Customs Rules for Returning Residents

PART II. U.S. CUSTOMS

International Mail Imports
Department of the Treasury
Customs Publication No. 514
Revised March 1994

Table of Contents

• Introduction
• What mail is subject to Customs examination?
• What happens to my parcel if it is not claimed?
• How do I locate a missing or overdue mail parcel?
• How do I protest the Customs duty on my mail package?
• Will the same rate of duty apply on future shipments?
• Am I entitled to any exemptions from duty?
• Will articles acquired while traveling abroad and mailed home be duty-free under my personal exemption?
• Are articles from the U.S. Insular Possessions (U.S. Virgin Islands, American Samoa, and Guam) dutiable other than tourist purchases mailed to the U.S.?
• How do I return an article for repair or alteration?
• How is a duty refund obtained on a damaged article
• Are replacement articles dutiable?
• Why are clear and complete Customs declarations so important?
• List of Customs International Mail Branches
• List of District Directors of Customs
• Customs Assistance While Abroad
• CBI (Carribean Basin Initiative)

Introduction

I've ordered commemorative plates from Europe before and never paid duty. Why did I have to pay duty this time ?

I received a gift package from my aunt who was traveling abroad. Am I required to pay duty on a gift?

I need to send a foreign-made watch to Switzerland for repair. Will I have to pay duty when it comes back?

We get lots of questions like these, so we have prepared this leaflet to explain U.S. Customs procedures and requirements for parcels mailed to the United States from abroad. If you follow the suggestions offered here, you will get your packages through the customs process as efficiently as possible.

The fastest way to inquire about a particular mail shipment is to communicate directly with the Customs international mail branch that processed your shipment. You will find these mail branches, as well as Customs district offices, starting on page 10 of this pamphlet. Should you need to contact Customs headquarters, you may write to:

U.S. Customs
Service, Office of Cargo Enforcement and Facilitation,
Washington, D.C. 20229.

Mail parcels must meet United States and international postal requirements regarding weight, size, and measurement.

What mail is subject to Customs examination?

In general, all mail originating outside the Customs territory of the United States (the 50 states, the District of Columbia, and Puerto Rico), which is to be delivered within U.S. Customs territory, is subject to Customs examination. All mail arriving from outside the U.S. Virgin Islands that is to be delivered inside the U.S. Virgin Islands is also subject to Customs examination. The U.S. Postal Service sends all incoming foreign mail packages to Customs for examination and assessment of any applicable duty. This includes international (civilian) mail parcels and those originating at overseas military postal facilities (APO/FPO).

Free of Duty

Packages that Customs has passed free of duty will be endorsed on the outer wrapper: "Passed Free--U.S. Customs." These packages receive minimal Customs handling and are returned immediately to the Postal Service for delivery by the local post office. In these cases, there will be no additional postage, handling costs or other fees required of the addressee.

Dutiable

Packages that require payment of duty will have a Customs form CF 3419A attached to the outer wrapper. This form is the Customs mail entry, and it will have been filled out by the examining Customs officer indicating the tariff item number, rate of duty, processing fee, and total amount to be paid for that shipment.

The package is then returned to the Postal Service for local delivery and collection of both duty and a postal handling fee, which is assessed by the Postal Service. Some mail importations valued at more than $1,250 will require a formal entry by the importer, rather than the procedure just described.

The Postal Service fee will appear on the package in the form of postage-due stamps. This procedure has been authorized by international postal convention. An exception to this is made for dutiable material mailed from U.S. military post offices located abroad; in these cases, postal handling fees are not charged. A Customs processing fee of $5.00 will be assessed on all dutiable mail shipments.

What happens to my parcel if it is not claimed?

Mail parcels not claimed within 30 days will be returned to the sender unless a duty assessment is being protested.

How do I locate a missing or overdue mail parcel?

If your parcel is long overdue, or if you think it may be lost in the mail, you should contact your local post office and request that a parcel tracer action be initiated to locate it. This is a matter over which Customs has no control.

If a parcel has been detained by Customs for a specific reason, such as the lack of a proper invoice, bill of sale, or other documentation; a possible trademark violation; or if a formal Customs entry is required, the Customs office holding your shipment will notify you immediately of the reason for detention and how you can obtain release of the shipment.

