Duty-Free Household Goods Eligibility Check
Verify if your international household shipment meets U.S. Customs tax exemption criteria:
The 1-Year Ownership Rule (HTSUS 9804.00.05)
Under U.S. Harmonized Tariff Schedule (HTSUS) subheading 9804.00.05 and Title 19 of the Code of Federal Regulations (19 CFR § 148.52), household effects (including furniture, carpets, paintings, books, tableware, and domestic linens) enter duty-free provided:
- One-Year Foreign Use: Qualifying household effects generally must have been used abroad for at least 1 year by the importer or the importer's family in a qualifying household, and they must not be intended for another person or for sale.
- 10-Year Timing Rule: As a general rule, household effects arriving more than 10 years after the importer's last arrival in the United States from the country where the effects were used are not admitted free of duty unless the port director accepts an explanation of unavoidable delay. Free entry is not available under this provision after 25 years.
- Less-Than-One-Year Effects: Household effects used abroad for less than one year are not covered by the one-year free-entry provision and must be separately declared. They may be dutiable under the applicable tariff classification.
Household Effects vs. Personal Effects
CBP distinguishes household effects from personal effects. Household effects include ordinary household furnishings such as furniture, carpets, tableware, books, artwork, and similar items used abroad for at least one year under the applicable rule. Personal effects are items belonging to and used by an individual, such as clothing or jewelry, and are treated under different tariff provisions.
Do not assume that labeling everything in a moving container as a "household effect" makes it duty-free. Each item must be accurately described and declared, and CBP may require evidence supporting the claimed classification and foreign use.
Required U.S. Customs Document Package
The exact customs-document package depends on the shipment, entry method, and whether a broker is used. Common documents and information include the following:
| Document | Required Purpose | Filing Entity |
|---|---|---|
| CBP Form 3299 | Main declaration for duty-free entry under HTSUS 9804.00.05. | Completed & signed by Expat |
| Supporting identity / arrival information | Information or documents requested to support the Form 3299 declaration, such as importer identity, arrival information, residency/use history, and shipment details. | Importer / Broker as applicable |
| Itemized Inventory List | Detailed box-by-box packing list showing declared value & condition. | Expat / International Mover |
| ISF (10+2), when applicable | For covered ocean cargo, the Importer Security Filing is generally due no later than 24 hours before the cargo is laden aboard the vessel destined for the United States. It is an ocean-cargo security filing, not a universal requirement for air or land shipments. | ISF Importer / authorized agent |
| Customs Power of Attorney, if using a broker | Authorizes the customs broker to conduct customs business on the importer's behalf. | Importer / Broker |
Accompanied vs. Unaccompanied Moving Goods
Form 3299 is specifically the Declaration for Free Entry of Unaccompanied Articles. If you travel with your belongings, the customs declaration process can be different. CBP's current moving guidance explains that accompanying goods may be declared on the appropriate traveler declaration, while unaccompanied household effects can use Form 3299 when claiming qualifying free entry.
Your shipping method therefore matters: air freight, an ocean container, a moving shipment, and goods carried with you can involve different entry and documentation procedures.
Restricted & Prohibited Household Items
🚫 Strictly Prohibited Items
• Certain fresh fruits, vegetables, seeds, soil, meat, and animal products may be restricted or require APHIS/FDA inspection or permits.
• Wildlife, wildlife products, and endangered-species items may be restricted under federal wildlife laws and CITES requirements.
• Counterfeit or pirated goods can be subject to seizure and other enforcement action.
⚠️ Restricted / Permit Required
• Alcohol: Alcoholic beverages and tobacco products must be specifically declared when applicable and can be subject to federal, state, and other import requirements.
• Prescription Drugs: Importation is subject to FDA and other federal rules; requirements depend on the medication, quantity, source, and circumstances. Do not assume an original pharmacy bottle and doctor letter alone make an import lawful.
• Firearms: Firearm and ammunition imports can require ATF and CBP compliance, and the exact forms depend on the firearm, importer, and applicable exemption or permit.
Importing Foreign Vehicles & Pets
🚗 Foreign Automobile Import Rules (EPA & DOT)
• EPA Form 3520-1: Covered passenger vehicles and engines are subject to EPA emissions requirements. EPA has an age-based provision for vehicles over 21 years old only under specific conditions, including engine equivalency; it is not a blanket exemption for every 21+-year-old vehicle.
• NHTSA Form HS-7: Vehicles subject to federal motor-vehicle safety standards must satisfy the applicable NHTSA requirements. A vehicle that is at least 25 years old may generally be imported without regard to FMVSS compliance, with the 25-year period measured from the vehicle's manufacture date.
• Nonconforming vehicles: A vehicle under 25 years old that was not manufactured to comply with applicable FMVSS generally needs an NHTSA import-eligibility determination and must be imported through the applicable Registered Importer process or other authorized route.
🐶 Updated CDC Dog Import Regulations (2026)
• Dogs entering or returning to the U.S. must be at least 6 months old and have a microchip detectable with a universal scanner.
• A CDC Dog Import Form receipt is required for each dog.
• Dogs that have been only in dog-rabies-free or low-risk countries during the previous 6 months generally have simpler requirements; additional rabies documentation applies to dogs from or exposed to high-risk countries.
• Foreign-vaccinated dogs that have been in a high-risk country during the previous 6 months generally must arrive at an airport with a CDC-registered animal care facility and have the required rabies documentation, unless a specific exception applies.
⚠️ Port Exam & Demurrage Fee Risk Warning
CBP may select shipments for examination, including non-intrusive inspection or physical examination. An examination can cause commercial storage, terminal, drayage, handling, or other delay-related charges. These charges are not a single federally fixed $500-$3,000 fee, and responsibility can depend on the carrier, terminal, broker, mover, contract, and circumstances. Ask your mover or broker in advance how examination-related charges are allocated and whether your contract provides any protection for port delays.
Wise International Money Transfer
Send money across 50+ currencies with real mid-market exchange rates and zero hidden bank markup fees.
Transfer Money with Wise🔗 Related Relocation Guides
Related US Tools & Guides
Frequently Asked Questions (FAQ)
• CBP Form 3299: Declaration for Free Entry of Unaccompanied Articles
• CBP Moving Household Goods Guidance: CBP household-goods guidance
• CDC Dog Import Form & Instructions: CDC Dog Import Form
• EPA Importing Vehicles and Engines: EPA vehicle import requirements
• NHTSA Vehicle Importation: NHTSA importing vehicles