cigars, if:

• Articles were acquired as an incident of your trip for
• your personal or household use.
• You bring the articles with you at the time of your return
• to the United States and they are properly declared to
• Customs. Articles purchased and left for alterations or
• other reasons cannot be applied to your $400 exemption
• when shipped to follow at a later date. The 10% flat rate
• of duty does not apply to mailed articles (See pages
• 24-26.) Duty is assessed when received.
• You are returning from a stay abroad of at least 48 hours.
• Example: A resident who leaves United States territory at
• 1:30 p.m. on June 1st would complete the required 48-hour
• period at 1:30 p.m. on June 3rd. This time limitation does
• not apply if you are returning from Mexico or the Virgin
• Islands of the U.S.
• You have not used this $400 exemption, or any part of it,
• within the preceding 30-day period. Also, your exemption
• is not cumulative. If you use a portion of your exemption
• on entering the United States, then you must wait for 30
• days before you are entitled to another exemption other
• than a $25 exemption. (See page 7.)
• Articles are not prohibited or restricted. See page 15.
• Cigars and Cigarettes: Not more than 100 cigars and 200
• cigarettes (one carton) may be included in your exemption.
• Products of Cuban tobacco may be included if purchased in Cuba,
• see page 20. This exemption is available to each person
• regardless of age. Your cigarettes, however, may be subject to
• a tax imposed by state and local authorities.
• Liquor: One liter (33.8 fl. oz.) of alcoholic beverages
• may be included in this exemption if:
• You are 21 years of age or older.
• It is for your own use or for use as a gift.
• It is not in violation of the laws of the state in which
• you arrive.