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Customs and Duties
Customs officers operate at the San Ysidro border crossing, at San Diego International Airport, and in the bay at Shelter Island.
You're always allowed to bring goods of a certain value back home without having to pay any duty or import tax. But there's a limit on the amount of tobacco and liquor you can bring back duty-free. If the total value of your goods is more than the duty-free limit, you'll have to pay a tax (most often a flat percentage) on the value of everything beyond that limit.
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