Northern Mariana Islands
Key advice
The Northern Mariana Islands (CNMI) levy their own local excise tax (distinct from the continental US federal rate). Tourists can import personal effects up to $1,000 USD without incurring local tax. Beyond this, cameras are subject to a 20% CNMI excise tax. Professional gear may be covered by an ATA Carnet (for ATA member countries).
- Customs authority
- U.S. Customs and Border Protection (CBP) / CNMI Department of Finance
- Personal duty-free allowance
- 1 000 USD
- ATA Carnet
- Accepted
- Official website
- cbp.gov ↗
Practical scenarios
You're traveling to the Northern Mariana Islands with a GoPro Hero 11 Black and its waterproof housing, valued at approximately €600. At Customs and Border Protection (CBP), declare it as personal effects for tourist use. As it's well below the $1,000 USD allowance for non-commercial goods, you won't pay any local excise tax. The process will be quick and smooth, as your equipment is clearly for personal, temporary use. No particular risks here.
You arrive with an OM System OM-5 mirrorless camera, an Ikelite housing, and a macro lens, all estimated at €3,500. At Northern Mariana Islands customs, you'll need to declare this equipment. The value exceeds the $1,000 USD allowance. You'll likely be subject to the 20% local excise tax on the excess value ($3,500 - $1,000 = $2,500 USD), amounting to approximately $500 USD in tax. Be prepared to pay this amount or justify professional use with an ATA Carnet if applicable.
You're traveling with a complete system: Nikon Z8, Nauticam housing, two lenses (macro and fisheye), for a total value of €12,000. To avoid the 20% excise tax on $11,000 USD (which would be $2,200 USD), using an ATA Carnet is highly recommended. Present the ATA Carnet to CBP upon arrival and departure. Without an ATA Carnet, you will have to pay the local tax. The risk is that your equipment could be impounded or you could face significant taxes if the ATA Carnet is not properly managed or if professional use is not clearly established.
Frequently asked questions
Do I need to declare my underwater camera in the Northern Mariana Islands if its value is less than $1,000 USD?
Yes, it's always recommended to declare any valuable equipment, even if it's below the allowance. State that it's personal effects for tourist use. This helps avoid any confusion and facilitates customs clearance, confirming that you are not subject to the local excise tax.
What tax applies if my camera equipment exceeds the $1,000 USD allowance in the Northern Mariana Islands?
If the value of your camera equipment (excluding strobes) exceeds $1,000 USD, the excess portion will be subject to a 20% local excise tax by Northern Mariana Islands customs. For example, for $2,000 USD worth of equipment, the tax will apply to $1,000 USD, amounting to $200 USD.
Can I use an ATA Carnet for my professional camera gear in the Northern Mariana Islands?
Yes, as the Northern Mariana Islands are a US territory, the ATA Carnet is accepted for the temporary import of professional equipment. It is essential to present it to CBP officers upon entry and exit to avoid taxes and facilitate customs clearance. For more information, please consult the official website directly: https://www.cbp.gov/travel/international-visitors/know-before-you-visit.