Can you bring your household goods to United States duty-free?

Some laws let people who return or move to United States bring their household goods without paying import duties and taxes. Whether you qualify depends on who you are and your situation. This check tells you what we found in the official texts, what is missing, and what to prepare.

• Household effects used abroad for at least one year — free of duty and tax, for citizens, foreign nationals and students alike (HTSUS 9804.00.05; 19 CFR 148.52)Usual and reasonable furniture and similar household effects that you or your family actually used abroad for at least one year, and that are not for another person or for sale, enter free of duty and tax for any person arriving in the United States: a returning citizen, a foreign national who comes to live (immigrant visa or green card), a temporary-visa holder (H-1B, L-1, E, O, TN) or a student (F-1, J-1). The visa does not change the duty. There is no dollar cap and no written quantity cap, the year of use need not be in a row, and the goods should arrive within 10 years of your arrival. New purchases and anything used less than a year pay ordinary duty, vehicles always pay duty, and nothing is exempt from permits. Walio's customs broker files the CBP Form 3299, the entry and the ISF.
• Returning residents — personal and household effects taken abroad from the United States, free of duty and tax (HTSUS 9804.00.45; 19 CFR 148.31)A US citizen, or a person who lived in the United States before, who comes back brings in free of duty and tax all the personal and household effects he took abroad (clothing, electronics and other belongings he already owned in the United States), with no minimum time abroad stated in the provision. Foreign-origin items with a serial number should have been registered before leaving. The cost of repairs or alterations made abroad is dutiable, and things bought abroad are not "taken abroad": those use the one-year rule of the household provision. Vehicles are not covered. Walio's customs broker files the CBP Form 3299 and the entry.
• US government personnel returning from an overseas post — personal and household effects free, with no one-year test (HTSUS 9805.00.50; 19 CFR 148.74)A person in the service of the United States who returns at the end of an assignment to extended duty at a post outside the US customs territory, the members of his family who lived with him there, or a person evacuated under government orders, brings in personal and household effects free of duty and tax without the one-year-of-use test of the household provision. The assignment must be a tour of at least 140 days or end with permanent-change-of-station orders; a return on leave, early, or after temporary duty does not qualify. Up to 4 litres of alcohol and 100 cigars are admitted if they accompany the person. The declaration is Part III of CBP Form 3299 (or DD Form 1252) with the travel orders.
• Tools of trade and professional books — free of duty and tax (HTSUS 9804.00.10 and 9804.00.15; 19 CFR 148.53)Professional books, implements, instruments and tools of trade, occupation or employment enter free of duty and tax when a person who emigrates to the United States owned and used them abroad (9804.00.15), or when a person arriving took them abroad (a returning individual, 9804.00.10). The emigrant exemption does not cover theatrical scenery, properties or apparel, articles for use in a manufacturing establishment, articles for another person or articles for sale. No dollar cap was found. It covers only these tools, not the household goods, and the estimate does not price it separately. A professional who only brings equipment for a temporary stay uses the temporary importation under bond (next rule).
• Temporary stay — professional equipment, tools of trade and camping equipment under bond, to leave again (HTSUS 9813.00.50; 19 CFR 10.37)Professional equipment, tools of trade, repair components and camping equipment imported by or for a nonresident sojourning temporarily in the United States, for his own use, enter free of duty under a bond and must leave the country again. The period is one year and can be extended twice by one year each. Goods that stay, are sold or are not exported pay the duty and the bond is called. It is a temporary admission, not a franchise: the household goods used abroad for a year are free as in the first rule whatever the length of your stay. The estimate does not price this rule.
• Diplomats and international-organisation staff — baggage and effects free of duty through the State Department's Office of Foreign Missions (HTSUS 9806.00.05 and 9806.00.15; 19 CFR 148.81; Form DS-1504)The baggage and effects of foreign diplomats and of the staff of designated public international organisations (A and G visas) are admitted free of duty and tax on the request of the State Department, if their government gives reciprocal privileges to US personnel of comparable status. Every request for customs clearance must go through the Office of Foreign Missions with Form DS-1504, filed by the mission or the organisation: brokers and freight forwarders may not use any other form or process, so Walio acts only as the freight forwarder. Plan the shipment to land about 30 days after your arrival (up to 90 days may be accepted for international-organisation staff). Storage, cartage and similar service charges are not exempt. Our team confirms your status and your country's reciprocity; no figure is shown.

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