Duty Exemptions for Household and Personal Effects

Personal and household effects entitled to duty-free entry need not accompany you to the United States; you may have them shipped to your U.S. address at a later time if you choose. Your shipment of personal and/or household goods must be cleared through U.S. Customs and Border Protection (CBP) at its first port of arrival, unless you have made arrangements with a foreign freight forwarder to have your effects sent to CBP custody in-bond from the port of arrival to a more convenient port of entry for clearance. Ask your moving company if they offer this service.

You may import furniture, dishes, linens, libraries, artwork and similar household furnishings for your personal use free of duty. To be eligible for duty-free exemption, the articles must have either been available for your use or used in a household where you were a resident for one year. The year of use does not need to be continuous, nor does it need to be the year immediately before the date of importation.

CBP will not notify you that your goods have arrived. It is essential that the carrier notify you that your goods have arrived in port – otherwise after 15 days, they will be taken to a general order warehouse and may be sold at auction after six months.

If you cannot come to the CBP office yourself, you may designate a friend or relative to represent you in CBP matters. You must give that person a letter addressed to “Officer in Charge of CBP” authorizing that individual to represent you as your agent on a one-time basis to clear your shipment through CBP along with a completed CBP Form 3299 Declaration for Free Entry of Unaccompanied Articles to give to the CBP Officer.

If your household/personal effects will accompany you, a manifest list of your items must be presented to the CBP Officer.

Professional Equipment/Tools of Trade

Your professional equipment or tools of trade are entitled to duty-free consideration if they are for your personal use. They do not have to have been in your household for more than 1 year to qualify for this exemption.

Liquor and Tobacco

You may bring in one liter of alcoholic beverages, free of duty and internal revenue tax, if you are at least 21 years of age, if it is for your own use or for a gift, and it is not in violation of the laws of the state in which you either arrive or are moving to. Alcoholic beverages beyond the one-liter limitation are subject to duty and Internal Revenue tax. Additional bottles may be imported, but it can be complicating.

Up to 100 cigars and 200 cigarettes (one carton) may be included in your exemption. If you have Tobacco products from Cuba you will need to contact the U.S. Department of Treasury’s Office of Foreign Assets Control (OFAC) and for updated information on current Cuban sanctions.

Firearms and Ammunition

You must use a registered dealer to enter your firearms. For more information, please contact the Bureau of Alcohol, Tobacco, Firearms and Explosives at (866) 662-2720 or ATF licensing.

Gifts