How your US duty-free personal exemption works
When you return to the United States from a trip, you can bring back a certain dollar value of goods, gifts and souvenirs duty-free — this is your personal exemption, set out in 19 CFR Part 148, Subpart D and keyed to the Harmonized Tariff Schedule. The exemption is $800 for most travelers, $1,600 if you are coming from a US insular possession, or a reduced $200 if you do not meet the time-and-frequency conditions. The reduced exemption applies only if the total value of articles not otherwise exempt is $200 or less; above $200, the full value is dutiable. The standard and insular exemptions remain deductions. The first $1,000 of dutiable base is charged at a single low flat rate rather than item-by-item. This checker turns those rules into one estimated figure for your trip.
$800, $1,600 or $200 — which exemption you get
The standard $800 exemption applies to a returning resident who has been outside the United States for at least 48 hours (no minimum for direct arrivals from Mexico) and has not used the exemption in the prior 30 days (19 CFR 148.33). If you arrive directly or indirectly from a US insular possession — American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the US Virgin Islands — the exemption rises to $1,600. Except for direct arrivals from Mexico or the US Virgin Islands, if you were abroad less than 48 hours (19 CFR 148.35) or you have already used your exemption within the last 30 days (19 CFR 148.36), the higher exemption is not available and you fall to the reduced $200. Direct arrivals from Mexico qualify for $800 without a 48-hour minimum; direct arrivals from the US Virgin Islands qualify for $1,600 without that minimum (148.35(a)-(b)). The 30-day restriction still applies to both. The $200 reduced exemption is based on 19 U.S.C. 1321(a)(2)(B), with declaration under 19 CFR 148.12. Under 19 CFR 148.51(b)(1), it applies only if the aggregate value of articles not otherwise exempt is $200 or less. If that total exceeds $200, there is no $200 deduction: the full value is dutiable.
The flat rate: the first $1,000 of dutiable base
For goods eligible for the flat rate, the first slice of dutiable base uses a flat rate. Under HTSUS 9816.00.20, the first $1,000 of dutiable base is dutiable at a flat 3% — the General (Column 1) rate used here; special free rates under trade agreements and Column 2 rates require separate confirmation. (Goods from a Column 2 / non-normal-trade-relations country, such as Cuba or North Korea, are charged 4% instead, and the insular-possession flat band under HTSUS 9816.00.40 is 1.5%.) So a traveler with the standard $800 exemption and $1,800 of goods has $1,000 over the exemption, all inside the flat band — an estimated $30 in flat-rate duty. In the reduced tier, $200 is exempt, but $200.01 has a full dutiable base of $200.01 and estimated duty of $6.00; $300 has a base of $300 and duty of $9.00. Above that $1,000 band, goods are charged at the regular HTS rate for each item, which varies by product and is not estimated here.
Alcohol and tobacco count within your exemption
Alcohol and tobacco are included within your personal exemption and carry their own quantity limits. As general CBP guidance, the $800 exemption commonly covers 1 liter of alcohol, 200 cigarettes, and 100 cigars; arrivals from a US insular possession get higher allowances. You must be 21 or older to bring back alcohol or tobacco, and some states set their own limits. Confirm current allowances with CBP “Know Before You Go” before you travel — quantities change and this tool does not assert a precise current limit.
This is not the suspended $800 de minimis
It is easy to confuse two different $800 figures. This returning-traveler personal exemption applies to goods you physically carry back in your baggage, under 19 CFR Part 148. It is not the commercial $800 de minimis of 19 CFR 10.151 — the rule that let low-value shipments enter duty-free — which was suspended in 2025 under Executive Order 14324 and continued in 2026 under Executive Order 14388. They are different legal mechanisms: the traveler exemption (live, this tool) covers your luggage; the commercial de minimis (now suspended, covered by our post‑de‑minimis duty tools) covered parcels shipped to a US buyer.
How the estimate is built
- Exemption threshold = $200 if (under 48h without the Mexico/US Virgin Islands exception OR used within 30 days), else $1,600 if arriving from a US insular possession, else $800.
