I do it all the time.  If you are accompanying the goods from Japan
you can bring in $400 duty-free, plus a flat 10% duty on the next
$1000 worth, then whatever the duty rate is.  Laser discs are 5.3%.  I
don't know what the duty rate is for video tapes or electronics; it is
higher though.  I always use my exemption for tapes/electronics and
pay duty on the discs to save money.

Books are not dutiable.

If you are into bishojo, loli-con, or bishonen materials, be advised
that customs *does* frown on what might be considered pornography.
I've never had any problems, but then again I didn't specifically
mention my "Creme Lemon" tapes.  At that time, they were much more
interested in charging me duty on my "Urusei Yatsura" (no problems;
girls in tiger-skin bikini's are OK) and "Mezon Ikkoku" laser discs.

The last time, I brought in four sets of the complete "Mexon Ikkoku"
TV series.  I went directly to the red customs line -- I *knew* they
would want to have a nice long chat with me!  The sheer quantity (96
discs) got their attention all right, but after about 1/2 hour they
agreed I was for real and they charged me exactly the duty I figured
they would.

Mark Crispin / 6158 Lariat Loop NE / Bainbridge Island, WA 98110-2020
m...@CAC.Washington.EDU / M...@WSMR-SIMTEL20.Army.Mil / (206) 842-2385
Atheist & Proud / 450cc Rebel pilot -- a step up from 250cc's!!!
tabesaserarenakerebanaranakattarashii...kisha no kisha ga kisha de kisha-shita
sumomo mo momo, momo mo momo, momo ni mo iroiro aru
uraniwa ni wa niwa, niwa ni wa niwa niwatori ga iru