The following guidelines pertain to U.S. residents only. Non-U.S. residents must comply with customs laws in their country. Check with Customs for guidelines on current requirements. Duty-free allowance on ships that call at any of the U.S. Virgin Islands $1,200 (retail) of duty-free purchases per adult, including 5 liters of liquor per adult, of which at least one must be a product of the U.S. Virgin Islands. Of the $1,200, no more than $600, including 1 liter of liquor, 1 carton of cigarettes and 100 cigars (non-Cuban) may be purchased in other ports or on board.

Duty-free allowance on ships sailing EXCLUSIVELY to Mexico, Alaska and/or U.S. Ports  $400 (retail) of duty-free purchases per adult, including 1 liter of liquor, 1 carton of cigarettes and 100 cigars (non-Cuban) per adult.

Duty-free allowance on all other ships - $600 (retail), including 2 liters of liquor per adult, depending on the port of purchase.

ATF regulations -According to the ATF, cigarettes and other tobacco products made in the U.S. for "Export Only" may not be returned to the U.S. under any circumstances. Cigarettes that note "Tax Exempt - for use outside U.S." or "U.S. tax exempt - for use outside U.S." will be seized and a potential $1,000.00 penalty may be imposed. This includes cigarettes and tobacco products purchased in the U.S. Virgin Islands and San Juan. This new federal regulation went into effect January 1, 2000 by the Bureau of Alcohol, Tobacco and Firearms. Foreign-made cigarettes and tobacco products may be brought into the U.S. in personal use quantities (Example: 1 carton per person).