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