Are purchases brought through U.S. Customs subject to tax?
Generally, use tax applies to foreign purchases of tangible personal property brought into this state for storage, use, or other consumption. The Board of Equalization has the authority under Revenue and Taxation Code section 7054 to audit duty declarations which you fill out and report to U.S. Customs for property first entering into the United States. However, there are some tax exceptions allowed in the law, subject to verification.
