US Customs Duty-Free Allowance: The $800 Rule and Beyond

The three exemptions

CBP gives a returning resident one of three personal exemptions, depending on the trip.

Exemption	When it applies
$800	At least 48 hours abroad; available every 31 days
$1,600	Returning from the US Virgin Islands, American Samoa or Guam
$200	Out less than 48 hours, or more than once in a 30-day period

The goods must be for personal or household use, or bona fide gifts, and not for sale. Under 19 CFR 148.33 the $800 exemption covers articles that accompany you, so things shipped home separately follow other rules. The regulation also lists the Northern Mariana Islands with the $1,600 possessions, and says no more than $800 of that may have been acquired elsewhere. Unused exemption does not carry over to the next trip.

The $200 exemption after short trips

The $200 exemption works differently from the others. CBP says that if you bring back more than $200 worth of dutiable goods, or any item is subject to duty or tax, the entire amount becomes dutiable, not just the part over $200. CBP's own example: after 36 hours abroad, a $300 item is dutiable at its full $300, not at $100. Family members may not pool their $200 exemptions.

Within the $200, CBP says you may include your choice of 50 cigarettes and 10 cigars and 150 milliliters (5 fl. oz.) of alcoholic beverages, or 150 milliliters of perfume containing alcohol.

Alcohol and tobacco within the $800

Alcohol. CBP says one liter (33.8 fl. oz.) may be included in the exemption if you are at least 21 and it is for personal use, not for sale. Amounts above that are dutiable, plus any Internal Revenue Tax, and CBP notes that state alcohol rules can also apply.
Caribbean Basin and Andean countries. Returning from one of these countries, two liters may be included, as long as one liter was produced in one of those countries.
US insular possessions. Up to five liters may enter duty-free if at least four were bought in the possession and at least one is a product of it.
Tobacco. The exemption includes not more than 200 cigarettes and 100 cigars. CBP says tobacco above the exemption can be detained, seized or destroyed, and penalties can apply.

Above the exemption: the flat rate

Goods beyond your exemption are not charged item by item right away. Under 19 CFR 148.101, the next $1,000 of fair retail value gets a single flat rate of duty in place of the regular rates. 19 CFR 148.102 sets that rate at 3 percent, or 1.5 percent for goods acquired in the insular possessions, and CBP's examples use the same 3 percent. What is left after that band is dutiable at the regular rate for each item in the Harmonized Tariff Schedule.

Duty on purchases above the exemption

flat-rate part = min(total − exemption, $1,000) × 3%; the rest at tariff rates

For one traveler with the $800 exemption:

Purchases	Duty-free	At 3%	Flat duty	At tariff rates
$600	$600	$0	$0	$0
$800	$800	$0	$0	$0
$1,200	$800	$400	$12	$0
$1,800	$800	$1,000	$30	$0
$2,500	$800	$1,000	$30	$700
$3,500	$800	$1,000	$30	$1,700

The last column has no single answer: the rates in the tariff schedule differ by product, and some goods are free. Fine art, for example, is duty-free, so CBP notes that a painting can come in on top of the $800 without using it up.

Worked example: one traveler

You return after ten days in Italy with $2,300 of purchases, all dutiable. The first $800 is covered by the exemption. The next $1,000 is charged the 3 percent flat rate, $30. The remaining $500 is dutiable at the regular rates for those items. If your receipts are in euros, the currency converter turns them into the dollar values you declare, and the sales tax calculator adds any percentage to an amount, which works for the flat rate too.

Purchases sent from the islands and the Caribbean

CBP's duty information page has its own figures for unaccompanied purchases, goods that come separately rather than in your baggage. If the merchandise is from a US insular possession, up to $1,600 is duty-free under your personal exemption. If it is from a Caribbean Basin or Andean country, up to $800 is duty-free. In both cases, CBP says any additional amount up to $1,000 is dutiable at the flat rate of 3 percent. Keep the receipts and shipping papers with your declaration so the goods can be matched to your trip.

Families: one joint declaration

Members of a family living in one household who return together can file one joint declaration. CBP says they may combine the personal exemption of each family member: a family of five returning directly from Paris has $4,000. Since 2014 the definition of family includes relationships of blood, marriage, adoption and domestic relationships such as foster children, stepchildren and long-term companions; roommates do not qualify. CBP also lets such a family combine purchases for the flat rate, with its example of $4,000 of flat-rate value for a family of four.

A family of 4 with $5,000 of purchases combined:

Combined exemption: 4 × $800 = $3,200 duty-free.
Flat-rate band: $1,800 of the remainder at 3 percent, $54.
At regular tariff rates: $0.

Declared one by one, the same goods could exceed one member's allowance while another's stays unused. The joint declaration pools them.

Before you shop

Keep receipts, so the value of each item is easy to show.
Count gifts you bring for others; they go toward your exemption.
Know which exemption applies: the length of the trip and where you return from decide between $200, $800 and $1,600.
Budget the duty: on a big shopping trip, 3 percent on the band above the exemption is predictable. The travel budget calculator can hold it as a line item.

Cash is a separate matter at the border: more than $10,000 must be reported, as explained in how much cash you can travel with. Card purchases abroad may also carry foreign transaction fees on top of the price.

Frequently asked questions

How much can I bring back to the US duty-free?

A returning resident generally has an $800 personal exemption for goods bought abroad for personal or household use, after at least 48 hours outside the US. Returning from the US Virgin Islands, American Samoa or Guam it is $1,600. If you were out less than 48 hours, or more than once in a 30-day period, the exemption is $200.

What happens if I go over $800?

Under 19 CFR 148.101, the next $1,000 of goods above your exemption is charged a flat rate of duty instead of the item-by-item rates. 19 CFR 148.102 sets that flat rate at 3 percent, or 1.5 percent for goods acquired in the US insular possessions. Anything beyond that $1,000 is dutiable at the regular rates in the tariff schedule.

Can my family combine our exemptions?

Yes, for members of a family living in one household who return together. CBP says they may combine the personal exemption of each family member on one joint declaration, so a family of five returning from Paris has $4,000. The $200 exemption is different: CBP says family members may not pool it.

How much alcohol and tobacco is included?

CBP says one liter of alcohol may be included in the $800 exemption if you are at least 21 and it is for personal use, and the exemption includes not more than 200 cigarettes and 100 cigars. Different amounts apply to the $200 exemption, to Caribbean Basin countries and to the insular possessions. Alcohol above the allowance is dutiable and taxable.

Can I save unused exemption for my next trip?

No. 19 CFR 148.33 says unused exemption from one journey cannot be applied to a later one. Each trip starts with its own allowance, and CBP says the $800 exemption is available every 31 days.

Sources

General information based on the sources above, not tax, legal or financial advice.

Written by Tobias. Updated November 2, 2026.