Duty-Free Allowance Calculator
When returning to the United States from abroad, travellers are entitled to bring back up to $800 in goods duty-free (or $1,600 from US insular possessions). Amounts above the exemption are subject to customs duty. This calculator helps you estimate whether your purchases will exceed the duty-free threshold and how much duty you might owe, based on the US Customs and Border Protection (CBP) rules in effect for 2026.
US CBP duty calculation formula
Total exemption = Per-person exemption x Number of travellers
Amount over exemption = max(0, Total purchases - Total exemption)
Duty on first $1,000 over exemption = Amount over x 3%
Amounts exceeding $1,000 over exemption are assessed at category-specific duty rates
The $800 duty-free exemption and the 3% flat rate on the next $1,000 are established by US Customs and Border Protection under 19 CFR Part 148. The specific duty rate for goods exceeding the combined $1,800 threshold depends on the Harmonized Tariff Schedule (HTS) classification of each item.
Key US CBP duty-free rules (2026)
- General exemption: $800 per person for most international destinations. You must have been abroad at least 48 hours and not used this exemption in the past 30 days.
- Insular possession exemption: $1,600 per person from US Virgin Islands, American Samoa, and Guam.
- Next $1,000 over exemption: taxed at a flat 3% rate for most goods.
- Alcohol: one litre duty-free for persons aged 21 and over.
- Tobacco: 200 cigarettes and 100 cigars duty-free.
- All purchases must be declared on CBP Form 6059B (US Customs Declaration).
Duty-free allowance calculator: frequently asked questions
What is the US duty-free exemption when returning from abroad?
US citizens and residents returning from abroad are generally entitled to bring back $800 worth of goods duty-free if they have been outside the US for at least 48 hours and have not used this exemption in the past 30 days. For goods from US insular possessions (US Virgin Islands, American Samoa, Guam), the exemption is $1,600. For goods from Caribbean Basin countries, the exemption is $800. These figures are set by US Customs and Border Protection (CBP).
What happens if my goods exceed the duty-free exemption?
If the value of your goods exceeds the $800 exemption, the next $1,000 is taxed at a flat rate of 3% (for most goods). Goods exceeding $1,800 combined are assessed at their normal duty rate, which varies by category (typically 3% to 25% depending on the item type and country of origin). CBP officers have discretion in enforcing minor overages.
Are there limits on alcohol and tobacco duty-free allowances?
Yes. US residents aged 21 and over may bring back one litre (33.8 oz) of alcohol duty-free as part of the $800 exemption. Additional alcohol is subject to duty and Internal Revenue Service (IRS) tax. For tobacco, the duty-free allowance is 200 cigarettes (one carton) and 100 cigars. Cuban cigars are now permitted up to the 100-cigar limit per the current trade regulations.
Do I need to declare all goods purchased abroad?
Yes. US law requires you to declare all goods acquired outside the US on your customs declaration form (CBP Form 6059B). Failure to declare goods is a violation of US law and can result in fines and seizure of goods. Most travellers returning to the US complete either a paper declaration form or an electronic declaration via the CBP mobile passport or APC kiosk.
Are gifts I am carrying for others included in my exemption?
Yes. Any goods you are bringing into the US, including gifts for others, count toward your personal duty-free exemption. You may mail gifts from abroad to people in the US separately; mailed gifts are exempt from duty up to $100 in value (or $200 from US insular possessions) and must be labelled as unsolicited gifts with the value written on the customs form.
Official sources
- US Customs and Border Protection, know before you go: cbp.gov know before you go.
- CBP duty-free exemption overview: cbp.gov returning citizen.
Reviewed by the CalculatorHub team, edited by James Graham, 14 June 2026. See our methodology.