on migratory game birds,

prior to each hunting season. Ask for their pamphlet "Fish and

Wildlife."


     If you plan to import fish or wildlife, or any product,

article or part, check with Customs or Fish and Wildlife

Service first, as only certain ports are designated to handle

these entries. Additional information is contained in our

leaflet Pets, Wildlife, U.S. Customs.


     Federal regulations do not authorize the importation of

any wildlife or fish into any state of the United States if the

state's laws or regulations are more restrictive than any

applicable Federal treatment. Wild animals taken, killed, sold,

possessed, or exported to the United States in violation of any

foreign laws are not allowed entry into the United States.



Customs Pointers



Traveling Back and Forth Across Border



     After you have crossed the United States boundary at one

point and you swing back into the United States to travel to

another point in the foreign country, you run the risk of

losing your customs exemption unless you meet certain

requirements. If you make a "swing back" don't risk your

exemptions--ask the nearest Customs officer about these

requirements.



"Duty-Free" Shops



     Articles bought in "duty-free" shops in foreign countries

are subject to U.S. customs duty and restrictions but may be

included in your personal exemption.


     Articles purchased in U.S. "duty-free" shops are subject

to U.S. customs duty if reentered into the U.S. Example: Liquor

bought in a "duty-free" shop before entering Canada and brought

back into the United States will be subject to duty and

internal revenue tax.


     Note: 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 for 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.

Thus, for example, if you were to buy a Hermes scarf in Orly

Airport's duty-free shop, the price you pay will not include

the tax you would have to pay if you bought that same scarf at

Hermes in Faubourg St. Honore. So if your purchases exceed your

personal exemption, that scarf may not be duty free for you.



Keep Your Sales Slips



     You will find your sales slips, invoices, or other

evidence of purchase not only helpful when making out your

declaration, but necessary if you have unaccompanied articles

being sent from the U.S. Virgin Islands, American Samoa, Guam

or any of the Caribbean Basin Countries listed p. 6.



Packing Your Baggage



     Pack your baggage in a manner that will make inspection

easy. Do your best to pack separately the articles you have

acquired abroad. When the Customs officer asks you to open your

luggage or the trunk of your car, please do so without

hesitation.



Photographic Film



     All imported photographic films, which accompany a

traveler, if not for commercial purpose, may be released

without examination by Customs unless there is reason to

believe they contain objectionable matter.


     Films prohibited from entry are those that contain obscene

matter, advocate treason or insurrection against the United

States, advocate forcible resistance to any law of the United

States, or those that threaten the life of or infliction of

bodily harm upon any person in the United States.


     Developed or undeveloped U.S. film exposed abroad (except

motion-picture film to be used for commercial purposes) may

enter free of duty and need not be included in your customs

exemption.


     Foreign film purchased abroad and prints made abroad are

dutiable but may be included in your customs exemption.



Shipping Hints



     Merchandise-acquired abroad may be sent home by you or by

the store where purchased. As these items do not accompany you

on your return, they cannot be included in your customs

exemption and are subject to duty when received in the United

States. Duty cannot be prepaid. There are, however, special

procedures to follow for merchandise acquired in and sent from

the U.S. Virgin Islands, American Samoa, Guam or Caribbean

Basin countries. See page 6.


     All incoming shipments must be cleared through U.S.

Customs. Customs employees cannot, by law, perform entry tasks

for the importing public, but they will advise and give

information to importers about customs requirements.


     Customs collects customs duty (if any) as provided for in

the tariff schedule, certain Internal Revenue taxes and several

user fees amounting to less than one percent of the value. Any

other charges paid on import shipments are for handling by

freight forwarders, commercial brokers, or for other delivery

services. Some carriers may add other clearance charges that

have nothing to do with Customs duties.


     Note: Custombrokers are not U.S. Customs employees. Fees

charged by the brokers are based on the amount of work done,

not on the value of the personal effects or of the tourist

purchase you shipped. The fee may seem excessive to you in

relation to the value of the shipment. The National Customs

Brokers & Forwarders Association is well aware of the

difficulties and excessive expense incurred by tourists

shipping items home. Their advice is "Ship the easy way--take

it with you in your baggage or send it by parcel post prepaid."


     Mail Shipments (including parcel post) have proven to be

more convenient and less costly for travelers. Parcels must

meet the mail requirements of the exporting country as to

weight, size, or measurement.


     The U.S. Postal Service sends all incoming foreign mail

shipments to Customs for examination. Packages free of customs

duty are returned to the Postal Service for delivery to you by

your home post office without additional postage, handling

costs, or other fees.


     For packages containing dutiable articles, the Customs

officer will attach a mail entry showing the amount of duty to

be paid and return the parcel to the Postal Service. The duty

and a postal handling fee will be collected when the package is

delivered. In addition, there is a $5 Customs processing fee on

dutiable packages.


     Formal entry may be required for some shipments (some

textiles, wearing apparel and small leather goods) regardless

of value. Customs employees cannot prepare this type of entry

for you. Only you or a licensed customs broker may prepare a

formal entry.


     If you pay the duty on a package but feel that the duty

was not correct, you may file a protest. This protest can be

acted on only by the Customs office which issued the mail entry

receipt--Customs Form 3419--attached to your package. Send a

copy of this form with your protest letter to the Customs

office at the location and address shown on the left side of