In clearing US. Customs, a traveler is considered either a "returning U .S. resident" or a "nonresident." Generally speaking, if you leave the United States for purposes of traveling, working or studying abroad ,and then return to resume residency in the United States, Customs considers you are a returning resident. American citizens who reside in American Samoa, Guam, or the U.S. Virgin Islands are also classified as returning US. 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 the payment of duty on items obtained while abroad.

US. residents living abroad temporarily, however, 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 this visit.

Articles totaling $400, $600 or $1200, depending on your trip destinations, may be entered free of duty, subject to the limitations on alcoholic beverages, cigarettes, and cigars, if:

• the articles were acquired during your trip for your personal or household use.

• the articles accompany you at the time of your return to the United States and they are properly declared to U.S. Customs. Articles purchased abroad and shipped to follow at a later date cannot be applied to your $400 exemption. This includes purchases made abroad and left for repairs, alterations, or for other reasons. The flat rate of duty does not apply to mailed articles, but Customs will pass mailed articles worth up to $200 duty-free. If the package is valued at more than $200, duty will be assessed on the entire amount. Duty is assessed when received and cannot be prepaid.

• 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 1 would complete the required 48-hour period at 1:30 p.m. on June 3. This time limitation does not apply if you are returning from Mexico or the US. Virgin Islands.

• you have not used the $400, $600 or $1200 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, you must wait another 30 days before you are entitled to another exemption, other than a $200 exemption.

• articles are not prohibited or restricted.

Residents of the U.S who meet the above conditions are entitled to a $400 exemption from paying duty on goods that would otherwise be dutiable. This means that articles acquired abroad with a total value of up to $400 will be admitted duty-free as long as they accompany you. Articles you mail home have a different exemption.

Articles beyond the $400 duty-free limit may still qualify for duty-free treatment under other exemption authorities, such as the Generalized System of Preferences, which awards duty-free treatment to many goods from developing countries. Fine art (not handicrafts) and antiques, defined as at least 100 years old, are also duty free.

This means that a resident could spend more than $400 and still not be charged duty when reentering the U.S. For instance, a traveler buys a $300 gold bracelet, a $40 hat, a $60 purse, and a $200 unframed painting. Duty would not De charged on these items. The first three items qualify for the $400 exemption, and, because fine art is not subject to duty, the traveler can bring in $600 wont ,o' goods duty-free. If the painting were framed, however, duty would be charged on the value of the frame.

if you return directly or indirectly from a US. insular possession -American Samoa, Guam, or the U.S.. Virgin Islands - your customs exemption is $1200.

You may also bring in 1,000 cigarettes, but only 200 of them have been acquired elsewhere.

If you are returning directly from any of the following 24 beneficiary countries, your customs exemption is $600:

Antigua and Barbuda,

Aruba,

Bahamas,

Barbados,

Belize,

Costa Rica,

Dominica,

Dominican Republic,

El Salvador,

Grenada,

Guatemala,

Guyana,

Haiti,

Honduras,

Jamaica,

Montserrat,

Netherlands,

Antilles,

Nicaragua,

Panama,

Saint Kitts and Nevis,

Saint Lucia,

Saint Vincent and the Grendines, Trinidad and Tobago,

British Virgin Islands.

If you are returning from any of the U .S. insular possessions, up to $600 worth of merchandise may have been obtained in any of the beneficiary countries listed above, or up to $400 in any other country. For example: if you traveled to the U .S. Virgin Islands and Jamaica and then returned home, you would be entitled to bring in $1200 worth of merchandise duty-free. Of this amount, $600 worth may have been acquired in Jamaica.

In the case of the $600 exemption for Caribbean Basin Economic Recovery Act countries, up to $400 worth of merchandise may have been acquired in other foreign countries. For instance, if you travel to England and the Bahamas, and then return home, your exemption is $600, no more than $400 of which may have been acquired in England.

If you cannot claim the $400, $600, or $1200 exemption because of the 30-day or 48 hour minimum limitations, you may bring in free of duty up to worth 4 articles for your personal or household use. This is an individual exemption only, it may not be grouped with other family members on a single customs declaration.

Your $200 exemption may include any of the following: 50 cigarettes, 10 cigars, 150 milliliters (4 fl. oz.) of alcoholic beverages, or 150 milliliters (4 fl. oz.) of perfume containing alcohol.

If any article brought with you is subject to duty or tax or if the total value of all dutiable articles exceeds $200, no article may be exempted from duty or Cigars ' and Cigarettes: Up to 100 cigars and 200 cigarettes(one carton) may be included in your $500 exemption. Tobacco products of Cuban origin are generally prohibited. This exemption is available to each person. Cigarettes, however, may be subject to a tax imposed by state and local authorities. For more information on Cuban products, please visit the following Web site: http//wwwustreas.gov/treasury/services/fac/fac.html.

Liquor: One liter (33.8 fl. oz.) of alcoholic beverages may be included in the $400 exemption if:

• You are at least 21 years of age.

• It is for your own use or for a gift.

• It is not a violation of the laws of the state in which you arrive.

Note: Duty on alcoholic beverages is assessed according to alcoholic content; beer and wine will have a lower rate of duty than liqueurs or hard liquor. Also, most states restrict the amount of alcoholic beverages you may import. If the state in which you arrive permits less liquor than you have legally brought into the United States, that state's laws prevail. Information about state restrictions and taxes should be obtained from the state government because laws vary from state to state.

Alcoholic beverages beyond the one-liter limitation are subject to duty and internal revenue Tax.

Shipping alcoholic beverages by mail is prohibited by United States postal laws. Alcoholic beverages include wine, beer, ,and distilled spirits.

Gift accompanying you are considered to be for your personal use and may be included in 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.

Bona fide gifts of up to $100 in fair retail value may be shipped and received by friends and relatives in the United States free of duty and tax as long as the same person does not receive more than $100 in gift shipments in one day. The "day" in reference is the day in which the parcel(s) are received for customs processing. Gifts intended for more than one person may be shipped in a single, consolidated package provided they are individually wrapped and labeled with the recipients' names. A consolidated gift package's outer wrapper should bear the words consolidated gift package and should list the recipients' names and the value of each gift. The exemption for gifts is increased to $200 if they are shipped from the U.S. Virgin Islands, American Samoa, or Guam. Gifts sent by mail need not be declared when you return to the United States.