you arrive. Because state laws vary greatly as to the quantity

of alcoholic beverages which can be brought in, we suggest you

consult the appropriate state authorities.

If any article brought with you is subject to duty or tax,

or if the total value of all dutiable articles exceeds $25, no

article may be exempted from duty or tax.

Gifts:

Bona fide gifts of not more than $50 in fair retail value

where shipped can be received by friends and relations in the

United States free of duty and tax, if the same person does not

receive more than $50 in gift shipments in one day. The "day"

in reference is the day in which the parcel(s) are received for

customs processing. This amount is increased to $100 if shipped

from the U.S. Virgin Islands, American Samoa, or Guam. These

gifts are not declared by you upon your return to the States.

Gifts accompanying you are considered to be for your

personal use and may be included within your exemption. This

includes gifts given to you by others while abroad and those

you intend to give to others after you return. Gifts intended

for business, promotional or other commercial purposes may not

be included.

Perfume containing alcohol valued at more than $5 retail,

tobacco products, and alcoholic beverages are excluded from the

gift provision.

Gifts intended for more than one person may be

consolidated in the same package provided they are individually

wrapped and labeled with the name of the recipient.