How do I protest the Customs duty on my mail package?

If you think the amount of duty has been assessed incorrectly, you may obtain a reconsideration of the duty in either of two ways:

• Pay the assessed duty and take delivery of the merchandise. Then, send the yellow copy of the mail entry receipt, CF 3419A, which accompanied the parcel when it was delivered, to the issuing Customs office identified on the form. Include with the yellow copy a statement as to why you believe the assessment is incorrect and copies of any invoices, bills of sale, or other evidence you may have. Requests for an adjustment must be made within 90 days after you have received the package and paid the duty.
• Decline to pay the duty and postpone acceptance of the shipment. Then, provide the postmaster, within five days of your refusal, a written statement of your objections to the duty assessment. The postmaster will forward your statement, along with the mail entry (form CF 3419A), any invoices, bills of sale, or other evidence you choose to furnish, to the international mail branch that issued the mail entry.

  The postmaster retains custody of the shipment until informed by the international mail branch of the disposition to be made of your protest. No postal storage charges will accrue during this period.

If you are located near one of Customs' international mail branches, the postmaster may send the CF 3419A to that branch instead, along with your statement and evidence for reconsideration of duties or tariffs.

If consideration of your protest results in a refund, the refund check must be made payable to the addressee shown on the mail entry.

Will the same rate of duty apply on future shipments?

The rate of duty assessed on a mail entry is not binding for future importations. A binding ruling on tariff classification may be obtained by writing to the Commissioner of Customs, Attn: Office of Regulations and Rulings, Washington, D.C. 20229.

U.S. Postal Service Regulations prohibit sending alcoholic beverages through the mail (18 U.S.C. 1716(f)).

Am I entitled to any exemptions from duty?

Bona fide gifts.

Bona fide, unsolicited gifts are allowed to enter duty free as long as their fair retail value does not exceed $50, and if the recipient does not receive more than $50 worth of such gifts in the same day. (See 19 CFR Section 10.152.) There is no duty exemption for shipments containing alcohol-based perfume, tobacco products or alcoholic beverages unless the entire shipment has a retail value of less than $5.00. On bona fide gifts sent to the United States from the U.S. Virgin Islands, Guam, and American Samoa, the limitation is $100 fair retail value. To qualify for a duty exemption under this provision, the gifts must be sent by persons already outside the United States to persons in the United States.

The gift exemption does not apply to gifts mailed to oneself or mail-ordered from the United States. It also does not apply where two or more persons traveling abroad together mail home gifts to each other.

Gifts intended for more than one person may be consolidated in the same package provided:

• They are individually wrapped,
• They are labeled with the name of the recipient, and
• The value of each gift does not exceed $50 ($100 if sent from the U.S. Virgin Islands, American Samoa, or Guam).

Following these simple instructions will insure quick Customs clearance of gift packages.

Gift Packages, including consolidated gift packages, should be clearly marked on the outside of the package:

Unsolicited Gifts with

1. the name of the donor,
2. nature of the gifts, if there is more than one in a consolidated package,
3. the accurate fair retail value of each gift,
4. the name of each recipient.

Here is an example of the correct way to mark a consolidated package:

Christmas gifts:

• To John Jones--One belt, $20; one box of candy, $5; one tie, $5.
• To Bill Jones--two shirts, $25; one belt, $5; one pair of trousers, $15.

Customs duty will be collected on all improperly marked consolidated packages and individual gifts worth more than $50.

Should any single gift within a consolidated package exceed the $50 value limit, then all the gifts making up the consolidated package will be dutiable. Each gift shall be dutiable at the rate that would normally be assessed on it, unless the sender has not marked all gifts so that the quantity and value of each can be readily ascertained. In such a case, the duty rate shall be based on the highest rate of duty for any gift in the consolidated package.

All foreign-made merchandise that enters the United States, whether new or used, is subject to duty.

United States Products Returned.

Articles which are the growth, manufacture, or product of the United States and have not been processed or enhanced in value while abroad are not subject to duty upon their return to the United States. Packages containing only products of the United States should be clearly marked on the outside wrapper "American Goods Returned."

Personal and Household Effects.

