You'll need to pay customs duty (or import tax) on any goods you move across the US border from other countries, though goods from some countries are exempt due to different international trade agreements. The United States Customs and Border Protection (CBP) enforces customs rules.

Yes, U.S. citizens are subject to customs regulations, but they benefit from a generous "Personal Exemption" when returning from abroad. In 2026, most travelers can bring back up to $800 worth of goods duty-free, provided the items are for personal use or gifts and are with them at the time of entry. If you are returning from the U.S. Virgin Islands or other Caribbean Basin countries, this exemption can increase to $1,600. For amounts exceeding these limits, you must pay a flat duty rate (typically around 3% for the next $1,000) and then the variable "Harmonized Tariff Schedule" rates for higher amounts. A high-value "pro-tip" for 2026 is to use the CBP Mobile Passport Control (MPC) app; it allows you to submit your customs declaration digitally, often bypassing the long traditional lines. Note that restricted items like certain meats, fruits, and large amounts of cash (over $10,000) must always be declared, even if they fall under your dollar exemption limit.