Learn about U.S. Customs regulations. Foreign-made personal articles taken abroad are subject to duty and tax unless you have proof of prior possession such as a receipt, bill of sale, an insurance policy, or a jeweler's appraisal. If you do not have proof of prior possession, items such as foreign-made watches, cameras, or tape recorders that can be identified by serial number or permanent markings may be taken to the Customs office nearest you or at the port of departure for registration before departing the United States. The certificate of registration provided can expedite free entry of these items when you return.

U. S. Department of State, Bureau of Consular Affairs. U. S. State Department Publication 9926. February, 1992. pgs. 20-21.

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