Returning from French Polynesia: $800 personal exemption, up to 1 liter of alcohol duty-free.
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You get an $800 personal exemption on goods for personal use, plus up to 1 liter of alcohol duty-free.
You simply pay duty on the amount over $800 — there's no penalty for exceeding it as long as you declare everything honestly.
Black pearls are fine to bring back, but coral and other marine wildlife products are restricted under CITES rules.
Yes — everything you're bringing back needs to be declared, including gifts and anything packed in checked bags, not just what you're carrying on you.