Coming home to the US
What does US Customs charge on what you bring home?
Carry your purchases home in your bags and the first 800 US dollars of them come in free. The next 1,000 US dollars is charged a flat 3 percent. Above that, each item is charged at its own tariff rate, which varies by item, so no single number applies. The 800 dollars is per person, so a family of four traveling together can pool 3,200 US dollars on goods they own jointly.
Carry it, do not ship it. Goods you mail or forward home separately are treated as imports, get no allowance, and since 2025 get no small-parcel cushion either, so they are dutiable from the first dollar. Declare everything on CBP form 6059B, because not declaring something dutiable risks forfeiting it.
Three things that catch people out
Read these before you buy the big thing.
Most of the allowance is simple. The parts that surprise people are the short-trip tier, the shipping trap, and the idea that a foreign refund settles your US bill. It does not.
Short trips get 200 dollars, not 800
Under 48 hours out, or a second claim inside 30 days, and your allowance drops to 200 US dollars. CBP waives the 48-hour test only for Mexico and the US Virgin Islands. Weekend border and cruise trips land here constantly.
Ship it and you lose the allowance
The 800 dollars covers goods in your own bags. Mail or forward a box home and it is an import, with no allowance and, since 2025, no small-parcel cushion. It is dutiable from the first dollar. Carry it if you can.
A refund does not cancel the duty
The tax you reclaimed abroad and the duty the US may charge are two governments answering two questions. One does not buy down the other. A French VAT refund does not lower a US duty bill.
The 800 dollar allowance
The bands, on goods you carry:
- First 800 US dollars: free.
- Next 1,000 US dollars: a flat 3 percent.
- Above 1,800 US dollars: the item's own tariff rate. That varies by item and changes, so we do not quote one. Ask CBP or check the tariff schedule for the specific thing you are buying.
The conditions:
- Per person, children included. Family members traveling together can pool their allowances on goods they own jointly. Four people, 3,200 dollars.
- The goods have to be with you. Accompanied baggage only. See the next section.
- A trip of at least 48 hours. CBP waives that when you are returning from Mexico or the US Virgin Islands.
- Once every 30 days. The flat 3 percent band is also once every 30 days, and any part of the 1,000 dollars you do not use does not carry over to your next trip.
- Fail either test and the allowance is 200 dollars. Under 48 hours, or you already claimed inside 30 days, you still get 200 US dollars duty free.
- Coming direct from a US insular possession it is 1,600 dollars. US Virgin Islands, Guam, American Samoa, Northern Mariana Islands. No more than 800 of that may have been bought elsewhere.
- Alcohol and tobacco count inside the allowance, not beside it. One liter of alcohol, 200 cigarettes, 100 cigars.
- The officer puts your allowance against the highest-duty items first. That works in your favor, and you do not have to ask for it.
- Declare on CBP form 6059B, or on the app or kiosk where your airport offers one.
Carry it, do not ship it
The allowance above covers goods that travel with you. Anything you mail, ship or forward home separately is treated as an import instead, and it does not count toward your allowance. CBP's wording is that items to be sent later may not be included in your duty-free exemption. The exception is goods sent from Guam or the US Virgin Islands.
Shipping used to have its own cushion. A parcel worth 800 dollars or less could enter duty free under the de minimis exemption. That is gone:
- 29 August 2025. The suspension took effect for all countries, under an executive order signed that July. From this date a small parcel from anywhere was dutiable.
- 24 June 2026 and 24 July 2026. CBP wrote the suspension into its own regulations, indefinitely, in two interim final rules: all non-postal modes from 24 June, mail from 24 July, with part of the new postal entry process phasing in on 22 October 2026.
- 1 July 2027. Congress repeals the exemption permanently, under the One Big Beautiful Bill Act.
So a parcel you send home today needs a customs entry and is dutiable from the first dollar, plus whatever the carrier charges you to file it. Carried, the same purchase has 800 dollars of headroom. That is the whole reason this page exists: it is not a packing tip, it is money.
Keep the two rules apart.
The suspension above is about shipments. Your allowance on goods you carry is a separate rule, and as of this writing it is intact. We are not telling you it can never change. We are telling you which half got worse, and when. De minimis facts checked August 2026, with a statutory endpoint already on the calendar for 1 July 2027.
