International students aged 21+ may bring 1 liter of Baijiu (or other alcoholic beverages) into the U.S. duty-free for personal use, provided it is not for resale. Quantities exceeding 1 liter are subject to customs duties and internal taxes. Additionally, state laws regarding alcohol may be stricter than federal regulations and must be followed. Below is a detailed breakdown of policies and practical tips.
1. Personal Belongings
Clothing, jewelry, cosmetics, hunting/fishing gear, cameras, and similar items for personal use are generally tax-exempt. These can be carried across borders without duties, provided they are not for resale.
- Immigration Note: If relocating to the U.S., personal jewelry worth $300+ (tax-exempt) cannot be sold within 3 years if duties are unpaid. Unapproved sales may result in seizure.
2. Alcohol, Tobacco, and Beverages
- Alcohol:
- Travelers aged 21+ may bring 1 liter of beer, wine, or liquor duty-free for personal use. Excess quantities will face customs duties and taxes.
- State Laws: Always check state regulations, as they may impose stricter limits than federal rules (e.g., some states ban bringing alcohol from other states).
- Tobacco:
- Allowances include 1 carton (200 cigarettes), 50 cigars, 2 kg (4.4 lbs) of tobacco, or a proportional mix of these items.
3. Gifts
- Duty-Free Limit: Non-U.S. residents may import gifts valued at ≤ $100 tax-free, provided they stay in the U.S. for ≥ 72 hours and the gifts remain in their possession.
- Packaging Tip: Avoid gift wrapping to facilitate customs inspection.
- Mail Order Exemption: Gifts mailed from non-U.S. countries (retail value ≤ $100) are tax-free. From U.S. territories (Virgin Islands, American Samoa, Guam), the limit rises to $200.
4. Duty-Free Shop Purchases
Items bought in duty-free shops, on planes, or ships are subject to taxes if they exceed personal allowances.
- Transit Exemption: During layovers in the U.S., travelers may carry ≤ 4 liters of alcohol (valued ≤ $200) to non-U.S. destinations without duties.
Taxable Items for International Students
Goods exceeding duty-free limits are taxed as follows:
- First $1,000: Flat 3% tariff on the value above duty-free allowances.
- Over $1,000: Taxed at the specific rate for the item (e.g., luxury goods may face higher rates).
- Territory Exception: Items from U.S. territories (Virgin Islands, etc.) face a flat 5% tariff, regardless of whether they are carried or mailed.
Key Takeaways
- Age Restrictions: Alcohol is only permitted for travelers 21+.
- Documentation: Keep receipts for high-value items to prove purchase locations and values.
- State Compliance: Research alcohol laws in your destination state (e.g., Utah has strict alcohol import rules).