- Dutiable base = 0 for the reduced tier if value ≤ $200, otherwise the full value. For standard and insular tiers: max(0, value − exemption).
- Flat-rate duty = min(base, $1,000) × 1.5% (insular) or 3% (general) (HTSUS 9816.00.20).
- Above the flat band = max(0, base − $1,000) — charged at regular HTS rates, varies by item, not estimated here.
Everything is computed in your browser — nothing you enter is sent to a server. Every figure is an estimate, not a guarantee; CBP determines your exemption, admissibility and duty at the port of entry.
Frequently asked questions
Is the personal exemption always $800?
No. $800 is the standard amount after at least 48 hours abroad, or on direct arrival from Mexico with no minimum stay. You get $1,600 arriving from a US insular possession, or a reduced $200 if you were away under 48 hours without an exception or have used the exemption in the last 30 days. The reduced exemption is all-or-nothing: $200 or less is exempt; above $200, the full value is dutiable. CBP determines the actual exemption at the port of entry.
How much is the flat-rate duty on my dutiable base?
The first $1,000 of dutiable base is dutiable at a flat 3% (HTSUS 9816.00.20) for goods from a normal-trade-relations country, so the most the flat band can be is about $30. Goods from a Column 2 country are 4%, and the insular-possession flat band is 1.5%. For the reduced tier, a total above $200 is fully dutiable, with no $200 deduction. Standard and insular tiers deduct their exemption. Above the $1,000 band, regular HTS rates apply by item.
Is this the same as the $800 de minimis that was eliminated?
No. This returning-traveler exemption (19 CFR Part 148) applies to goods you carry back in your baggage and is still in force. The commercial $800 de minimis (19 CFR 10.151) for low-value shipments was suspended in 2025 under Executive Order 14324 and continued in 2026 under Executive Order 14388. They are different rules.
Is anything I enter sent to a server?
No. The estimate is computed entirely in your browser from the rules described above. Nothing you enter leaves your device.
Gear for the trip home
Sources
- 19 CFR 148.33 — exemption amounts: $800 standard (“must not exceed $800”) and $1,600 for a “direct or indirect arrival from American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands”, keyed to HTSUS 9804.00.65. Plus 148.35 (the 48-hour length-of-stay rule) and 148.36 (the 30-day frequency rule). Read from eCFR by the coordinator on 17 October 2026, including both exceptions to the 48-hour rule.
- HTSUS 9816.00.20 — the flat rate of duty on the first $1,000 of dutiable base: 3% (General / Column 1), 4% (Column 2 / non-NTR). The insular-possession band HTSUS 9816.00.40 is 1.5%. The personal-exemption provision is HTSUS 9804.00.65. Rates confirmed in HTS Revision 21, effective 9 October 2026, read 17 October 2026.
- CBP — “Know Before You Go” / “Types of Exemptions” for the $200 reduced-exemption amount and the alcohol/tobacco allowances. Confirmed by the coordinator on 17 October 2026 from CBP “What to expect when you return” and FR 2026‑12670. The $200 basis is 19 U.S.C. 1321(a)(2)(B), with the all-or-nothing value limit in 19 CFR 148.51(b)(1).
- CBP: What to expect when you return; FR 2026‑12670; HTS 9816.00.
- 19 CFR 148.51(b)(1), official 4-1-25 edition: the reduced exemption applies only when the aggregate value of articles not otherwise exempt does not exceed $200. This value-limit rule was checked on 23 October 2026.
- Distinct-from-de-minimis basis: 19 CFR 10.151 (the commercial $800 de minimis) and Executive Order 14324 (the 2025 suspension, continued in 2026 by Executive Order 14388) — named only to keep the two $800 figures separate.
General guidance and an estimate, not legal or customs advice. Your exemption, admissibility and duty are determined by CBP at the port of entry under 19 CFR Part 148 and the HTSUS. Confirm current allowances at CBP “Know Before You Go” before you travel.