Individuals are able to claim a certain amount of items as duty free when accompanying them crossing the border. In most cases, those items are within the limits and needn't be dutied. Other items, like vehicles may be granted temporary importation, on the provision that it exit the U.S. within a year. Other items, however, require formal filings before CBP will permit the goods entry across the border checkpoint. Additionally, there are limits and restrictions on certain items from that border region.

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• Returning Individual's Eligibility

  • Individual must have established legal U.S. residency.

  • Individual may not use exemption if already claimed within the prior 30 consecutive days.

  • Individual must have been outside the United States customs territory for at least 48 consecutive hours.

    • If less than 48 hours, the value limit is $200.

  • Items must be for non-commercial personal use.

  • Item value limit is often $250, as executive orders and legislation have conditionally lowered requirements from the $800 threshold listed as standard in regulation.

    • Formally: $250 limit for goods that are subject to Section 301 tariffs or Chapter 99 trade remedies.

    • Even chapter 99 exemptions out of Section 122 for USMCA goods are applicable, so the $250 (not $800) limit usually applies.
       

  • Alcohol Goods          (passenger must be 21+ years old.)

    • Federal volume limit is 1 Liter of alcohol, and each state defines independent limits.

      • Check the border station's notes, local state limits, and the destination state's limits to avoid any intra-governmental issues.

      • Search applicable state's alcohol board or alcohol importer advisory boards to confirm.

      • State personal alcohol exemptions vary wildly, so check for those exemptions specifically.

    • DON'T evade the limits of the destination state, even though another state will permit entry and transit. That's bootlegging!
       

  • Tobacco Goods          (passenger must be 18+ years old.)

    • Exemption covers up to 200 cigarettes and or 100 cigars.

    • DON'T return with Cuban tobacco products, they are prohibited again! CBP may enforce restrictions on tobacco from 3rd nations.
       

• Prohibited and Restricted Items
            Review CBP's publication: Prohibited and Restricted Items, <here>, for the most recent official information.
   

  • Restricted Items require permits or special licenses issued by a corresponding federal agency.

    • They may or may not also have special preparation, handling, or declaration protocol.

    • These items must have been prepared properly, else risk diversion for proper treatment (at the passenger's expense.)

    • Duty-free exemption applies if all of both, exemption and agency, conditions are met.
       

  • Prohibited items are never making it through U.S. Customs, and the only options are re-exportation or supervised destruction.

    • Prohibited cargo includes dangerous toys; bush meat; illegal substances or drugs; and threats to the public health.

    • Specific examples include: hoverboards with defectively combustible batteries; rotting food leftovers; over the counter meats; absinthe; narcotics; other spoiled or tainted foods, whole or processed; and other contaminants like parasites, bacteria, or microorganisms.​
       
• U.S. Passenger Vehicles - Vehicle Returning
  • U.S. registered and insured vehicles are not dutiable, and are treated as US Goods returning.
  • Note: Non-permanent residents who purchase vehicles inside the U.S.
    • These vehicles were already factored into the economy of the U.S., so they do not need to be imported if driven across the border and returning on a temporary basis.
    • In most instances of temporary residents facing costly temporary import maintenance costs, buying, registering and insuring a local U.S. vehicle is sometimes the better strategy.
       
• Non U.S. Passenger Vehicle - Foreign Vehicles on Temporary Import
  • Individual must have a valid U.S. visa for travel or temporary residence.
  • Vehicle(s) must be legally registered and insured in the non-U.S. location.
    • Insurance and registration must be maintained while the vehicle is inside the U.S.
  • Vehicle(s) must meet minimum U.S. vehicle, road, and highway safety standards.
    • These standards are slightly different from the default U.S. NHTSA standards.
  • The vehicle must be physically driven out of the U.S. territory within 1 year.
    • The vehicle may be driven around and driven back into the U.S. to start a fresh 1-year temporary import.
      (Subject to standard processes and compliance requirements at that time.)