| (a) |
Up to US$300 for Hawaii. |
| (b) |
Items should not be gift-wrapped as they must be available for customs inspection. |
| (c) |
The alcoholic beverage allowance above is the national maximum; certain States allow less and if arriving in those States, the excess will be taxed or withheld. |
| (d) |
The gift allowance may only be claimed once in every six months and is only available to non-residents who intend to stay in USA for more than 72 hours. |
