What can U.S. citizens returning to United States bring back in value of goods?
U.S. residents returning from Canada less than 48 hours may bring back merchandise for their use up to a value of $200 duty free, subject to limitation on liquor, cigarettes and cigars. This exemption is per person and may not be grouped together with others. If any portion of this exemption is exceeded; the entire amount is subject to duty. For those returning after 48 hours an $800 exemption per person is applicable, which may be grouped together with other family members and duty is applied to amounts exceeding $800.