The personal and household effects of any person (military or civilian) employed by the United States Government are eligible for duty-free entry if that person is returning to the United States after completing an assignment of extended duty abroad. The articles must have been in the returnee's possession prior to departure for the United States. A sealed envelope containing a copy of the Government orders terminating the assignment must accompany the articles. This envelope should be attached securely to the outer wrapper of the parcel. The parcel should also be clearly marked on the outside, "Returned Personal Effects--Orders Enclosed."

Articles ordered from military exchanges prior to departure for the United States and mailed from the exchange to a service member's home address after departure do not qualify under this exemption and are dutiable. Goods of foreign origin are subject to duty, even if purchased in military exchanges (PX, AAFEX, NEX).

Will articles acquired while traveling abroad and mailed home be duty-free under my personal exemption?

Travelers returning from abroad are allowed an exemption from Customs duty on $400 worth of foreign merchandise that accompanies them upon their return to the United States. Except as noted below under the $1,200 exemption, all merchandise to be entered under the traveler's personal exemption must accompany that individual when reentering the United States. Foreign-made articles purchased during a trip abroad and mailed home are subject to duty.

$1,200 Exemption

If you return directly or indirectly from the Virgin Islands of the U.S., American Samoa, or Guam, you may receive a Customs exemption of $1,200, based upon the fair retail value of the articles in the country where you acquired them. Of this $1,200, not more than $400 may be applied to merchandise not obtained in these islands. This duty-free exemption is increased to $600 if the merchandise was acquired in a Caribbean Basin Initiative beneficiary country (listed on page 13 of this pamphlet).

Tourist purchases acquired in and sent directly from a U.S. insular possession to the United States may be entered free of duty under your $1,200 exemption if the items are properly declared and processed. Articles acquired elsewhere must accompany you at the time of your return for duty-free entry under your personal exemption.

An additional $1,000 worth of articles acquired in these islands may also be sent to the United States as unaccompanied tourist purchases and entered at a flat 5% rate of duty. Any amount over this will be dutiable at the various rates of duty applicable to the articles.

The procedures outlined below must be followed.

1. At the time of your return: a) list all articles acquired abroad on your baggage declaration (CF 6059B) except those sent under the bona fide gift provision to friends and relatives in the United States; b) indicate which articles are unaccompanied; c) fill out a Declaration of Unaccompanied Articles (CF 255) for each package you are sending. This three-part form should be available where you make your purchase; if it is not, ask for a copy when you clear U.S. Customs.
2. When you return to the United States, Customs will: a) collect duty and tax on goods accompanying you, if tax or duty is owed; b) verify your unaccompanied articles against sales slips, invoices, etc.; c) validate form 255 as to whether goods are free of duty under your personal exemption or subject to a flat rate of duty. Two copies of the 255 (a yellow and a white) will be returned to. you.
3. Return the yellow copy of the form to the shopkeeper or vendor holding your purchase and keep the other copy for your records. The traveler is responsible for informing the shopkeeper at the time of purchase not to send the merchandise until the shopkeeper has received this yellow copy.
4. The shopkeeper then puts the yellow copy of the 255 into an envelope and attaches the envelope securely to the outside of the package. The merchant must also label the package, on the outside wrapper near the envelope if possible, "Unaccompanied Tourist Purchase." NOTE: This is the most important step to follow in order to receive the benefits allowed under this procedure.
5. The Postal Service will deliver your package after it has cleared Customs. The Postal Service will also collect any duty or other Customs fees that may be owed, along with package handling fees.

Are articles from the U.S. insular possessions dutiable other than tourist purchases mailed to the U.S.?

While the U.S. Virgin Islands, American Samoa, and Guam are insular possessions of the United States, they are outside the Customs territory of the United States. Articles imported into the United States from these insular possessions are subject to duty. However, articles which are the growth or product of these islands, and articles which are manufactured or produced there, are duty free if they: 1) do not contain foreign materials to the value of more than 50 percent of the appraised value of the manufactured article, as determined by Customs, 2) come directly to the Customs territory of the United States from these islands, and 3) are not prohibited by quota limitations or otherwise.

How do I return an article for repair or alteration?

If you are sending foreign-made merchandise abroad for repairs or alterations, you should register the item with Customs before mailing it in order to avoid paying duty twice. (Foreign-made merchandise is dutiable when entering the United States unless the owner has demonstrated prior ownership, and foreign-made repairs may also be dutiable.) You can get a Certificate of Registration, Customs form 4455, for this purpose at any local Customs office.

