BORDER CROSSINGS While there are no restrictions on the amount of money that you can bring across the border, you must report to both the US and Canadian border services amounts equal to or greater than $10.000. PERSONAL EXEMPTIONS（免税）ON PURCHASES AMERICANS RETURNING TO THE US Less than 48 hours: $ 200 US 48 hours or more:  $ 800 US duty-free personal exemption. next $ 1.000 US at 3% Including up to 100 cigars and 100 cigarettes. CANADIANS RETURNING TO CANADA Less than 24 hours: $ 50 CAN 48 hours or more:  $ 400 CAN Including up to 100 cigars and 200 cigarettes. 7 days or more: $ 750 CAN Including up to 100 cigars and 200 cigarettes. DOCUMENTATION NEEDED FOR BORDER CROSSING LAND OR SEA TO THE US(INCLUDING FERRIES) A valid passport or passport card, or a NEXUS card. (A NEXUS card is a Trusted Traveler Program that provides quick travel for pre-approved, low risk travelers through special lanes.) A recent Washington State, New York or BC driver’s license. Note: Children 15 years of age and younger require only a birth certificate or copy.(Certified copies are not required but are advised.) AIR TRAVEL TO THE US A valid passport, an Air NEXUS card, or a U.S. Coast Guard Merchant Marine Document. 小题1:If a Canadian who is on a 7-day trip to New York buys $ 800 CAN worth of goods, how much should he pay tax on when returning home? A．$ 800 CAN B．$750 CAN C．$ 400 CAN D．$ 50 CAN 小题2:For an American citizen on a 2-day tour of Canada, how much tax does he have to pay on $ 1.600 US worth of purchases when returning to the US? A．$ 24 US B．$ 48 US C．$52 US D．$ 200 US 小题3:What documentation should a couple with a 7-year-old child carry when they drive a car from Canada to America? A．A BC driver’s license, an Air NEXUS card, and a birth certificate. B．An Air NEXUS card, a U.S. Coast Guard Merchant Marine Document, and a birth certificate. C．Two valid passport cards and a certified copy of a birth certificate. D．A NEXUS card, a U.S. Coast Guard Merchant Marine Document., and a certified copy of a birth certificate.