US FederalWhat duties do I have as a US citizen at customs?
As a U.S. citizen entering the country, you must truthfully declare all goods you are bringing in, pay applicable duties, and cooperate with CBP inspections — failure to do so may result in penalties or seizure of items.
What the Law Says
Federal law places clear obligations on all persons—including U.S. citizens—entering the United States regarding the declaration and appraisal of goods. The Tariff Act governs how U.S. Customs and Border Protection (CBP) assesses duties, classifies merchandise, and finalizes customs entries.
Under 19 U.S.C. § 1500, CBP officers have statutory authority to appraise, classify, and liquidate imported merchandise — meaning they determine its value, category, and final duty assessment. While this section primarily addresses procedures applied by customs officials, it underpins the legal framework that requires travelers to provide accurate information about goods they bring into the U.S.
U.S. citizens are not exempt from customs laws. You must truthfully declare all articles acquired abroad — including gifts, purchases, and inherited items — on the CBP Declaration Form 6059B (or via the Mobile Passport Control app). Failure to declare can trigger civil penalties, forfeiture of undeclared items, or even criminal prosecution.
The duty-free exemption for U.S. residents returning from trips lasting more than 48 hours is $800 per person, once every 30 days. Amounts over that threshold are subject to duty, calculated based on the item’s classification and value under the Harmonized Tariff Schedule.
Statutory TextThe Secretary of the Treasury shall prescribe regulations providing for the appraisement, classification, and liquidation of merchandise entered for consumption or warehouse.
— 19 U.S.C. § 1500 — Appraisement, classification, and liquidation procedure
What to Do
Declare all items you’re bringing into the U.S., including food, alcohol, tobacco, gifts, and commercial goods.
Keep receipts for high-value items (e.g., electronics, jewelry) to support declared values.
Separate dutiable and prohibited items (e.g., fresh fruit, certain meats) — these require special inspection or are banned.
Answer all CBP officer questions truthfully; lying or omitting facts is a federal offense.
If unsure whether an item must be declared, always declare it — CBP encourages voluntary disclosure.
Sources
Not legal advice. This article is general information based on publicly available sources, written for educational purposes. Laws change and individual situations vary. Consult a licensed attorney in your jurisdiction before acting on anything you read here. Last reviewed: 2026-06-08.