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Grand Cayman offers a
fine assortment of stores offering duty-free prices on fine china and crystal, jewelry,
watches, leather goods, perfumes, liquor and cameras. Items made from black coral and
Caymanite ( a semi-precious stone found in Cayman) make good gifts or souvenirs. Plan on
spending a day visiting the stores downtown and along West Bay Road. There are also two
shopping centers on West Bay Road: Galleria and Westshore. Each US citizen is allowed a
$400 duty free tax exemption by US Customs so long as they've been out of the United
States for at least 48 hours and have not already used the duty free allowance within a 30
day period. Canadian citizens who have been away from Canada for seven days or more can
return with C$300 in duty-free goods once each year. Citizens away for more than 48 hours
can claim an additional exemption of C$100 once each calendar quarter. The yearly and
quarterly exemptions may not be claimed during the same quarter.
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