美国800美元进口免税优惠需要符合哪些条件？

Shipment must be imported byone person on one day.

•货物必须由同一个人在同一天进口，具有合理的零售价值，如口头声明或提单所证明的那样。

Exemption is not allowed if CBP believes that the shipment is one ofseveral lots covered by a singleorder or contract, and that it was sentseparately for the express purposeof securing free entry or for thepurpose of avoiding compliancewith any pertinent law or regulation.

•如果海关认为这批货物是由一份订单或合同所覆盖的几批货物之一，而且其目的是为了能自由进入（免税）或避免遵守任何相关法律法规才单独发送的，那么这种情况就不能豁免征税。

Consolidated shipmentsaddressed to one ultimateconsignee are treated as oneimportation.

•送达同一个最终收货人的合并货物将会被视为一票进口货物（即同一人在同一天内进口几票货物加起来总额超过800美金也不能适用）

Exemption is not allowed if one or more Partner Government Agencies require information to fulfill their regulatory requirements.

•如果一个或多个合作政府机构需要信息才能实现监管的货物不能豁免征税（比如涉及FDA部门监管的货物不能豁免征税）

CBP Authority:As a reminder, even in the case of low value shipment, CBP has the right to require a formal entryon any shipment where additional information, bonding, or protection is required. Theadministrative exemption may be denied if CBP believes that the shipment was sent as a low valueshipment for the purpose of avoiding compliance with any pertinent law or regulation.

•如果你申报的的确是低于800美金，但美国海关有权怀疑你是故意低报，而对货物重新估价，如果估价高过800美金，那么还是要征税的。

No alcoholic beverage,perfume containing alcohol(except where the aggregate fairretail value in the country ofshipment of all merchandisecontained in the shipment doesnot exceed $5), cigars, orcigarettes will be exemptedfrom duty and tax payment.

•酒精饮料，含有酒精的香水（除非了装运所有商品的装运国的总体公平零售价值不超过5美元），雪茄或香烟不能被豁免征税。

Exemption is not allowed in the case of any merchandise of a class or kind provided for in any tariff-rate quota.

•属关税配额其中品类的商品不能免税（比如农产品属于关税配额的产品不能豁免征税）