It is separate from your foreign refund
If you claimed a tax refund on the way out, that is a different government answering a different question. The country you shopped in refunds its own consumption tax because you are taking the goods out. The US may charge its own duty because you are bringing them in. Neither one cancels the other. A French refund does not buy down a US duty bill, and a US duty bill does not mean your refund was pointless.
One thing we cannot tell you: whether a refund you have already claimed lowers the value you declare at the US border. CBP values goods at fair retail value in the country where you bought them, and we have not found a CBP statement on how a claimed refund affects that figure. So do not guess on the form. Carry the receipt and the refund paperwork, declare what you paid, and let the officer settle the number.
Getting the tax back, country by country
This page is the US side, what you owe coming home. The refund you can claim on the way out is a separate thing, and it works differently in each country. Start with the one you are shopping in.
- France 20% VAT, refundable over 100 euros at one store, you net about 10 to 15%.
- Italy 22% VAT, refundable over 70.01 euros, validated at an OTELLO kiosk on exit.
- Spain 21% IVA, no minimum since 2019, you net about 12 to 17%.
- Portugal 23% IVA, validated at an e-Taxfree kiosk before you fly.
- Japan 10% consumption tax, and the whole system changes on 1 November 2026.
- Saudi Arabia 15% VAT, reclaimable over SAR 500 at one retailer, goods unused within 90 days.
- United Kingdom no refund in Great Britain since it was abolished in 2021, here is what that means.
Common questions
- Does getting a tax refund abroad mean I owe US duty? Not by itself. US duty depends on the value of what you bring in and whether it fits your allowance. The refund is a separate transaction with a separate government.
- Is the 800 dollars per person or per family? Per person, children included. Traveling together, you can pool it on goods you own jointly, so a family of four has 3,200 dollars.
- What if I ship a box home instead of checking it? Then it is an import, not baggage. No allowance applies, and since 2025 there is no small-parcel exemption either, so it is dutiable from the first dollar and needs a customs entry. Carry it if you can.
- My trip was one night. Do I still get 800 dollars? No. Under 48 hours the allowance is 200 US dollars. CBP waives the 48-hour test when you are returning from Mexico or the US Virgin Islands.
- What happens if I do not declare something? You risk forfeiting the item, and penalties on top. CBP's own line is: if in doubt, declare it. Declaring something does not mean you will be charged for it.
- How much duty will I pay on a 3,000 dollar watch? We will not guess. The first 800 is free, the next 1,000 is a flat 3 percent, and the remainder is charged at that item's own tariff rate, which varies by item and changes. For a purchase that size, ask CBP or check the tariff schedule before you buy.
Sources, and how this page was checked
Last checkedAug 2026
Changed since last checkFirst published August 2026. Covers the 800 dollar personal exemption on accompanied goods, the flat 3 percent on the next 1,000 dollars, the 200 dollar short-trip tier, the 1,600 dollar insular-possession tier, and the suspension of the 800 dollar de minimis exemption for shipped goods, effective for all countries from 29 August 2025 and written into CBP regulation in June and July 2026, with statutory repeal on 1 July 2027.
- US Customs and Border Protection, Know Before You Go: Traveling Abroadthe 800 dollar and 200 dollar exemptions, the 48-hour and 30-day rules, pooling, and the declaration
- 19 CFR 148.33, articles acquired abroadthe exemption tiers, the insular-possession 1,600 dollar rule, and highest-duty-first application
- 19 CFR 148.104, flat rate of dutythe flat 3 percent band on the next 1,000 dollars, and its once-every-30-days limit
- Federal Register 2026-12670indefinite suspension of the de minimis exemption for merchandise arriving through all modes other than the international postal network, effective 24 June 2026
- Federal Register 2026-12669indefinite suspension of the de minimis exemption for mail shipments and the new postal informal entry process, effective 24 July 2026
Our own readThe allowance is set by CBP and statute, not by us. The de minimis suspension is an interim final rule with comments closed, so a final rule may change the detail, and the whole exemption is repealed by statute on 1 July 2027. We do not quote an item-level duty rate because it depends on the item's tariff classification. Confirm on CBP before a large purchase.
One purchase, two governments.
The tax you reclaim abroad and the duty you may owe at home are two separate answers to the same trip. Get the refund on the way out, and know the allowance on the way back. That is the whole money picture, and it is the point of this page.