What is the duty-free allowance?
The U.S. government allows U.S. citizens $1,200 worth of duty-free imports. Visitors must declare everything purchased outside the continental United States. You must present a Customs declaration when going through customs. This form should list your purchases and their value. Collect receipts for all purchases. Gifts mailed home to friends and relatives are exempt from declaration and tax. These gifts are unlimited but must be worth no more than $100 each. Sums over $2200 are dutiable. Citizens may bring back five fifths of liquor duty-free. An extra fifth may be taken if it is a product of the U.S. Virgin Islands. Joint declarations are possible if traveling with family members. For example if you are traveling with your spouse and child then your exemptions are $1200 x 3, or $3600! You must be 21 years of age to transport alcohol when flying.
$1,600 Exemption If you return directly or indirectly from a U.S. insular possession (which includes the U.S. Virgin Islands), you are allowed a $1,600 duty-free exemption. You may include 1,000 cigarettes as part of this exemption, but at least 800 of them must have been acquired in an insular possession. Only 200 cigarettes may have been acquired elsewhere. For example, if you were touring the Caribbean and you stopped in Jamaica, the U.S. Virgin Islands, and other ports of call, you could bring back five cartons of cigarettes, but four of them would have to have been bought in U.S. Virgin Islands. Similarly, you may include five liters of alcoholic beverages in your duty-free exemption, but one of them must be a product of an insular possession. Four may be products of other countries. Duty free allowance on alcoholic beverages applies if you are 21 years old, it is for your own use or as a gift and it does not violate the laws of the state in which you arrive. Travel to More Than O