Cases in which you must pay taxes
- If you enter by land, you are entitled to bring up to US$75 worth of goods in addition to the goods included in your personal luggage, and that you are allowed to combine this amount with family members.
- If you enter by air, you are entitled to bring up to US$300 worth of goods in addition to the goods included in your personal luggage, and that you are allowed to combine this amount with family members.
- If you exceed this exemption or if your family’s combined amount exceeds the combined exemption, but the value of the goods does not surpass three thousand dollars, there is a flat 15% rate of duties and taxes, which is applied only to the amount exceeding the exemption (individual or combined). You must fill out a payment form, which is available at the Customs counter.
- If the value of the goods surpasses three thousand dollars (per family member) after subtracting the US$75 exemption by entering by land or US$300 by entering by air, or if any of the goods is subject to non-tariff regulations or restrictions, you must hire the services of a customs broker