To export articles for repair, you should bring the merchandise to your nearest Customs office for certification, which simply means that the Customs officer will verify that the article(s) described on the 4455 form are indeed those being shipped abroad. After doing so, the Customs officer will complete the CF 4455 in duplicate and will enter the Date, Port, and his or her Signature on the forms. The officer will then give both forms to you.

Enclose the original 4455 with the merchandise you are shipping abroad to facilitate Customs processing after the repaired merchandise has been mailed back to you. Keep the duplicate copy just in case something goes awry and you need to assure that you are liable only for duty on the repairs and not on the complete article. Also, be sure to instruct your foreign supplier to return the CF 4455 with the repaired article and to mark on the outside of the return package "Repaired/Altered Merchandise--CF 4455 Enclosed." Goods that have been repaired or altered free of charge may still be subject to Customs duty depending upon the Customs officer's determination after examining the return shipment.

The Customs Service has an arrangement with the U.S. Postal Service for those who live more than 20 miles from a Customs office. In such cases, you may bring your merchandise to the nearest post office, where the postmaster can certify the articles on the CF 4455 in the manner described above. It will still be necessary, however, to get copies CF 4455 from the Customs Service.

How is a duty refund obtained on a damaged article

Parcels in transit from abroad undergo much handling and processing by foreign and domestic post offices as well as by Customs. Customs has possession of a parcel for only a short time out of that entire period and has no control over the shipment during the remainder of its journey. If your parcel arrives so damaged that its contents are beyond repair, you may choose to simply abandon the shipment to the post office. If you do this and you have already paid the Customs duty, you should 'obtain a statement from the delivering post office that you have abandoned the shipment. Send a copy of that statement along with a copy of your mail entry receipt (CF 3419A) to the issuing Customs office shown on the front of the mail entry receipt and request a full refund of the duty and postal handling fee.

Are replacement articles dutiable?

Occasionally, merchandise from a foreign supplier is unsatisfactory; for example, it may be the wrong size, color, broken in transit, or simply not according to the order placed with the supplier. Recipients of these parcels generally return the item to the foreign firm and request a replacement free of charge.

The replacement article is dutiable. You may, however, request a refund of duty on the original package--the unsatisfactory one--by writing to the Customs international mail branch that first issued the mail entry (CF 3419A) for the unsatisfactory shipment. This branch will be found on the front of form 3419A. When you write to the mail branch requesting a refund on the original package, you must include with your letter: 1) a copy of the original mail entry (CF 3419A) and 2) a statement or other evidence from the post office from which you mailed it back to the supplier showing that the first article was, in fact, returned. You should also enclose any supporting correspondence to or from the foreign supplier concerning the exchange. Upon receipt of this information, the issuing Customs international mail branch will review the transaction and issue you a refund of duty, if appropriate.

Why are clear and complete Customs declarations so important?

We realize that some of the foregoing paperwork requirements may sound cumbersome, but millions of parcels come through Customs international mail branches each year. Without readily accessible, easy-to-read Customs forms attached to the outer wrapping--especially forms 3419A and 4455--Customs officers would be forced to do time consuming, intrusive examinations of almost all packages, which would seriously delay the arrival of your merchandise.

When items are mailed from abroad, responsibility for completing and attaching the Customs declaration lies with the foreign sender, who must provide a full, accurate description of the package's contents and value. Complete, accurate Customs declarations attached to the outside wrapping allows the vast majority to pass Customs unopened, allowing Customs officers to make accurate duty assessments based strictly on the information supplied in the "dec."

