[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR145.32]

[Page 86]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 145--MAIL IMPORTATIONS--Table of Contents
 
                Subpart D--Special Classes of Merchandise
 
Sec. 145.32  Bona-fide gifts.

    The port director shall pass free of duty and tax, without preparing 
an entry as provided for in Sec. 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 Secs. 10.152 and 10.153 of this chapter.

[T.D. 94-51, 59 FR 30296, June 13, 1994]