Even seasoned international travelers sometimes find Customs a little baffling. If you're carrying only a few hundred dollars worth of foreign goods, an oral declaration to a Customs agent will be enough. You will also have to fill out a Customs form if the total value of the goods purchased or received as a gift abroad exceeds your personal exemption . The amount of your exemption depends on what country you are returning from.
Some exceptions exist, however.
Keep in mind that families can pool their exemptions . The rules are complicated, but in general, you will be assessed a duty of 10 percent of the total value of all items exceeding your exemption. Certain items are never allowed to be brought into the United States under any circumstances. Penalties for misrepresenting your foreign purchases or importing restricted goods range from confiscation to fines and even imprisonment. When in doubt, ask, and above all, be truthful.