These are the addresses and telephone numbers for Customs International Mail Branches:

Mail Branch	Location	Telephone Number
Anchorage, Alaska	605 West Fourth Ave. Room 205 Anchorage, Alaska, 99501	(907) 248-3373
Atlanta, Georgia	Foreign Mail Division P.O. BOX 619050 Hapeville, GA 30320	(404) 763-7602
Boston, Massachusetts	U.S. Customs South Postal Annex, Room 1008, G.M.F. Boston, MA 02205	(617) 565-8635
Buffalo, New York	1200 William Street Buffalo, NY 14240	(716) 846-4319
Charlotte, Amalie, Virgin Islands	Mail Branch Facility, Sugar Estate Post Office Charlotte Amalie, VI 00801	(809) 774-2511
Chicago, Illinois	U.S. Customs Foreign Mail Unit 11600 West Irving Park Road A.M.F. O'Hare Chicago, IL 60666	(312) 353-6140
Dallas, Texas	P.O. Box 619050 2300 West 32nd Street Dallas-Ft. Worth Airport Dallas, TX 75261	(214) 574-2128
Detroit, Michigan	Foreign Mail Section 1401 West Fort Street Room 226, G.M.F. Detroit, MI 48233	(313) 226-3137
Honolulu, Hawaii	3599 North Nimitz Highway Honolulu, HI 96818	(808) 442-9608
Houston, Texas	Mail Facility 2929 Air Freight Rd. Houston, TX 77032	(713) 233-3600
Los Angeles, California	300 N. Los Angeles St. Room B-202 Los Angeles, CA 90012-3391	(213) 894-4749
Miami, Florida	Foreign Mail Branch 1751 N.W. 79th Ave. Miami, FL 33126	(305) 536-4281
Minneapolis/St. Paul, Minnesota	180 East Kellog Boulevard Room 506 St. Paul, MN 55401	(612) 290-3639
Newark, New Jersey (NYBFMCE) (SURFACE MAIL)	U.S. Customs Foreign Mail Center 80 County Road Jersey City, NJ 07097	(201) 714-6371
New York, New York,	Mail Facility, Bldg. 250 J.F.K. Airport (AIR MAIL)Jamaica, NY 11430	(718) 553-1446
Oakland, California	1675 7th Street Oakland, California 94615	(510) 273-7560
Philadelphia, Pennsylvania	1000 Tinicum Island Road Philadelphia, PA 19153	(809) 766-6006
San Juan, Puerto Rico	G.P.O, Box 12800 Hato Rey, PR 00936	(809) 766-6006
Seattle, Washington (AMF)	16601 Air Cargo Rd. Seattle, WA 98158	(206) 553-5382
Washington, D.C.	44715 Prentice Drive Sterling, VA 20101-9998	(703) 406-6499

District Directors of Customs are located in the following cities:

Anchorage, Alaska 99501	907/271-2675
Baltimore, Md. 21202	410/962-2666
Boston, Mass. 0222-1059	617/565-6147
Buffalo, N.Y. 14202	716/846-4373
Charleston, S.C. 29401	803/727-4312
Charlotte, N.C. 28219	704/329-0770
Charlotte Amalie, V.I. 00801	809/774-2510
Chicago, Ill. 60607	312/353-6100
Cleveland, Ohio 44114	216/891-3800
Dallas/Ft. Worth, Tex. 75261	214/574-2170
Detroit, Mich. 48226-2568	313/226-3177
Duluth, Minn. 55802-1390	218/720-5201
El Paso, Tex. 79925	915/540-5800
Great Falls, Mont. 59405	406/453-7631
Honolulu, Hawaii 96806	808/541-1725
Houston, Tex. 77029	713/671-1000
Laredo, Tex. 78041-3130	210/726-2267
Los Angeles, Ca. 90731	310/514-6001
Miami, Fla. 33 102	305/876-6803
Milwaukee, Wis. 53237-0260	414/297-3925
Minneapolis, Minn. 55401	612/348-1690
Mobile, Ala. 36602	205/441-5106
New Orleans, La. 70130	504/589-6353
*New York, N.Y. (Seaport) 10048	212/466-5817
*New York, N.Y. (JFK) 11430	718/533-1542
*Newark, N.J. 07 114	201/645-3760
Nogales, Ariz. 85621	602/761-2010
Norfolk, Va. 235 10	804/441-6546
Ogdensburg, N.Y. 13669	315/393-0660
Pembina, N.D. 58271	701/825-6201
Philadelphia, Pa. 19106	215/597-4605
Port Arthur, Tex. 77642	409/724-0087
Portland, Maine 04112	207/780-3326
Portland, Ore. 97209	503/326-2865
Providence, R.I. 02905	401/528-5080
St. Albans, Vt. 05478	802/524-6527
St. Louis, Mo. 63134-3716	314/428-2662
San Diego, Calif. 92101	619/557-5360
San Francisco, Calif. 94126	415/705-4340
San Juan, P.R. 00901	809/729-6950
Savannah, Ca. 31401	912/652-4256
Seattle, Wash. 98104	206/553-0554
Tampa, Fla. 33605	813/228-2381
Washington, D.C. 20166	703/318-5900

* Write to Area Director of Customs.

