Keep receipts of everything you purchase while in the USVI. Along with purchases, you must also disclose any items you inherited in the USVI and all items you bought at duty-free shops, on a cruise ship or on a plane. Duty-free items are those that do not have taxes levied against them. Additional items include anything you are bringing back for someone else, anything you intend to sell or use in your business, and items you had repaired or altered while traveling. Finally, if you purchased something in the USVI and agreed to have the merchant there ship it to you, you must declare that item and its value to US Customs upon re-entering the United States.
Know your duty-free limits. The duty exemption for travelers returning from a trip lasting at least 48 hours to the USVI is $1,200. One thousand cigarettes may be included as part of this exemption. You may include up to five liters of alcohol as long as one of them is from the USVI. If you bring back more than $1,200 worth of duty-free items, you will need to pay 1.5 percent tax on the next $1,000 worth of items. If what you are bringing back is over $2,200, you will need to pay tax based on the commodity and country of origin and may want to request an Import Specialist upon returning to the United States.
Make a list of the items you are bringing into the United States. If you are returning to the United States on a cruise that took you to the USVI, your cruise ship will likely provide a document that you can use to write down the items that you are bringing into the United States. It does this to facilitate a faster disembarkation process. If you are traveling on your own, create your own list. Gather all of your receipts into an envelope and use them to make your list. Be prepared to show your receipts to US Customs, if asked.
Declare your items to US Customs. A US Customs agent will need to clear you to enter the United States. Show the list you created to the Customs Agent and wait while they review it. Answer any questions the agent poses to you honestly and completely. Be prepared to have your bags searched, as US Customs can do this if they feel the need. You will need to show your passport to re-enter, so have it out and ready for the US Customs agent to inspect.