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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 19 - Customs Duties |
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Chapter I - U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury |
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Part 145 - Mail Importations |
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Subpart D - Special Classes of Merchandise |
§ 145.32 - Bona-fide gifts.
Latest version.
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§ 145.32 Bona-fide gifts.
The port director shall pass free of duty and tax, without preparing an entry as provided for in § 145.12, articles sent as bona-fide gifts from persons in foreign countries to persons in the United States having an aggregate fair retail value in the country of shipment not exceeding $100 ($200, in the case of articles sent from persons in the Virgin Islands, Guam, and American Samoa), subject to the requirements set forth in §§ 10.152 and 10.153 of this chapter.
[T.D. 94-51, 59 FR 30296, June 13, 1994]