Guam is considered to be outside the "U.S. Customs Zone" and administers its own customs regulations via the "Guam Customs & Quarantine Agency," an agency of the Government of Guam, rather than BICE. Passengers from both the U.S. and Japan are subject to customs inspection.
However, Guam itself is a duty free port; in general, everything coming into Guam (provided it is legal) is not subject to any sort of import tax. Note that I said in general. A complicating factor is the Guam "Use Tax" which is assessed at a rate of 4% on all gifts and goods acquired abroad for personal use. Each person is allowed a $1,000 exemption per each 30 day period, subject to a $5,000 max per annum. You might have to pay $40 (4% of $2,000 - $1,000)... but they may let you slide.
Last edited by HKG_Flyer1; Nov 27, 2004 at 5:24 pm