Customs are duties paid to a nation’s government on items that people bring in from another country. The term customs also refers to the government agency responsible for collecting such duties, as well as the processing location for goods, people, and vehicles entering or leaving a country. Each nation has its own regulations regarding the quantity and kinds of articles that may be imported. Duty rates depend on the type, value, and quantity of the articles.
Customs inspectors examine the baggage of all travelers returning to a country. All articles acquired abroad must be declared—that is, they must be identified and their value given to an inspector. If a person fails to declare an article or understates its value, the article may be taken away and the individual may be fined.
Residents of the United States who are returning from foreign travel may, in most cases, bring back up to $800 worth of articles duty-free. The articles must be for personal use, and the person’s trip must have lasted at least 48 hours. Also, the articles cannot be prohibited or restricted by federal law. The $800 exemption can be claimed by a person once every 30 days. The 48-hour rule does not apply to trips to Mexico or the U.S. Virgin Islands. If a traveler cannot claim the $800 exemption because of the 48-hour or 30-day restriction, he or she may claim a $200 exemption.
Prohibited items include illegal narcotics, other drugs with a high potential for abuse, dangerous toys, and many meat products. Certain items, such as animals, firearms, and most fruits and vegetables, are either prohibited or require an import permit.
Canadian customs laws are similar in some ways to U.S. customs laws. For example, when returning to Canada after a 48-hour absence, a resident may claim an exemption of up to 800 Canadian dollars for articles intended for personal use. After a 24-hour absence, an exemption of up to $200 is allowed. However, if the goods are valued at more than $200, duty must be paid on the entire amount of the goods.
See also Bonded warehouse; Customs Service, United States; Smuggling.
