Travellers to the United States who are returning residents of the country do not have to pay duty on articles purchased overseas up to the value of $800 provided their stay was longer than 48 hours and their duty-free allowance was not used in the 30-day period prior to the current trip.

For passengers arriving from Samoa, Guam and the US Virgin Islands a duty-free allowance of $1,200 is allowed as well as duty free items of 1,000 cigarettes and 100 cigars. Travellers over 21 years are allowed 1 US quart of alcoholic beverages; and perfumes, lotions and other goods for personal use. Restrictions may apply to goods from Cuba, Cambodia, Korea and Vietnam. It is prohibited to import Cuban cigars from any country.

Travellers to the United States who are non-residents and over 21 years of age do not have to pay duty on the following items: 50 cigars or 200 cigarettes or 2kg smoking tobacco (or a proportionate mix), 0.95l (1quart) of alcoholic beverage and gifts to the value of $100 provided their stay in the USA is not less than 72 hours and the allowance has not been used in the preceding six-month period.

Items should not be gift-wrapped, as they must be available for customs inspection. The alcoholic beverage allowance is the national maximum and certain States allow less and if arriving in those States, the excess will be taxed or withheld. Further information on US customs regulations is available at www.customs.ustreas.gov

The following items are either banned or may only be imported under licence: Narcotics and dangerous drugs, unless for medical purposes (doctor’s certificate required). Absinthe, biological materials, some seeds, fruits and plants (including endangered species of plants and vegetables and their products). Firearms and ammunition (with some exceptions – consult Customs’ website above). Hazardous articles (fireworks, toxic materials), including matches and match books (unless packed tightly in a closed container). Meat and poultry products – fresh, dried or canned. Any fish (unless certified as disease-free) or their eggs, unless canned, pickled or smoked. Dairy products and eggs. Cuban cigars brought from any country. Wildlife and endangered species, including crustaceans, molluscs, eggs, game and hunting trophies and crafted articles of any part thereof. Imports from Iran and leather souvenirs from Haiti (eg drums). Merchandise from embargoed countries: Afghanistan, Cuba, Iran, Iraq, Libya, Serbia & Montenegro and Sudan; information materials (pamphlets, books, tapes, films and recordings) are permitted, except from Iraq.