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Code of Federal Regulations Title 19. Customs Duties § 19.145.32 Bona-fide gifts

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 19. Customs Duties § 19.145.32 Bona-fide gifts - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-19-customs-duties/cfr-sect-19-145-32/

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