Customs inspectors examine the luggage of all travelers to the country. All articles acquired abroad must be declared——that is， they must be identified and their value given to an inspector. If a person fails to declare an article or understates its value， the article may be taken away and the individual may be fined. In the United States， articles totaling up to $ 400 are exempt （free from any duty） if they meet certain regulations. For example， the articles must be for personal use， and the person's trip must have lasted at least 48 hours.

Also the articles cannot be prohibited or restricted by federal regulations. The $ 400 exemption can be claimed by a person once every 30 days. The 48——hour rule does not apply to trips to Mexico or the Virgin Islands. If a traveler cannot claim the $ 400 exemption because of the 48-hour or 30-day restriction， he or she may claim a $25 exemption. However， a person must pay duties on all articles if their total value exceeds $ 25. Duty rates depend on the type， value， and quantity of the articles.

海關官員檢查所有來本國的旅行者的行李。所有國外要求申報的物品必須申報——也就是說，它們必須被認為且必須向官員申報價值。如果你沒有申報某一物品或少報其價值，該物品可能被沒收，而你則可能被罰款。在美國，總計達四百美元的物品（若符合某些規(guī)定）可以免稅。例如，這些品必須是私人使用的物品，并且此人的旅行必須至少達到四十八小時。另外，這些物品不能是聯(lián)邦條例禁止或限制的物品。此四百美元的免稅待遇可以每三十天享受一次。旅行四十八小時的規(guī)定不適 =合于到墨西哥或維爾京群島的旅行。

如果旅行者由于旅行四十八小時三十天的限制規(guī)定而不能享受三百美元的免稅，他可以享受二十五美元的免稅?？墒侨绻械奈锲返目們r值超過二十五美元，那么他就得上稅。稅額取決于物品的種類、價值和數(shù)量。

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