U.S. citizens do not need to clear Puerto Rican Customs upon arrival by plane or ship from the U.S. mainland. All non-U.S. citizens must clear Customs and are permitted to bring in items intended for their personal use, including tobacco, cameras, film, and a limited supply of liquor (usually 40 oz.).
What You Can Take Home
U.s. Customs -- On departure, U.S.-bound travelers must have their luggage inspected by the U.S. Agriculture Department because laws prohibit bringing fruits and plants to the U.S. mainland. Fruits and vegetables are not allowed, but otherwise, you can bring back as many purchased goods as you want without paying duty.
For more information, contact the U.S. Customs Service, 1300 Pennsylvania Ave. NW, Washington, DC 20229 (tel. 877/287-8867; www.customs.gov, click on "Travel" and then "Know Before You Go Online Brochure") and request the free pamphlet Know Before You Go.
Canadian Customs -- For a clear summary of Canadian rules, write for the booklet I Declare, issued by the Canada Customs and Revenue Agency (tel. 800/461-9999 in Canada, or 204/983-3500; www.ccra-adrc.gc.ca). Canada allows its citizens a C$750 exemption, and you're allowed to bring back duty-free one carton of cigarettes, one can of tobacco, 40 imperial ounces of liquor, and 50 cigars. In addition, you're allowed to mail gifts to Canada valued at less than C$60 per day, provided they're unsolicited and don't contain alcohol or tobacco (write on the package "Unsolicited gift, under $60 value"). All valuables should be declared on the Y-38 form before departure from Canada, including serial numbers of valuables already owned, such as expensive foreign cameras. Note: The C$750 exemption can only be used once per year and only after an absence of 7 days.
U.K. Customs -- U.K. citizens returning from a non-EC country have a customs allowance of 200 cigarettes; 50 cigars; 250 grams of smoking tobacco; 2 liters of still table wine; 1 liter of spirits or strong liqueurs (over 22% volume); 2 liters of fortified wine, sparkling wine, or other liqueurs; 60 cubic centimeters (ml) perfume; 250 cubic centimeters (ml) of toilet water; and £145 worth of all other goods, including gifts and souvenirs. People under 17 do not get the tobacco or alcohol allowance. For more information, contact HM Customs & Excise, National Advice Service, Dorset House, Stamford St., London SE1 9PY (tel. 020/8929-0152, from outside the U.K. 44/0208-929-0152), or consult the website at www.hmce.gov.uk.
Australia Customs -- The duty-free allowance in Australia is A$400, or for those under 18, A$200. Personal property mailed back from Puerto Rico should be marked "Australian goods returned" to avoid payment of duty. Upon returning to Australia, citizens can bring in 250 cigarettes or 250 grams of loose tobacco, and 1,125 milliliters of alcohol. If you're returning with valuable goods, you already owned, such as foreign-made cameras, you should file form B263. A helpful brochure, available from Australian consulates or Customs offices, is Know Before You Go. For more information, contact Australian Customs Service, GPO Box 8, Sydney NSW 2000 (tel. 02/6275-6666), or see www.customs.gov.au.
New Zealand Customs -- The duty-free allowance for New Zealand is NZ$700. Citizens over 17 can bring in 200 cigarettes or 50 cigars or 250 grams of tobacco (or a mixture of all three if their combined weight doesn't exceed 250g); plus 4.5 liters of wine and beer or 1.125 liters of liquor. New Zealand currency does not carry import or export restrictions. Fill out a certificate of export, listing the valuables you are taking out of the country; that way, you can bring them back without paying duty. Most questions are answered in a free pamphlet available at New Zealand consulates and Customs offices: New Zealand Customs Guide for Travellers, Notice no. 4. For more information, contact New Zealand Customs Service, The Custom House, 17-21 Whitmore St., Box 2218, Wellington (tel. 04/473-6099; www.customs.govt.nz).