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Title 19: Customs Duties
CHAPTER I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)
PART 145: MAIL IMPORTATIONS
Subpart D: Special Classes of Merchandise
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]
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