QUESTION: My wife (American) has an aunt (Canadian) who is moving to a
smaller place and is getting rid of many of her things. What are the tax
implicatons for my wife when she brings these gifts into the United States?
There is also a leopard coat involved. It's very old and was made before
current laws outlawed such a thing.
Thank you for any help that you give us.
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david ingram replies:
The following rates apply to a returning US resident
for U.S Citizens or residents
Under 48 Hours
After a stay of less than 48 hours in Canada , a U.S. Citizen or resident
may return to the U.S with
U.S. $200.00 worth of goods per person, tax and duty free
Any purchases of alcohol or tobacco products may be subject to duties and
taxes
Any purchases in excess of the U.S. $200.00 allowance may be subject to
duties and taxes
Over 48 Hours
After a stay of 48 hours or more in Canada , a U.S. Citizen or resident may
return to the U.S with
U.S. $800.00 worth of goods per person, tax and duty free
Purchases may include 1 litre of alcohol**, 200 cigarettes (1 carton), and
100 cigars, tax and duty free
Family members may combine their tax and duty free allowances
Any purchases in excess of the US $800.00 allowance may be subject to
duties and taxes
Duty and Tax Rates entering the U.S.
IF YOU EXCEED your duty free allowances and exemptions entering the U.S.,
the following approximate U.S. duty and tax rates apply:
USD $2.00 - $3.00 per bottle of liquor*
USD $1.30 per case of beer*
USD $3.90 per carton of cigarettes*
* US duty rates on purchases exceeding 1 litre of alcohol are assessed
according to alcohol content.
** Customers must be 21 years of age or older to purchase alcoholic
products, and 19 years of age or older to purchase tobacco products.
In addition the leopard coat must have an export permit from Canada to be
admitted to the USA. You can find the Canadian rules at:
http://www.cbsa-asfc.gc.ca/E/pub/cm/d19-7-1/d19-7-1-03-e.html#Processing%20o
f%20cites%20documents%20(exportations)
Note that, if the paperwork is not right, the Canadian government will
impound the coat.
However, the US government does not require a import permit for the item
acquired before the CITES listing. However, you or the aunt will have to
provide documentation to that effect.
This is not perfect. Every situation is different Good Luck!
You can find the US rules at:
http://www.fws.gov/international/pdf/cpc.pdf
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