Never done this before, but due to friends who want iPhones, I bought like 4 of them from China and will be bringing back the US.

I know I have a $800 exemption, and for anything after that up to $1800 (so $1000 worth), I have to pay 3% (which can be $30); but after $1800 it is charged on the harmonized rate. The harmonized rate for a cell phone is 0%.

The total value will be $3400, so it's over the $800 and the $1800 limits.

Do I charged $0 (over $1800 so harmonized tariff schedule of 0% duty) or $30 ($1000 * 3% fixed rate)?

I usually don't bother declaring gifts, but a friend of mine recently got caught not declaring a bunch of things and got heavily fined for it and now he gets inspected every single time he flies.

you bought $3333+ in cell phones, and your worried about 30 bucks.

declare them. odds on if the total is $30, they won't bother opening the desk. if you are wrong as to the rate, be ready.

If the total value of the items is over $800 USD, you are required to declare them on your Customs Form. As for the duty rate, it is the responsibility of the US Customs Officer to figure out the rate. You still need to declare them though.

I am always amazed at the shenanigans people go through to avoid declaring items which are required to be declared. First, it's required. While smuggling a couple of phones into the US won't likely land you in federal prison for 5 years, it's nonetheless a felony and, at a minimum, will make you ineligible for GE and put you through a hoover the next few times you come through. Second, duty is often low and often not collected. Third, if you are bagged, the duty will be collected, penalties assessed and the items possibly seized.

For $30 or thereabouts, this is plain silly.

I'm not worried about $30. That's not my point.

I'm just interested if I understood the explanation correctly. Because next time the rate could be different for something else. That's what I'm trying to gauge. Normally I don't fly with a ton of cash.

Honestly I don't normally bring anything into the US in my bags. Anything that's even worth declaring, I probably would have shipped it back and I get a letter in the mail asking me to pay the appropriate duty.

I know this is off topic but why would one buy iPhones in China and bring into the US, unless 3400 is the value, but not the purchase price?

$3400 is the total value, not the price of each phone.

That said the price of an iPhone in China is about $200 more than the US.

The only reason I'm going this is I'm now living in China and there is no way I can buy this in the US.

You HAVE to declare the phones. You can use the price you paid since you paid market rate where you bought them. The Customs officers won't know it's a $200 difference per phone but if they catch you not declaring them at all, you'll be really sorry.

Actually, that is not correct. You must declare ALL items you are bringing into the USA, not just those over the $800 limit. And you must itemize on the back of the paper customs form exactly what you are bringing into the country. I sometimes write "Souveniers $50" but I am ready to elaborate if the officers ask. More often I actually write out "t-shirts $40" and "chocolates $15" and so forth. Better to be safe than sorry.


Note that the ONLY items you do not have to declare are your personal effects, defined as items that that you reasonably can be expected to have carried with you throughout the trip (used clothes, toiletries, etc) as well as items that you can establish that you owned them before you left the country. For this reason, I carry copies of receipts of all of my high-value items (electronics, etc) so that the officers won't try to charge me duty for bringing in the foreign-made laptop I have owned for years.

If you don't want to bother carrying around receipts, another option is to bring your items to a FIS facility BEFORE you travel and have an officer inspect them and stamp a Customs Preregistration form. That way, you can carry the form instead of receipts for each item.

More details here.

The OP isn't trying to find a way to sneak in 4 iPhones, he's trying to understand the calculation behind the duty he will be charged.

Is there something that the OP can reference on the internet, beyond the information he has already mentioned in his post?

Once you declare your items, Customs will let you know what your duty is.

So I just passed through customs.

First off, the process of declaring things via Global Entry means I had to wait in line and speak to immigration (and have them stamp it); not sure why, but this was the process.

Next I went to customs and they asked what I was declaring. I told them iPhones. Their reaction was I was crazy to buy them in China (tell me about it) and most people don't declare them.

That said they said there is no duty on electronics (0%), so no forms or inspections. They collected the slip and just directed me to the exit.

So what happens when one runs out of room on the form?

I was getting close on my most recent trip... (does one just consolidate more, or can they use two)

Is this still true? I am abroad and bought a piece of electronics since the one I brought with me broke. Am I supposed to declare the one I bought? It appears so. But I am GE - so I guess I have to wait in line now, yes? Only to be told at customs... there is no duty on electronics?