19 CFR 145.32
§ 145.32 Bona-fide gifts.
United States · 19 CFR — Customs Duties · Status: effective
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- Citation
- 19 CFR 145.32, § 145.32 Bona-fide gifts, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/74650
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.