US Customs Declaration (Visitors)
 

I hope I'm posting in the right part of the forum.

This is probably a stupid question, but is the $100 allowance for gifts remaining in the USA per person or per family? We usually don't travel over the Christmas Holiday season, but this year is an exception and I don't want to buy gifts in excess of the allowance. Alternatively, is there a schedule to work out what the duties will be on any excess if we exceed it? I am not opposed to paying, but wonder if it makes more sense in the circumstances to simply buy over there instead. The down side is it means testing our patience to the extreme and shopping on December 24th. I'm not sure I have the temperament or nerves for that :D

A late answer is better than no answer.

Per Person. Not sure if the person has to be over a certain age but it is definitely per person.

If we are getting some home made processed food and spices to US, I understand that we have to tick the Yes and declare the items. But where on the form do you declare it? On the backside of the form in the small table with value? This would be food stuff with minimal value, do we still need to declare values?

You'll want to review the USCBP rules here to see whether your items are admissible. (Note this about spices: "Most dried spices are allowed except for orange, lemon, lime and other citrus leaves and seeds, lemongrass, and many vegetable and fruit seeds.") According to this page, you'll have to tick the box on line 11 and the appropriate boxes below it.

The question appears repeatedly on FT and the answer is always the same:

1. Yes, you must check "yes". That is true whether the item is admissible at all or dutiable at all. Saying anything other than "yes" when the answer is "yes" is a false statement. Take a look at 18 USC Section 1001 just to see how all-encompassing that is.

2. Whether the specific items are admissible at all can be found on the website cited above. If you say "yes" and the item is not admissible, it will simply be seized and destroyed, but you have done nothing wrong. If it is admissible but you do not declare it, you have still not declared it.

Thanks for your response. I am definitely going to tick "Yes" and I checked on the website and think all the items are permissible. However, my question is do I need to list down the items on the form somewhere or just tick Yes and then the officer will ask or examine me what all things am I carrying?