services amounts equal to or greater than $10. 000.

　　PERSONAL EXEMPTIONS（免税）ON PURCHASES

　　AMERICANS RETURNING TO THE US

　　Less than 48 hours: $ 200 US

　　48 hours or more:

　　$ 800 US duty-free personal exemption.

　　next $ 1. 000 US at 3%

　　Including up to 100 cigars and 100 cigarettes.

　　CANADIANS RETURNING TO CANADA

　　Less than 24 hours: $ 50 CAN

　　48 hours or more:

　　$ 400 CAN

　　Including up to 100 cigars and 200 cigarettes.

　　7 days or more:

　　$ 750 CAN

　　Including up to 100 cigars and 200 cigarettes.

　　DOCUMENTATION NEEDED FOR

　　BORDER CROSSING

　　LAND OR SEA TO THE US(INCLUDING FERRIES)

　　A valid passport or passport card, or a NEXUS card.

　　(A NEXUS card is a Trusted Traveler Program that provides quick travel for pre-approved,low risk travelers through special lanes. )

　　A recent Washington State, New York or BC driver’s license.

　　Note: Children 15 years of age and younger require only a birth certificate or copy. (Certified copies are not required but are advised. )

　　AIR TRAVEL TO THE US

　　A valid passport, an Air NEXUS card, or a U. S. Coast Guard Merchant

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