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First, try if your are eligible for duty-free importation. The most common misconceptions are that the following items should be entered duty-free:



1st Gifts. Gifts to U.S. citizens are taxable, but is required for gifts to a person who is under $ 100 in value without it. If the gift (s) are at more than $ 100, or if the total value of all the presents (to the same person) arrived in the U.S. evaluated on the same day more than $ 100, then duty is payable. (The latter condition often occurs in many, wedding birthday or Christmas gifts to the same person from different senders arrive in the U.S. on the same day.)



2nd Items sent home that were purchased during a trip abroad. Many people think that the $ 800 personal tax exemption for all goods purchased during a trip abroad, apply. This is incorrect. The $ 800 exemption can only be used for purchases that accompany a traveler, if they re-enter the U.S. (exceptions apply to goods in the U.S. Virgin Islands, Guam, American Samoa and Caribbean Basin countries have acquired, see chapter on unaccompanied goods in our brochure "Know Before You Go"). CBP will waive requirement if the total amount of goods that is arriving on the same day under $ 200 value. (Yes, this was less the waiver is submitted for goods as gifts for goods then a passenger in his own name.)



Third "Art" glass, handicrafts, etc. Many people are aware that art free of duty - but the definition of art in the customs area is often very different from what is an art by the public. For customs purposes - usually - Art must be an original painting, sculpture or other item that issued by an artist in galleries, is created. This can be a very high bar to delete. Expensive glassware, carpets, etc., can artistic value, but they are taxable as the items they are, ie, floors, objects made of glass. For more information about what constitutes art for duty free purposes, see Chapter 97 of the Harmonized Tariff Schedule.



4th Antiques must be 100 years old or more will qualify for duty-free importation.



5th Replacements for goods damaged in transit or not ordered. Both the original item and there is compensation are taxable, but you can request a refund of the original article file if you can demonstrate to CBP that the original item has either to be returned to sender or destroyed under CBP supervision (call your local Port for further instructions on how to do this).



The most common errors that result in duty paid, if an item may have been entered free of duty are:



1st Sender blank shipping paperwork correctly. This is very common for items that American goods are returned - a category that is a duty-free importation. Examples of these are things that stayed behind by accident, used goods sent home to send the luggage space used for new purchases make personal effects to people in the U.S. on a work or student visa. In all these cases, the description of the programs will should indicate that the goods are personal effects used.



2nd The goods are for the testing, repair, alteration sent, etc., will be conducted again. Some examples of programs and returned for repair, reconstruction are electronic devices, and men's suits, respectively. Article claimed under the tariff provisions for duty free entry of goods for scientific, educational, religious or used, must be introduced in the name of legitimate institutions, not individuals. Many examples can be found in each of the tariff under Ch. 9810th



Third The goods are paid under $ 200 in value, but obligatory. CBP generally requires no declaration should be filed or to pay duty if the value of the item under $ 200.



CAUTION: Incorrect use items declared as personal effects or American goods returned is fraud and is punishable by fines and penalties levied against the recipient of the shipment. Likewise, a recipient is liable for fines if a false statement is made about the value of a shipment. In both cases, the goods are seized.



If you think that was cleared when it should not have been his, you can make a protest with the CBP port where the entry file has been submitted. You need to the courier service that delivered your goods, if to ask this. Address of protest to the CBP Entry Branch / protest on the interface it with the file.



The protest should be filed on Form 19. If you do not have an IRS Employer Identification Number, Box # 4 issued will be your Social Security number.

The courier service you can give with the port number, filer code entry point, and the liquidation date (usually 24 hours after the entry date) is required, Box # 5 It is recommended that you received with your protest, a copy of the original statement and a photo of the item (s) to any claim that you strengthen the dutiablility the goods. If there is a receipt, a copy that as well.



CBP will approve you within 60 days of our decision to tell or disapprove of your protest. In any case, you are responsible for paying the courier service for all charges incurred clearing the shipment in your name. Remember, most of the erroneous obligation sent charges due to insufficient or incorrect description of the goods. The courier service is not responsible for the mistakes, they can only process the paperwork and pay duties on information on the shipping documents the information given.