The United States provides each United States resident who is returning from Mexico and Canada with a personal exemption from duty on merchandise valued at up to $400 once every 30 days. This is the same duty exemption every U.S. citizen is afforded when they return to the United States from any country. Mexico. however. has a twotiered dutyfree allowance structure. If you are a Mexican resident and live within 25 kilometers of the border. when you return to Mexico at a land border crossing. you may only return with $50 in dutyfree merchandise. This has become known as the $50 rule. and it is crippling businesses on the U.S. side of the border in Texas. California.
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border crossing