Tax FAQs: International Tax Law FAQs Q.When returning to the United States as a US citizen from a foreign country, am I subject to any taxes?

€¢ Duty and internal revenue tax are required to be paid on articles acquired abroad. US citizens are allowed to bring back $400 worth of merchandise duty free. If you are returning directly from a Caribbean Basin Economy Recovery Act country, the limited value of duty free merchandise allowed is raised to $600.

The next $1,000 worth of items you bring back are dutiable at a flat 10% rate. More.

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