Section 6405 Of Article 3. Exemptions From Use Tax From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 4. >> Article 3.

. Notwithstanding Section 6246, the storage, use, or other consumption in this state of the first eight hundred dollars ($800) of tangible personal property purchased in a foreign country by an individual from a retailer and personally hand-carried into this state from the foreign country within any 30-day period is exempt from the use tax. This section shall not apply to property sent or shipped to this state.