What You Can Bring In -- Every visitor more than 21 years of age may bring in, free of duty, the following: (1) 1 liter of wine or hard liquor; (2) 200 cigarettes, 100 cigars (but not from Cuba), or 3 pounds of smoking tobacco; and (3) $100 worth of gifts. These exemptions are offered to travelers who spend at least 72 hours in the United States and who have not claimed them within the preceding 6 months. It is altogether forbidden to bring into the country foodstuffs (particularly fruit, cooked meats, and canned goods) and plants (vegetables, seeds, tropical plants, and the like). Foreign tourists may bring in or take out up to $10,000 in U.S. or foreign currency with no formalities; larger sums must be declared to U.S. Customs on entering or leaving, which includes filing form CM 4790. For more specific information regarding U.S. Customs and Border Protection, contact your nearest U.S. embassy or consulate, or the U.S. Customs office (tel. 202/927-1770 or www.customs.ustreas.gov).

What You Can Take Home -- U.K. citizens returning from a non-EU country have a customs allowance of: 200 cigarettes; 100 cigars; 250 grams of smoking tobacco; 2 liters of still table wine; 1 liter of spirits or strong liqueurs (over 22% volume); 2 liters of fortified wine, sparkling wine, or other liqueurs; 60cc of perfume; 250cc of toilet water; and £145 worth of all other goods, including gifts and souvenirs. People under 17 are not allowed the tobacco or alcohol allowance. For more information, contact HM Customs & Excise at tel. 0845/010-9000 (from outside the U.K., 020/8929-0152), or consult their website at www.hmce.gov.uk.

For a clear summary of Canadian rules, request the booklet I Declare, issued by the Canada Customs and Revenue Agency (tel. 800/461-9999 in Canada, or 204/983-3500; www.ccra-adrc.gc.ca). Canada allows its citizens a C$750 exemption, and you're allowed to bring back duty-free one carton of cigarettes, 1 can of tobacco, 40 imperial ounces of liquor, and 50 cigars. In addition, you're allowed to mail gifts to Canada valued at less than C$60 a day, provided they're unsolicited and don't contain alcohol or tobacco (write on the package "Unsolicited gift, under $60 value"). All valuables should be declared on the Y-38 form before departure from Canada, including serial numbers of valuables you already own, such as expensive foreign cameras. Note: The $750 exemption can only be used once a year and only after an absence of 7 days.

The duty-free allowance in Australia is A$400 or, for those under 18, A$200. Citizens age 18 and over can bring in 250 cigarettes or 250 grams of loose tobacco, and 1,125 milliliters of alcohol. If you're returning with valuables you already own, such as foreign-made cameras, you should file form B263. A helpful brochure available from Australian consulates or Customs offices is Know Before You Go. For more information, call the Australian Customs Service at tel. 1300/363-263, or log on to www.customs.gov.au.

The duty-free allowance for New Zealand is NZ$700. Citizens over 17 can bring in 200 cigarettes, 50 cigars, or 250 grams of tobacco (or a mixture of all 3 if their combined weight doesn't exceed 250g); plus 4.5 liters of wine and beer, or 1.125 liters of liquor. New Zealand currency does not carry import or export restrictions. Fill out a certificate of export, listing the valuables you are taking out of the country; that way, you can bring them back without paying duty. Most questions are answered in a free pamphlet available at New Zealand consulates and Customs offices: New Zealand Customs Guide for Travellers, Notice no. 4. For more information, contact New Zealand Customs, The Customhouse, 17-21 Whitmore St., Box 2218, Wellington (tel. 0800/428-786 or 04/473-6099; www.customs.govt.nz).