Customs inspectors2 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 inspector1. If a person fails to declare an article or understates its value, the article may be taken away and the inpidual may be fined. In the United States, articles totaling up to $ 400 are exempt3 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 exemption4 can be claimed by a person once every 30 days. The 48--hour rule does not apply to trips to Mexico or the Virgin5 Islands. If a traveler cannot claim the $ 400 exemption because of the 48-hour or 30-day restriction6, 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.
海关官员检查所有来本国的旅游者的行李。所有海外需要申报的物品需要申报---也就是说，它们需要被觉得且需要向官员申价格值。假如你没申报某一物品或少报其价值，该物品可能被没收，而你则可能被罚款.在美国，总计达四百USD的物品（若符合某些规定）可以免税。比如，这类品需要是私人用的物品，并且此人的旅游需要至少达到四十八小时。另外，这类物品不可以是联邦条例禁止或限制的物品。此四百USD的免税待遇可以每三十天享受一次。旅游四十八小时的规定不适=合于到墨西哥或维尔京群岛的旅游。
假如旅游者因为旅游四十八小时三十天的限制规定而不可以享受三百USD的免税，他可以享受二十五USD的免税。可是假如所有些物品的总价值超越二十五USD，那样他就得上税。税额取决于物品的类型、价值和数目。
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