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Customs inspectors 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 inspector. If a person fails to declare an article or understates its value， the article may be taken away and the individual may be fined. In the United States， articles totaling up to $ 400 are exempt （free from any duty） 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 exemption can be claimed by a person once every 30 days. The 48——hour rule does not apply to trips to Mexico or the Virgin Islands. If a traveler cannot claim the $ 400 exemption because of the 48-hour or 30-day restriction， 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行者的行李。所有国外要求申报的物品必须申报——也就是说，它们必须被认为且必须向官员申报价值。如果你没有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，总计达四百美元的物品（若符合某些规定）可以免税。例如，这些品必须是私人使用的物品，并且此人的旅行必须至少达到四十八小时。另外，这些物品不能是联邦条例禁止或限制的物品。此四百美元的免税待遇可以每三十天享受一次。旅行四十八小时的规定不适 =合于到墨西哥或维尔京群岛的旅行。
如果旅行者由于旅行四十八小时三十天的限制规定而不能享受三百美元的免税，他可以享受二十五美元的免税。可是如果所有的物品的总价值超过二十五美元，那么他就得上税。税额取决于物品的种类、价值和数量。
文章来源网站：外语教育网(www.for68.com)，该站的Alexa排名：
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