Should you need Customs assistance while abroad, you can telephone our representatives located in the following cities:

Bangkok	662/252-5040
Beijing	86-1-532-3831
Bonn	49/228/339-2207
Caracas	58-2-285-0037
Central America (Miami)	(305) 596-6479
Hermosillo	52/621/7-5258
Hong Kong	852/524-2267
London	44/71-493-4599
Merida	52/99/258235
Mexico City	(905) 211-0042
Milan	39/2/29035-218
Monterrey	52/83/42-7972
MonteVideo	598-223-6061
Ottawa	(613) 230/2120
Panama City	507/257-562
Paris	33/1/4296-1202
Rome	39/6/4674-2475
Seoul	822/397-4644
Singapore	65/338-0251
The Hague	31-703-924-651
Tokyo	81/3-3224-5433
Vienna	43/1-310-5896

Or our preclearance operations in...

Montreal	514-636-3859
Toronto	905-676-3399
Winnipeg	204-783-2206
Calgary	403-221-1733
Edmonton	403-890-4514
Vancouver	604-278-1825
Bermuda	809-293-2560
Nassau	809-377-8461
Freeport	809-352-7256

Carribean Basin Initiative (CBI)

The following countries and territories have been designated as beneficiary countries for purposes of the CBI:

The list of beneficiaries may change from time.

Warning

The Food and Drug Administration prohibits the importation, by mail or in person, of fraudulent prescription and non-prescription drugs and medical devices. These may include unorthodox "cures" for medical conditions including cancer, AIDS and multiple sclerosis. While these drugs and devices may be completely legal elsewhere, they may not have been approved for use in the United States, even under a prescription issued by a foreign physician or under the supervision of a domestic physician. They may not legally enter the United States and may be confiscated upon arrival by mail.

Ceramic tableware sold abroad may contain dangerous levels of lead in the glaze which may be extracted by acid foods and beverages. The Food and Drug Administration recommends that ceramic tableware, especially when purchased in Mexico, the Peoples Republic of China, Hong Kong or India, be tested for lead release by a commercial laboratory on your return or be used for decorative purposes only.

For additional information, contact your nearest FDA office or write:

Food and Drug Administration
Division of Import Operations and Policy
Room 12-30, (HFC-170)
5600 Fishers Lane
Rockville, MD 20857

The United States Customs Service is authorized by law to prohibit the importation of goods that violate U.S. registered intellectual property fights-namely, trademarks and copyrights. This authority extends to articles imported into the United States through the international mail system. Goods imported in violation of intellectual property rights are subject to seizure and forfeiture. In addition, Customs may assess a monetary penalty, based on the domestic value of the articles, against the importer.

Examples of unlawful merchandise include:

• Articles which bear counterfeit trademarks, such as "fake" designer or brand-name clothing or watches.
• Toys which are unlawful copies of copy fight-protected designs.
• Unauthorized reproductions of certain sound recordings.

The Customs Regulations governing intellectual property rights may be found in Title 19, Code of Federal Regulations, Part 133.

There are other categories of merchandise whose importation into the United States also is restricted or prohibited. These categories of merchandise include certain foodstuffs; certain domesticated and wild animals; products made from endangered species; narcotics and certain weapons. The consequences of the attempted entry of restricted or prohibited merchandise vary according to which law the importation violates.

The Customs Regulations governing these classes of merchandise may be found in Title 19, Code of Federal Regulations, Part 12.

For additional information on the above restrictions, please contact the nearest U.S. Customs Service office or write to the U.S. Customs Service, Office of Regulations and Rulings, Washington, D.C. 20229. ATTN: Intellectual Property Rights Branch.

Report Drug Smuggling to U.S. Customs Service 1 (800) BE-ALERT

Department of the Treasury
U.S. Customs Service
Washington, DC 20229