In addition to the $$ limit..there are bottle limits for alcohol, while the tax is minimal we have never ran into a problem, and always went over the bottle limit. As we shop, we keep all of our receipts together so that wen they drop the form off the last night of the cruise it can easily be filled out. If you are over, debarkation morning you get up bright and early to meet with the customs officials..make sure you have set some cash aside to pay any taxes the asses, as cash is all that is accepted. We have never had to pay, because our overage was always so small.