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).