United States travelers returning from Mexico may bring back purchases valued at $800.00 duty free. U.S. Customs and Border Protection (CBP) is authorized by law to assess a flat rate of 0% on the first $1,000.00 worth of goods over the $800.00 exemption.
Special rules apply to alcohol and tobacco.
- Once every 30 days, 100 cigars (other than Cuban cigars) and one carton of cigarettes (10 packages) may be brought into the United States duty free.
- US citizens may import up to 1 liter of liquor, 3 gallons of wine, and 1 case of beer per person once every 30 days.
- Sixteen miniatures are equal to one quart of liquor and may be imported at 75¢ each, in lieu of a 1-quart bottle. A person cannot import both at the same time.
- Texas State Taxes on Alcoholic Beverages
- Undeclared liquor purchases violate the Federal and Texas laws and incur heavy penalties for violators. State tax on tobacco and alcohol subject to change.
- Distilled Alcoholic Beverages are taxed 1/2 Pint 75¢, Fifth $1.00, Pint $1.00, Quart $1.25
- Beer: Only 12 oz. bottles may be returned to the U.S. The tax is 75¢ for each six-pack or portion thereof and $1.00 for a case of 24 of 12-oz bottles.
- Bohemia Malt Liquor: $1.00 for case of 24 12-oz bottles
- Wine or Champagne: 75¢ for a fifth
- WARNING: Undeclared liquor purchases violate the Federal and Texas laws and incur heavy penalties for violators. State tax on tobacco and alcohol subject to change.
Entry of fruit, vegetables, meats, birds, seeds, plants, bulbs and cuttings is controlled by the United States Department of Agriculture. Present all such products to the inspectors. Unreported agricultural products incur penalties and loss of material. For additional information, call the CBP Agriculture Specialist, Del Rio, TX (830) 775-3028.