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https://www.cbp.gov/travel/international-visitors/kbyg/customs-duty-info
Jan 27, 2021 · For example, a returning resident is eligible for the $800 duty-free personal exemption every 31 days, having remained for no less than 48 hours beyond the territorial limits of the United States except U.S. Virgin Islands, in a contiguous country which maintains free zone or free port, has remained beyond the territorial limits of the United States not to exceed 24 hours.
http://dutytaxfree.com/en/duty-free-allowances
At most border crossings, the main difference is the Duty Free store entering the U.S. has more variety of products in most categories. The stores are often larger and offer more services than the American Duty Free stores. Additionally, there is a larger range and variety of Canadian content …
https://www.dol.gov/agencies/whd/fact-sheets/22-flsa-hours-worked
An employee required to be on duty for 24 hours or more may agree with the employer to exclude from hours worked bona fide regularly scheduled sleeping periods of not more than 8 hours, provided adequate sleeping facilities are furnished by the employer and the employee can usually enjoy an uninterrupted night's sleep.
http://www.fastfacility.com/qny/PG18_DUTY_FREE_ALLOWANCES.htm
Duty Free Allowances CANADIAN RESIDENTS RE-ENTERING CANADA (Per person allowance): After 24 hours absence: Goods valued at $50 (CDN). No alcohol or tobacco. If over $50 (CDN), pay duty on entire purchase. Less than 24 hours absence, no duty free allowance. After 48 hours absence: Goods valued at $200 (CDN).
https://www.dol.gov/sites/dolgov/files/WHD/legacy/files/whdfs22.pdf
Sleeping Time and Certain Other Activities: An employee who is required to be on duty for less than 24 hours is working even though he/she is permitted to sleep or engage in other personal activities when not busy. An employee required to be on duty for 24 hours or more may agree with the employer to exclude from hours
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