[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR145.32]



[Page 86]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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 Sec. Sec.  10.152 and 10.153 of this chapter.



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